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Friday, November 28, 2025

Oregon Enacts Law Requiring Employers to Disclose Detailed Explanation of Payroll Codes, Itemized Deductions, and Pay Rates to Employees Upon Hire | Littler - Littler Mendelson P.C.

Oregon has added another detailed payroll documentation requirement for employers. Oregon law has long required employers to provide employees with detailed written wage statements, including pay rates, pay basis (e.g., hourly, salary, piece, or commission), gross and net wages, itemized deductions, and non-exempt employees’ regular and overtime hours worked and corresponding pay.

On May 28, 2025, Oregon Governor Tina Kotek signed into law Oregon SB 906, which takes effect January 1, 2026. The law amends Oregon Revised Statutes (ORS) 652.610 to require employers to disclose to employees significantly more information about their payroll at the time of hire.

Written Payroll Code Disclosure

Specifically, employers will be required provide a written explanation of the following:

  • The earnings and deductions under ORS 652.610(1), some of which are summarized in the first paragraph of this article;
  • All payroll codes used for pay rates and deductions, along with a detailed description or definition of each code.
  • A comprehensive list of all pay rates that employees “may” be eligible for, all benefit deductions and contributions, and every type of deduction that “may” apply.
  • The purpose of deductions that “may” be made during a regular pay period.
  • Allowances, if any claimed as part of the minimum wage.
  • Employer-provided benefits that “may” appear on the itemized statements as contributions and deductions.

Employers are required to update this information by January 1 of each...



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