Withholding

Withholding requirements

Employees must fill out Form W-4, Employee’s Withholding Allowance Certificate. Oregon uses a formula withholding method.
https://www.irs.gov/uac/about-form-w4

Supplemental rate

Employers use a 9% flat rate to figure withholding on wages that are paid at a different time than an employee’s regular payday. For more information, see the Oregon Withholding Tax Tables.
https://www.oregon.gov/DOR/forms/FormsPubs/withholding-tax-tables_206-430_2019.pdf

State Unemployment Insurance (SUI)

Wage base

$39,300

Contribuitions

Special Payroll Tax Offset:
Use 0.12% for the first quarter, and 0.09% for the second, third, and fourth quarters.
New employers use 2.4%

More information

A payroll assessment is calculated on the basis of hours worked by all paid workers, owners, and officers covered by Workers’ Compensation insurance in Oregon, and by all workers subject to Oregon’s Workers´ Compensation laws.

Labor

Minimum wage

Standard minimum wage is $11.25.Portland Metro minimum wage is $12.50.Non-urban counties minimum wage is $11.00.

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

Child Support

Online payments

More information

Other

Local taxes

Lane and Tri-Met County Transit Taxes are applicable. For more information, please visit the Oregon Department of Revenue.
http://www.oregon.gov/DOR/programs/businesses/Pages/default.aspx

Reciprocal states

N/A

Disability insurance

N/A

Helpful links

Last Updated

05/01/2019

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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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