Question 1

When Do Employers Have to Pay Overtime?

Accepted Answer

For most Oregon employers, overtime is straightforward: any employee who works more than 40 hours in a workweek must be paid at least 1.5 times their regular hourly rate for every hour over that threshold.
A workweek is any fixed, recurring period of seven consecutive days - it doesn't have to be Monday through Sunday. You choose the start day, but once it's set, it must stay consistent. You cannot change your workweek definition to avoid paying overtime.
A few things that often surprise employers:
Hours paid but not worked - like sick leave or vacation - do not count toward the 40-hour threshold. Overtime is based on hours actually worked.
Nondiscretionary bonuses (attendance bonuses, production bonuses, shift differentials) must be factored into the regular rate before calculating overtime. You can't just pay 1.5x the base hourly rate if the employee also earned a bonus that week.
Private employers cannot offer comp time in place of overtime. That option is only available to government agencies. If an employee works 45 hours one week, you owe them five hours of overtime - regardless of how many hours they work the following week.
Salaried does not mean exempt. Salaried employees are still owed overtime unless they meet specific exemption criteria under state and federal law. Misclassification is one of the most common and costly payroll errors small employers make.
Oregon also has industry-specific rules that go beyond the standard 40-hour threshold. Employees in manufacturing, canneries, packing plants, and public works projects may be owed daily overtime - meaning overtime kicks in after a certain number of hours in a single day, even if the weekly total is under 40. Agricultural workers follow a 48-hour weekly threshold rather than 40.
If your business is in professional services, retail, or most office-based industries, the standard 40-hour rule applies.
Source: Oregon Bureau of Labor and Industries - Overtime FAQ for Employers | Governing statute: ORS 653.010-653.261

Question 2

When do wages become taxable?

Accepted Answer

Wages become taxable when they're constructively received, not necessarily when the check is physically handed over or cashed. Under federal regulations, wages are constructively received once they're made available to an employee without any real restriction, meaning the employee could access them if they chose to, whether or not they actually pick up the check that day.
A common example: if paychecks are ready and available on payday, but an employee doesn't come pick theirs up, the wages are still considered taxable as of that available date, not the later date the employee actually grabs it. The same logic applies to postdating or backdating a check at an employee's request. Changing the date written on a check doesn't change when the wages were actually made available, so it doesn't shift when the tax obligation kicks in.
Sources:
eCFR, Title 26, Part 31 (Employment Taxes), Section 31.3121(a)-2: https://www.ecfr.gov/current/title-26/chapter-I/subchapter-C/part-31
Rev. Rul. 73-99, via Tax Notes: https://www.taxnotes.com/research/federal/irs-guidance/revenue-rulings/rev-rul-73-99/d9jp
Constructive receipt doctrine, Treas. Reg. 1.451-2(a), via Freeman Law: https://freemanlaw.com/the-doctrine-of-constructive-receipt/

Question 3

What is Workers Benefit Fund Assessment (WBF)?

Accepted Answer

The Workers' Benefit Fund Assessment is a small, per-hour-worked charge that funds Oregon's workers' compensation programs, including return-to-work assistance, benefits for permanently disabled workers, and death benefits for the families of workers killed on the job. It's split evenly between employer and employee, and it's calculated based on actual hours worked, not a percentage of wages.
The WBF assessment is reported and paid quarterly through Oregon's combined payroll tax system, alongside your other state payroll taxes.

Resources & FAQ's

When Do Employers Have to Pay Overtime?

When do wages become taxable?

What is Workers Benefit Fund Assessment (WBF)?