Effective Jan. 1, 2026, Oregon employers must provide a written explanation of earnings and deductions at the time of hire.
On May 26, 2025, Oregon amended its rules regulating minimum wage, overtime and working conditions to require employers to provide all employees a written explanation of earnings and deductions shown on itemized statements at the time of hire. This amendment becomes effective on Jan. 1, 2026.
Background
Oregon law requires employers to provide employees (other than excluded employees) with written, itemized statements of earnings that include the following information:
- The date of the payment
- The dates of work covered by the payment
- The employee’s name
- The employer’s name and business registry or identification number
- The employer’s address and telephone number
- The rate(s) of pay
- The basis on which employees are paid, whether by the hour, shift, day, or week, or on a salary, piece or commission basis
- Gross wages
- Net wages
- The amount and purpose of each deduction made during the relevant period of service that the payment covers
- Allowances, if any, claimed as part of minimum wage
- The regular hourly rate(s) of pay, the overtime rate(s) of pay, the number of regular and overtime hours worked and pay for those hours
- Employees paid a piece rate must receive information on the applicable piece rate(s) of pay, the number of pieces completed at each piece rate and the total pay for each rate.
Amendment Overview
The amendment requires employers to provide all employees with a written explanation of earnings and deductions shown on the itemized statement at the time of hire.
Important Dates
May 26, 2025
Oregon amends its rules regulating minimum wage, overtime and working conditions to require employers to provide all employees with a written explanation of earnings and deductions on itemized statements at the time of hire.
Jan. 1, 2026
The amendment becomes effective.
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