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ITEMIZED PAY STATEMENTS
On January 1, 2017, Senate Bill 1587 went into effect amending Oregon Revised Statute (ORS) 652.610 and ORS 652.750.
ORS 652.610 is sometimes referred to by employers and the Bureau of Labor and Industries as the ‘payroll deduction statute’.  Until now, ORS 652.610 has primarily identified when and how an employer can make lawful deductions from an employee’s pay and the means and manner of providing an itemized statement.  Before the amendment to ORS 652.610, Oregon Administrative Rule (OAR) 839-020-0012 identified what specific information employers must provide on an employee’s itemized statement of earnings, which is required on regular paydays and other times payment of wages, salary or commission is made.  Beginning January 1, 2017, in addition to continuing to identify lawful deductions, the amendments to ORS 652.610 will mandate what specific information employers must provide on the itemized statement of earnings.  Beginning January 1, 2017, additional information not previously required will need to be on the itemized statement of earnings.  
A comparison of what was previously required by OAR 839-020-0012 which will now be required by ORS 652.610 as well as some new information that will be required (in bold) is illustrated in the table below:
 
Itemized Pay Statement Requirements
(prior to January 1, 2017)          
Itemized Pay Statement Requirements
Effective January 1, 2017
The total gross payment being made.
Gross wages,
The amount and a brief description of each and every deduction from the gross payment.
The amount and purpose of each deduction made during the respective period of service that the payment covers.
Allowances, if any, claimed as part of minimum wage.
The total number of hours worked during the time covered by the gross payment.
Unless the employee is paid on a salary basis and is exempt from overtime compensation as established by local, state or federal law, the regular hourly rate or rates of pay, the overtime rate or rates of pay, the number of regular hours worked and pay for those hours, and the number of overtime hours worked and pay for those hours. 
The rate of pay.
The rate or rates of pay.
Whether the employee is paid by the hour, shift, day or week or on a salary, piece or commission basis.
If multiple rates of pay are paid, the total number of hours worked at each rate of pay.
If the worker is paid on a piece rate, the number of pieces done and the rate of pay per piece done.
If the employee is paid a piece rate, the applicable piece rate or rates of pay, the number of pieces completed at each piece rate and the total pay for each rate.
The net amount paid after any deductions.
Net wages.
The employer’s name, address and telephone number
The name of the employee.
The name and business registry number or business identification number of the employer.
The address and telephone number of the employer.
The pay period for which the payment is made.
The date of the payment.
The dates of work covered by the payment.
 
Although the wording of some provisions in the amended statute are slightly different from the way they appeared in OAR 839-020-0012, much of the substance of what was previously required on the itemized statement will still be required on January 1, 2017.  In addition, the amendments to ORS 652.610 set forth some new information that will need to be provided upon the effective date of the statute.  Among other things, these amendments require employers to provide either a business registry number, which is the number assigned a registered business entity by the Oregon Secretary of State, or a business identification number (BIN) which is assigned by the Department of Revenue and Employment Department to business entities operating in Oregon.  The new amendment also requires a more detailed breakdown of regular hourly rates and overtime rates of pay made to employees.
Under OAR 839-020-0012(3), employers are allowed to provide the itemized statement of earnings in an electronic format if the employee agrees and has the ability to print or store the statement at the time of receipt.  ORS 652.610 was amended to include a similar provision that will still allow electronic statements, however, the wording of the statute now requires that the employee “expressly agree” to receive the statement electronically.  In light of this new change in statutory language, employers may want to get their employee’s written permission to provide pay statements electronically if they elect to provide an electronic statement with remuneration. 
Senate Bill 1587 also amends ORS 652.750, which is a statute that currently allows employees to view or acquire a certified copy of their personnel records from their employer or former employer.  The statute requires employers to either provide the employee or former employee with an opportunity to review their personnel records or receive a certified copy of their personnel records within 45 days of the request.  Personnel records of the employee are those that are used or have been used to determine the employee’s qualification for employment, promotion, additional compensation, employment termination or other disciplinary action.  Beginning January 1, 2017, an employee’s personnel records will also include time and pay records that were not previously part of the personnel records.  Time and pay records are those records related to hours worked, wages earned, and wages paid.  Beginning on January 1, 2017, an employer must provide the personnel records AND time and pay records of the employee or former employee within 45 days of the employee’s request.  
  
 
Updated January 2017
 
DISCLAIMER
Nothing on this website is intended as legal advice.  Any responses to specific questions are based on the facts as we understand them, and not intended to apply to any other situations.  This communication is not an agency order.  If you need legal advice, please consult an attorney.  We attempt to update the information on this website as soon as practicable following changes or developments in the laws and rules affecting Oregon employers, but we make no warranties or representations, express or implied, about whether the information provided is current.  We urge you to check the applicable statutes and administrative rules yourself and to consult with legal counsel prior to taking action that may invoke employee rights or employer responsibilities or omitting to act when required by law to act.
 
TECHNICAL ASSISTANCE FOR EMPLOYERS
800 NE OREGON STREET, STE 1045
PORTLAND, OR  97232
971-673-0824
 
 
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