Oregon Payroll

Updated March 2025
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Oregon Payroll Topics

The Beaver State has a progressive income tax system where the income taxes are some of the highest in the United States.
Use the free Oregon paycheck calculators to calculate the taxes on your income. For employer tax calculations, use PaycheckCity Payroll.

Oregon Tax Information

Employee Withholding Requirements

Oregon State Unemployment Insurance (SUI)

Oregon Family Leave Insurance (FLI)

  • Oregon FLI employee rate

    : 1% and a wage base to match Social Security wage base of $176,100 for 2025

  • Oregon FLI employer rate

    : 1% for 2025.
  • The tax rate is split 40/60 with the employer rate of 40% and the employee rate of 60%. Exempt from the employer portion of the tax if there's less than 25 employees.

Oregon Workers' Benefit Fund (WBF)

  • Oregon Workers’ Benefit Fund Assessment - Employee

    : 2.0 cents per hour worked for 2025

  • Oregon Workers’ Benefit Fund Assessment - Employer

    : 2.0 cents per hour worked for 2025

Oregon Transit Tax

  • Oregon transit tax employee rate

    : 0.1% for 2025

Oregon State Disability Insurance (SDI)

  • None

Local Taxes

Oregon Minimum Wage

  • Oregon Minimum Wage

    : $14.70 per hour, since July 2024

Oregon State Labor Laws

  • Oregon Termination Pay

    :
    • Employee is fired — pay next business day
    • Employee quits — earlier of next regular payday or 5 days or at once if 48 hours notice given

Oregon New Hire Reporting

  • Department of Justice
    Employer New Hire Reporting Program
    4600 25th Ave NE Suite 180
    Salem, OR 97301
  • Phone: 866-907-2857
  • Fax: 877-877-7415

Remit Withholding for Child Support to

Oregon Reciprocal States

  • None
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These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.
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