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State Payroll Information

Oregon Payroll

Did you know that the state of California allows Oregon residents who perform services in California to take a credit toward their California income tax liability for taxes paid to their home state?

Oregon Income Tax Withholding

Employers in or doing business in Oregon must withhold tax from all wages paid to Oregon residents for service performed both within and without the state and from wages paid to nonresidents for service within Oregon.

Employers located outside Oregon are not required to withhold Oregon tax, even from Oregon residents. However, such employers are requested to withhold Oregon tax as a convenience to Oregon residents.

Oregon Benefits

Oregon Voting Rights:

Employer Right To
Schedule Voting Hours
Pay Deduction For
Voting Time Leave
No No

Oregon does not have a voting time leave law.

Oregon Compensation

Employees covered by Oregon's minimum wage law must be paid $7.80 an hour.

All employees are covered except for:

  • workers in an administrative, executive, or professional capacity;
  • outside salespersons;
  • certain agricultural employees;
  • students working for their schools; and
  • cab drivers.

Oregon Payroll

Employers covered by Oregon's wage payment law must pay wages at least once every 35 days, unless otherwise provided by written agreements with employees. More frequent payment intervals are permitted.

Oregon Unemployment:

Taxable Wage Base
($000s)
New Employer Rate
(% Taxable Wages)
Employee Tax Rate
(% Taxable Wages)
Period Effective
29,000 2.4 None Calendar Year 2007

Helpful Links for Oregon Payroll

Oregon Department of Revenue
Revenue Building
955 Center Street, N.E.
Salem, Oregon 97301
800-356-4222

Oregon Bureau of Labor and Industries
800 NE Oregon #32
Portland, Oregon 97232
(503) 731-4200

Oregon Employment Department - Unemployment Insurance Tax Section
875 Union St. NE
Salem, Oregon 97311
(503) 947-1330

Oregon Laws

Oregon State Regulations

Tax Forms and Publications


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