Oregon Statutes 316.169 – Circumstances in which person other than employer required to withhold tax
(1) If a lender, surety or other person who is not an employer with respect to an employee pays wages directly to the employee, or to an agent on behalf of the employee, the lender, surety or other person shall deduct and retain from the wages, and shall be liable to this state for, an amount equal to the amount required to be withheld from the employee’s wages by the employer under ORS § 316.167 and 320.550.
Terms Used In Oregon Statutes 316.169
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) A lender, surety or other person described under this section shall file a combined quarterly tax report and make payment of the tax or assessment that is due in the time and manner prescribed for employers under ORS § 316.168.
(3) Amounts paid under this section shall be credited against the liability of the employer under ORS § 316.167 and 320.550.
(4) A lender, surety or other person described under this section shall be considered to be an employer with respect to withholdings made under this section or required to be made under this section for purposes of ORS § 316.191, 316.197, 316.202, 316.207, 316.212 and 320.550.
(5) The employer of an employee that receives wages from a lender, surety or other person shall not be discharged from any liability or other obligation under ORS § 316.162 to 316.221 or 320.550 except as provided for in subsection (3) of this section. [1997 c.133 § 6; 2017 c.750 § 122c]
[1953 c.304 § 20; repealed by 1969 c.493 § 99]