2022 Oregon Taxes
Withholding Requirements
- Register as an employer on the Oregon Employment Development website
Employee's Withholding Tax Exemption Certificate
: OR-W-4Withholding Method
: FormulaSupplemental Wage / Bonus Rate
: 8% or use daily or miscellaneous withholding table
Local Taxes
Oregon State Unemployment Insurance (SUI)
Oregon Wage Base
: $47,700 for 2022Oregon SUI rates range from
: 0.9% to 5.4% for 2022Oregon special payroll tax offset
: 0.9% for 2022Oregon new employer rate
: 2.4% for 2022
Oregon State Disability Insurance (SDI)
- None
Oregon Family Leave Insurance (FLI)
Oregon FLI employee rate
: 60% of 1% for 2022Oregon FLI employer rate
: 40% of 1% for 2022Oregon FLI wage limit
: $147,000 for 2022
Oregon State Labor Laws
Oregon Minimum Wage
: $12.75 per hourOregon Termination Pay
:- Employee is fired — pay next business day
- Employee quits — earlier of next regular payday or 5 days or at once if 48 hours notice given
Oregon New Hire Reporting
- Department of Justice
Employer New Hire Reporting Program
4600 25th Ave NE Suite 180
Salem, OR 97301 - Phone: 866-907-2857
- Fax: 877-877-7415
Remit Withholding for Child Support to
- Recovery Services Section
Adult and Family Services Division
Department of Human Resources
PO Box 14506
Salem, OR 97310 - Phone: 503-378-2868
Oregon Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.