2024 Oregon Taxes
Employee Withholding Requirements
Withholding Method
: FormulaSupplemental Wage / Bonus Rate
: 8% for 2024- Register as an employer on the Oregon Employment Development website
Employee's Withholding Tax Exemption Certificate
: OR-W-4
Oregon State Unemployment Insurance (SUI)
Oregon Wage Base
: $52,800 for 2024Oregon SUI rates range from
: 0.9% to 5.4% for 2024Oregon special payroll tax offset
: 0.09% for 2024- Get your unemployment insurance rate: Oregon UI agency website
Oregon Family Leave Insurance (FLI)
Oregon FLI employee rate
: 0.6% for 2024Oregon FLI employer rate
: 0.4% for 2024Oregon FLI wage limit
: $168,600 for 2024 for both employers and employees
Oregon Transit Tax
Oregon transit tax employee rate
: 0.1% for 2024
Oregon State Disability Insurance (SDI)
- None
Local Taxes
Oregon Minimum Wage
Oregon Minimum Wage
: $14.20 per hour, since July 2023
Oregon State Labor Laws
Oregon 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.