2025 YEAR END
Withholding
Withholding requirements
Employees must fill out Form OR-W-4, Oregon Employee’s Withholding Statement and Exemption Certificate.
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.
State Unemployment Insurance (SUI)
Wage base
$54,300
Contributions
- Range: 0.9% to 5.4%
This applies to experienced employers based on their unemployment claims history - New Employer Rate: 2.4%
This is the default rate for businesses with less than 12 months of payroll history
More information
Special Payroll Tax Offset
- Additional Rate:
- Q1: 0.139%
- Q2–Q4: 0.109% each quarter
These offsets help fund administrative costs and are added to the base contribution rate.
Labor
Minimum wage
Oregon uses a three-tier minimum wage system based on geographic location
Termination Pay
Oregon law outlines strict timelines for final paychecks depending on how employment ends:
- Terminated or mutual agreement:
Final paycheck is due by the end of the next business day - Employee quits with ≥48 hours notice (excluding weekends/holidays):
Final paycheck is due on the last working day - Employee quits without notice:
Final paycheck is due within 5 business days or by the next regular payday, whichever comes first.
More information
Oregon uses a three-tier minimum wage system based on geographic location:
- Portland Metro Area: $16.30/hour
(Inside the urban growth boundary of Clackamas, Multnomah, and Washington Counties) - Standard Counties: $15.05/hour
(Includes Benton, Deschutes, Jackson, Lane, Marion, etc.) - Non-Urban Counties: $14.05/hour
(Includes Baker, Coos, Curry, Douglas, Harney, Klamath, etc.)
Workers’ Compensation Rates (2025)
Oregon’s Workers’ Benefit Fund (WBF) assessment remains unchanged:
- Employer pays: $0.01/hour worked
- Employee pays: $0.01/hour worked
- Total: $0.02/hour worked
This is not a premium, but a mandatory assessment to fund return-to-work programs and benefits for injured workers.
New Hire Filing
Reporting deadline
Employers must report hiring, rehiring, and employees returning to work within 20 days
Reporting online
Reporting by mail
Department of Justice
Division of Child Support
Employer New Hire Reporting
4600 25th Ave. NE, Suite 180
Salem, OR 97301
fax: 877-877-7415
New hire reporting form
Child Support
Online payments
More information
Visit the Oregon Department of Justice – Child Support Program:
Other
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
N/A
Disability insurance
N/A
Helpful links
Last Updated
09/26/2025
States
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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