Oregon

Updated December 21, 2024 00:14

Tax Compliance and Regulatory Resources for Oregon

Avionté works to simplify tax compliance by providing resources tailored for Oregon businesses. Discover the requirements your business may need to meet, such as offering workplace retirement programs, paid leave, and more.

Chapters:

Wage & Hour
Tax
State Retirement Plans
Leave Law
Pay Equity
General Information

Wage & Hour

Wage Type	Amount
Minimum Wage	$14.70
Minimum Cash Wage (Tipped Employee)	$14.70

Tax

Unemployment Type	Rule
State Unemployment Wage Base Limit (2025)	$54,300
State Unemployment Rate Range	0.761-5.4%
State Unemployment Rate for New Employers	2.261%

Supplemental State Tax Rate
8.00%

Tax Reciprocity Rules
None. OR WH is required from OR residents regardless of state of employment, and from non-residents working in OR.

SOC Code Requirements
None

Special Taxes for the State

Special Payroll Tax Offset (ER) = .139% up to wage base
Paid Family Leave ( EE & ER) = .6% EE and .4% ER up to SS wage base
Workers' Compensation Tax (EE & ER) = $.01 per hour worked per employee
Statewide Transit Tax (EE) = .1% on gross income
Land County Mass Transit District (ER) = .8%
Tri-Met Tax (ER) = .8237%
Employer City Tax Transit Districts (ER) = Canby & Sandy are.6%; Molalla and Wilsonville are .5%
Eugene Community Safety Payroll Tax (ER) = .21%
Metro Supportive Housing Services (EE) = 1.% if wages above $200K or higher
Multnomah County Preschool for All (EE) = 1.5% if wages above $200K - $399,999 and 3.0 if wages above $400K

State Retirement Plans

State Retirement Savings Programs
Oregon Saves Standard AQ - State Saves_Employee Contribution File

Leave Law

Paid Leave Plans
Paid Leave Oregon and OFLA Oregon Sick Leave State Paid Family Medical Leave Acts Sick Leave (Accrual) Overview

Pay Equity

Pay Transparency
None

General Information

State Resources
OR BOLI - Bureau of Labor & Industries

3rd party link Disclaimer: These links are being provided as a convenience and for informational purposes only; they do not constitute an endorsement or an approval by Avionté of any of the products, services or opinions of the corporation or organization or individual. Avionté bears no responsibility for the accuracy, legality or content of the external site or for that of subsequent links. Contact the external site.