Oregon Payroll Tax and Labor Laws

Get your Oregon State Tax ID Number

Click Here to Obtain State Tax and State Unemployment Tax ID

Note: Oregon is a "Joint Application" State. One application for one ID number that satisfies SIT and SUI requirements.

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 Wage and Hour Laws

Employees covered by Oregon's minimum wage law must be paid $12.00 an hour, or $13.25 for metro and $11.50 for non-urban.

All employees are covered except for:

• certain agricultural employees;
• students working for their schools; and
• cab drivers.

Oregon Payroll for Employers

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):                        43,800

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New Employer Rate (% Taxable Wages)    2.6

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         No

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Pay Deduction for Voting Time Leave                 No

Oregon does not have a voting time leave law.

Oregon State Tax Resources

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.

Accurate as of December 2020