ORS 238A.005
Definitions
Amended by SB 1525
Effective since June 3, 2022
Relating to connection to federal tax law; creating new provisions; amending ORS 178.300, 178.375, 238A.005, 238A.125, 238A.150, 238A.170, 238A.230, 238A.370, 238A.400, 238A.410, 238A.415, 238A.430, 238A.435, 305.239, 305.494, 305.690, 305.842, 314.011, 314.306, 315.004, 316.012, 316.147, 316.157, 317.010, 317.097, 317A.100, 458.670, 657.010 and 657B.010; and prescribing an effective date.
(1)
“Active member” means a member of the pension program or the individual account program of the Oregon Public Service Retirement Plan who is actively employed in a qualifying position.(2)
“Actuarial equivalent” means a payment or series of payments having the same value as the payment or series of payments replaced, computed on the basis of interest rate and mortality assumptions adopted by the board.(3)
“Board” means the Public Employees Retirement Board.(4)
“Eligible employee” means a person who performs services for a participating public employer, including persons considered employees of a participating public employer under 26 U.S.C. 3121(d)(2), as in effect on December 31, 2019, and elected officials other than judges. “Eligible employee” does not include:(a)
Persons engaged as independent contractors;(b)
Aliens working under a training or educational visa;(c)
Persons provided sheltered employment or make-work by a public employer;(d)
Persons categorized by a participating public employer as student employees;(e)
Any person who is in custody in a state institution;(f)
Employees of foreign trade offices of the Oregon Business Development Department who live and perform services in foreign countries under the provisions of ORS 285A.075 (Department duties) (1)(g);(g)
An employee actively participating in an alternative retirement program established under ORS 353.250 (Alternative retirement programs) or an optional retirement plan established under ORS 341.551 (Optional retirement plan for administrative employees);(h)
Employees of a public university listed in ORS 352.002 (Public universities) who are actively participating in an optional retirement plan offered under ORS 243.815 (Optional retirement plan for certain academic and administrative public university employees);(i)
Persons employed in positions classified as post-doctoral scholar positions by a public university listed in ORS 352.002 (Public universities), or by the Oregon Health and Science University, under ORS 350.370 (Requirements for classification as post-doctoral scholar position);(j)
Any employee who belongs to a class of employees that was not eligible on August 28, 2003, for membership in the system under the provisions of ORS chapter 238 or other law;(k)
Any person who belongs to a class of employees who are not eligible to become members of the Oregon Public Service Retirement Plan under the provisions of ORS 238A.070 (Participation generally) (2);(L)
Any person who is retired under ORS 238A.100 (Establishing membership under pension program) to 238A.250 (Option of legislators to receive certain benefits) or ORS chapter 238 and who continues to receive retirement benefits while employed; and(m)
Judges.(5)
“Firefighter” means:(a)
A person employed by a local government, as defined in ORS 174.116 (“Local government” and “local service district” defined), whose primary job duties include the fighting of fires;(b)
The State Fire Marshal, the chief deputy state fire marshal and deputy state fire marshals;(c)
An employee of the State Fire Marshal whose primary duties include fire investigation, fire prevention, fire safety, fire control or fire suppression;(d)
An employee of the State Forestry Department who is certified by the State Forester as a professional wildland firefighter and whose primary duties include the abatement of uncontrolled fires as described in ORS 477.064 (Uncontrolled fire declared nuisance); and(e)
An employee of the Oregon Military Department whose primary duties include fighting structural, aircraft, wildland or other fires.(6)
“Fund” means the Public Employees Retirement Fund.(7)
Intentionally left blank —Ed.(a)
“Hour of service” means:(A)
An hour for which an eligible employee is directly or indirectly paid or entitled to payment by a participating public employer for performance of duties in a qualifying position; and(B)
An hour of vacation, holiday, illness, incapacity, jury duty, military duty or authorized leave during which an employee does not perform duties but for which the employee is directly or indirectly paid or entitled to payment by a participating public employer for services in a qualifying position, as long as the hour is within the number of hours regularly scheduled for the performance of duties during the period of vacation, holiday, illness, incapacity, jury duty, military duty or authorized leave.(b)
“Hour of service” does not include any hour for which payment is made or due under a plan maintained solely for the purpose of complying with applicable unemployment compensation laws.(8)
“Inactive member” means a member of the pension program or the individual account program of the Oregon Public Service Retirement Plan whose membership has not been terminated, who is not a retired member and who is not employed in a qualifying position.(9)
“Individual account program” means the defined contribution individual account program of the Oregon Public Service Retirement Plan established under ORS 238A.025 (Oregon Public Service Retirement Plan established).(10)
“Institution of higher education” means a public university listed in ORS 352.002 (Public universities), the Oregon Health and Science University or a community college, as defined in ORS 341.005 (Definitions for chapter).(11)
“Member” means an eligible employee who has established membership in the pension program or the individual account program of the Oregon Public Service Retirement Plan and whose membership has not been terminated under ORS 238A.110 (Termination of membership) or 238A.310 (Termination of membership).(12)
“Participating public employer” means a public employer as defined in ORS 238.005 (Definitions) that provides retirement benefits for employees of the public employer under the system.(13)
“Pension program” means the defined benefit pension program of the Oregon Public Service Retirement Plan established under ORS 238A.025 (Oregon Public Service Retirement Plan established).(14)
