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OAR 150-316-0239

Withholding on Fringe Benefits

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

# (1)

(1) A fringe benefit is not subject to withholding for Oregon purposes if it is not subject to Oregon income tax.

# (2)

(2) When a fringe benefit is subject to withholding, the rate of withholding is determined by Oregon withholding tax tables considering total income for the payroll period.

Amendment history

Renumbered from 150-316.162(2)-(C), REV 61-2016, f. 8-15-16, cert. ef. 9-1-16

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In this chapter (40 sections)
  1. 150-316-0155 · Nonresident Partners: Guaranteed Payments
  2. 150-316-0157 · Nonresident Partners: Other Methods of Allocation and…
  3. 150-316-0165 · Gross Income of Nonresidents; Personal Services
  4. 150-316-0167 · Gross Income of Nonresidents; Pensions and Retirement…
  5. 150-316-0169 · Gross Income of Nonresidents; Apportionable Income
  6. 150-316-0171 · Gross Income of Nonresidents; Other Income and Sale of…
  7. 150-316-0173 · Gross Income of Nonresidents; Federal Laws Affecting…
  8. 150-316-0175 · Gross Income of Nonresidents; Compensation Received by…
  9. 150-316-0179 · Student Loan Interest Deduction — for Part-Year and…
  10. 150-316-0181 · Moving Expense Deduction — for Part-year and Nonresidents
  11. 150-316-0183 · Gross Income of Nonresidents; Retirement Income Derived…
  12. 150-316-0185 · Gross Income of Nonresidents: Waterway Workers
  13. 150-316-0195 · Alimony Deduction — for Part-Year and Nonresidents
  14. 150-316-0197 · Nonresident Deduction for Contributions to IRA, Keogh,…
  15. 150-316-0205 · Credit for Taxes Paid to State of Residence
  16. 150-316-0225 · Retirement Income Credit
  17. 150-316-0230 · Subtraction for Previously Taxed Contributions
  18. 150-316-0234 · “Withholding Statement” and “Exemption Certificate”
  19. 150-316-0235 · Withholding: Basis of Amount Withheld
  20. 150-316-0237 · Employees Exempt from Withholding
  21. 150-316-0239 · Withholding on Fringe Benefits
  22. 150-316-0241 · Independent Contractor Definition
  23. 150-316-0243 · Personal Liability of Responsible Officers, Members, or…
  24. 150-316-0250 · Bonding Requirements for Delinquent Withholding Employers
  25. 150-316-0255 · Withholding by Employers
  26. 150-316-0257 · Employer’s Election of Method of Computing Withholding
  27. 150-316-0265 · Withholding Payments: Cash Basis
  28. 150-316-0267 · Additional Time to File Reports
  29. 150-316-0275 · Treatment of Payroll Based Program Overpayments
  30. 150-316-0282 · Exemptions for Military Personnel
  31. 150-316-0284 · Penalty
  32. 150-316-0290 · Procedure for Correcting the Filing of Withholding…
  33. 150-316-0295 · Credit for Tax Withheld
  34. 150-316-0297 · Where Taxpayer Reports on Fiscal Year Basis
  35. 150-316-0305 · Withholding Income Taxes on IRAs, Annuities, and…
  36. 150-316-0307 · Withholding Income Taxes on IRAs, Annuities, and…
  37. 150-316-0315 · Alternative Withholding Payment Method for Employers to…
  38. 150-316-0320 · Voluntary Withholding for Retired Members of the…
  39. 150-316-0325 · Voluntary Withholding for Civil Service Annuitants
  40. 150-316-0330 · Semiannual Reports and Payments
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