OAR 839-020-0082
Special Recordkeeping Circumstances
(1)
In addition to keeping other records required by these rules, an employer who makes deductions from the wages of employees for lodging, meals or other facilities or services (as these terms are used in ORS 653.035 (Deducting value of lodging, meals and other benefits furnished by employer)) furnished to them by the employer or by an affiliated person, or who furnishes such lodging, meals, other facilities or services to employees as an addition to wages, must maintain and preserve records substantiating the fair market value of furnishing each class of facility. Separate records of the fair market value of each item furnished to an employee need not be kept. The requirements may be met by keeping combined records of the fair market value in each class of facility, such as housing, fuel, or merchandise furnished through a company store or commissary. Such records must include itemized accounts showing the nature and amount of any expenditures entering into the computation of the fair market value, as defined in these rules.(2)
If additions to or deductions from wages paid so affect the total cash wages due in any workweek (even though the employee actually is paid on other than a workweek basis) as to result in the employee receiving less in cash than the applicable minimum hourly wage, or if the employee works in excess of the applicable maximum hours standard and any addition to the wages paid are a part of wages, or any deductions made are claimed as allowable deductions, the employer must maintain records showing on a workweek basis those additions to or deductions from wages.
Source:
Rule 839-020-0082 — Special Recordkeeping Circumstances, https://secure.sos.state.or.us/oard/view.action?ruleNumber=839-020-0082
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