Supplemental rate

Employers use a 8% flat rate to figure withholding on wages that are paid at a different time than an employee’s regular payday.

Oregon Withholding Tax Tables

State Unemployment Insurance (SUI)

Wage base



0.9% – 5.4%
New employers use 2.4%

More information


Minimum wage

Standard minimum wage is $14.20. Portland Metro minimum wage is $15.45. Non-urban counties minimum wage is $13.20.

Termination Pay

When an employer terminates an employee or the termination is by mutual agreement, the final paycheck must be paid no later than the end of the first business day after the termination.
When an employee quits without notice, final payment is due and payable within five days after an employee quits.
When an employee gives at least 48 hours of notice (excluding Saturdays, Sundays and holidays) the final paycheck is due on the final day worked.

More information

Worker’s compensation rates are:$0.024 per hour per employee (paid by employer).
$0.012 per hour per hour (withheld from employee).

New Hire Filing

Reporting deadline

Employers must report hiring, rehiring, and employees returning to work within 20 days

Reporting by mail

Department of Justice, Division of Child Support
Employer New Hire Reporting
4600 25th Ave. NE, Suite 180
Salem, OR 97301

New hire reporting form

Child Support


New employer registration

Local taxes

Lane and Tri-Met County Transit Taxes are applicable. For more information, please visit the Oregon Department of Revenue.

Reciprocal states


Disability insurance


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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.


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