Or. Admin. R. 150-316-0265 - Withholding Payments: Cash Basis

150-316-0265 - Withholding Payments: Cash Basis
150-316-0257 - Employer’s Election of Method of Computing Withholding150-316-0267 - Additional Time to File Reports

150-316-0265
Withholding Payments: Cash Basis

All withholding is on a cash basis and must be reported on a cash basis.

Example: If services are performed in January but not compensated until April, withholding on the wages for those services is reported on the report for the quarter ending June 30.

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