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
$52,800
Contribuitions
0.9% – 5.4%
New employers use 2.4%
More information
Labor
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 online
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
Online payments
More information
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
12/20/2023
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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