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Current as of January 01, 2023 | Updated by Findlaw Staff
(1) A claimant may elect to have an amount withheld from benefits otherwise payable to the claimant.
(2) An election made under this section shall be on such form and in such manner as prescribed by the Employment Department.
(3) A claimant making an election under this section may terminate the election at any time.
(4) The amount to be withheld by the Employment Department from a payment of benefits to a claimant making the election under this section shall be the total of:
(a) The amount determined under the rules of the federal Internal Revenue Code relating to the voluntary withholding of amounts from unemployment benefits, for federal income tax purposes; and
(b) An amount equal to six percent of the payment to which the claimant would be entitled but for the election made under this section, for state income tax purposes.
(5) Amounts withheld by the Employment Department pursuant to an election made under this section shall remain in the Unemployment Compensation Trust Fund established under ORS 657.805. Those amounts allocable to federal income tax withholding shall be transferred by the Employment Department to the federal Internal Revenue Service in the time and manner provided by federal law and those amounts allocable to state income tax withholding shall be transferred to the Department of Revenue in the time and manner provided by the Department of Revenue by rule.
Cite this article: FindLaw.com - Oregon Revised Statutes Labor and Employment; Unlawful Discrimination § 657.146 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-51-labor-and-employment-unlawful-discrimination/or-rev-st-sect-657-146/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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