A real estate salesperson's income from commissions on sales is not subject to withholding by the broker. See ORS 316.209. The employer may elect to withhold 2 percent of the total wages without considering any withholding exemptions. Duly ordained, commissioned, or licensed ministers of a church when performing the duties of the ministry, and members of a religious order when performing religious duties required by the order. Tips paid by the customer to the employee.
All tips are subject to income tax.
Independent contractors as defined in ORS 670.600. Proceed to the next section of withholding tax information for a list of the standards that must be met to qualify as an independent contractor.