Or. Admin. Code § 471-031-0020
Moneys allowed to employees to reimburse them for expenses of meals in the event employees are required to perform work after their regular office hours and amounts paid to employees to reimburse them for traveling or other expenses actually incurred by them while performing service for the employer are not wages or payroll within the meaning of the Employment Department Law. No deduction may be made under this section unless an accurate detailed expense account is prepared by or with the knowledge of the employee and submitted to the employer in such form as will meet the requirements of the Internal Revenue Service and unless such account is preserved by the employer for a period of three calendar years.
Or. Admin. Code § 471-031-0020
Stat. Auth.: ORS 657
Stats. Implemented: ORS 657.095 & ORS 657.105 - ORS 657.140