All persons, firms, partnerships, associations, cooperative associations, corporations, municipal corporations, the state and its political subdivisions thereof, except the federal government and its agencies employing, in this state, five or more persons, during any calendar month, upon the request of any employee or former employee, and upon five days’ notice to said employer shall give to such employee, not later than March 10 of each year, a statement showing the total compensation paid by such employer to such employee, or former employee, during the previous calendar year.
Oregon Legal Code