“Police officer” means a police officer as described in ORS 238.005 (Definitions).(15)
“Qualifying position” means one or more jobs with one or more participating public employers in which an eligible employee performs 600 or more hours of service in a calendar year, excluding any service in a job for which benefits are not provided under the Oregon Public Service Retirement Plan pursuant to ORS 238A.070 (Participation generally) (2).(16)
“Retired member” means a pension program member who is receiving a pension as provided in ORS 238A.180 (Normal retirement benefit) to 238A.195 (Cash out of small benefits).(17)
Intentionally left blank —Ed.(a)
“Salary” means the remuneration paid to an active member in return for services to the participating public employer, including remuneration in the form of living quarters, board or other items of value, to the extent the remuneration is, or would be if the member were an Oregon resident, includable in the employee’s taxable income under Oregon law. “Salary” includes the additional amounts specified in paragraph (b) of this subsection, but does not include the amounts specified in paragraph (c) of this subsection, regardless of whether those amounts are includable in taxable income.(b)
“Salary” includes the following amounts:(A)
Payments of employee and employer money into a deferred compensation plan that are made at the election of the employee.(B)
Contributions to a tax-sheltered or deferred annuity that are made at the election of the employee.(C)
Any amount that is contributed to a cafeteria plan or qualified transportation fringe benefit plan by the employer at the election of the employee and that is not includable in the taxable income of the employee by reason of 26 U.S.C. 125 or 132(f)(4), as in effect on April 1, 2021.(D)
Any amount that is contributed to a cash or deferred arrangement by the employer at the election of the employee and that is not included in the taxable income of the employee by reason of 26 U.S.C. 402(e)(3), as in effect on April 1, 2021.(E)
Retroactive payments described in ORS 238.008 (Computation of salary).(F)
The amount of an employee contribution to the individual account program that is paid by the employer and deducted from the compensation of the employee, as provided under ORS 238A.335 (Employer payment of employee contribution) (1) and (2)(a).(G)
The amount of an employee contribution to the individual account program that is not paid by the employer under ORS 238A.335 (Employer payment of employee contribution).(H)
Wages of a deceased member paid to a surviving spouse or dependent children under ORS 652.190 (Payment of wages to surviving spouse or dependent children).(c)
“Salary” does not include the following amounts:(A)
Travel or any other expenses incidental to employer’s business which is reimbursed by the employer.(B)
Payments made on account of an employee’s death.(C)
Any lump sum payment for accumulated unused sick leave, vacation leave or other paid leave.(D)
Any severance payment, accelerated payment of an employment contract for a future period or advance against future wages.(E)
Any retirement incentive, retirement bonus or retirement gratuitous payment.(F)
Payment for a leave of absence after the date the employer and employee have agreed that no future services in a qualifying position will be performed.(G)
Payments for instructional services rendered to public universities listed in ORS 352.002 (Public universities) or the Oregon Health and Science University when those services are in excess of full-time employment subject to this chapter. A person employed under a contract for less than 12 months is subject to this subparagraph only for the months covered by the contract.(H)
The amount of an employee contribution to the individual account program that is paid by the employer and is not deducted from the compensation of the employee, as provided under ORS 238A.335 (Employer payment of employee contribution) (1) and (2)(b).(I)
Compensation described and authorized under ORS 341.556 (Sources of compensation for faculty members) that is not paid by the community college employing the faculty member.(J)
Compensation described and authorized under ORS 352.232 (Sources of compensation for officers and employees) that is not paid by the public university employing the officer or employee.(K)
Compensation described and authorized under ORS 353.270 (Compensation of officers and employees) that is not paid by Oregon Health and Science University.(L)
For years before 2020, any amount in excess of $200,000 for a calendar year. If any period over which salary is determined is less than 12 months, the $200,000 limitation for that period shall be multiplied by a fraction, the numerator of which is the number of months in the determination period and the denominator of which is 12. The board shall adopt rules adjusting this dollar limit to incorporate cost-of-living adjustments authorized by the Internal Revenue Service.(M)
For years beginning on or after January 1, 2020, any amount in excess of $195,000 for a calendar year. If any period over which salary is determined is less than 12 months, the $195,000 limitation for that period shall be multiplied by a fraction, the numerator of which is the number of months in the determination period and the denominator of which is 12. On January 1 of each year, the board shall adjust the dollar limit provided by this subparagraph to reflect any percentage changes in the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor.(18)
“System” means the Public Employees Retirement System.(19)
“Workers’ compensation benefits” means:(a)
Payments made under ORS chapter 656; or(b)
Payments provided in lieu of workers’ compensation benefits under ORS 656.027 (Who are subject workers) (6). [2003 c.733 §1; 2005 c.152 §1; 2005 c.332 §2; 2005 c.728 §4; 2007 c.804 §77; 2009 c.5 §1; 2009 c.762 §48; 2009 c.909 §1; 2010 c.1 §9; 2010 c.82 §1; 2011 c.7 §1; 2011 c.637 §75; 2012 c.31 §1; 2013 c.377 §1; 2013 c.768 §112; 2014 c.52 §1; 2014 c.107 §§4,5; 2015 c.442 §1; 2016 c.33 §2; 2017 c.527 §2; 2017 c.569 §3; 2017 c.653 §2; 2018 c.54 §5; 2018 c.101 §2; 2019 c.135 §2; 2019 c.213 §58; 2019 c.319 §2; 2019 c.355 §40; 2021 c.135 §12; 2021 c.136 §2; 2021 c.456 §3; 2021 c.461 §2]
Source:
Section 238A.005 — Definitions, https://www.oregonlegislature.gov/bills_laws/ors/ors238A.html.
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