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Oregon

Oregon Payroll Tax & Labor Laws

Get your Oregon State Tax ID Number

Obtain an Oregon State Tax ID and State Unemployment Tax ID.

Note: Oregon utilizes one application to receive an ID that is used for both State Income Tax and State Unemployment Insurance filings.

Oregon Wage and Hour Laws

Minimum Wage

Oregon minimum wage law requires employers pay a wage rate that is dependent upon location.

  • $13.20 per hour for non-urban areas
  • $14.20 per hour for standard counties
  • $15.45 per hour in metro areas

For more information on Oregon’s minimum wage law, please click HERE.

Overtime

Oregon law requires most employers to pay workers overtime at 1.5 times the worker’s regular rate of pay for all hours worked over 40 in a workweek. 

For more information on Oregon’s overtime laws, please click HERE.

Pay Frequency 

Oregon law requires employers to pay employees on a regular pay schedule with paydays no more than 35 days apart.

Oregon Unemployment

Taxable Wage Base ($000s): $52,800

New Employer Rate (% Taxable Wages): 2.4%

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:

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.

Revised: Jan 01, 2025

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