Under ORS 652.610, Oregon law mandates that employers provide an itemized pay statement with every payment of wages, commissions, or salary. This requirement ensures transparency and helps employees understand how their earnings are calculated and what deductions are made.
Required Information in Every Pay Statement
Employers must include the following details:
- Date of payment
- Pay period start and end dates
- Employee’s name
- Employer’s name
- Employer’s business registry or business identification number
- Employer’s address and telephone number
- Rate(s) of pay and the basis of pay (e.g., hourly, daily, shift, weekly, salary, piece rate, commission)
- Gross pay and net pay for the period
- Amounts and purposes of all deductions
- Any allowances claimed as part of minimum wage (e.g., lodging, meals, facilities, or services for the employee’s private benefit)
New Hire Notification Requirement (Effective January 1, 2026)
Under SB 906 (2025), employers must also provide new hires with a notice explaining the pay statement. This notice must include:
- Employer’s regular pay period
- All types of pay rates the employee may be eligible for (e.g., hourly, salary, shift differential, piece rate, commission)
- All benefit contributions and deductions
- Every type of deduction that might apply and its purpose
- Any allowances claimed as part of minimum wage
- Employer-provided benefits listed as contributions or deductions
- All payroll codes used for contributions and deductions, with a description or definition of each
BOLI has provided an Itemized Pay Statement Notice Template to use for the new hire notification requirement.
If you have any questions, please let us know.