USA State Taxes

OREGON (OR)

 

STATE INCOME TAX (SIT)

Description Amount Effective Date Website Deposit Method / Frequency / Threshold Forms
Wage Withholding Tables  

Department of Revenue -withholding and transit taxes

 

Withholding tax tables

Combined Employer's Registration.

 

Register for payroll account

Tied-To-Fed EFT

EFT mandated, if required for IRS EFTPS; otherwise check OK Tied-To-Fed

Frances Online

Combined payroll / Withholding and transit forms

 

Oregon Quarterly (OQ - Amended)

 

OR-W-4

Supplemental Wage / Bonus Rate 8.0% Unchanged from 2023

Statewide Transit Tax

(Employee Deduction)

0.1% of taxable wages Unchanged from 2023 Quarterly or Annually

 

Notes: Combined payroll tax reporting allows employers to report and pay all Oregon payroll taxes under one tax identification number and to file one report. Oregon Quarterly Tax Report must be filed each quarter as long as your account is open, even if you have no payroll or hours worked.

No reciprocal agreement between states.

 

STATE UNEMPLOYMENT INSURANCE (SUI)

Description Amount Effective Date Website Deposit Method / Frequency / Threshold Forms
Maximum Taxable Earnings $52,800 Increased from $50,900 in 2023

Employment Department - UI

 

Quarterly Check/EFT

Combined with SIT

Forms and Fliers

Combined Payroll Tax Report

Reporting Form 132 (File with OQ)

Employee Deduction None  

Employer Tax Rate

(Includes 0..09% special payroll tax offset, except 5.4% tax rate.)

0.9 – 5.4% Changed from 2023
New Employment Rate - Standard 2.40% Increased from 2.1% in 2023
Voluntary Contribution Permitted No  

 

 

STATE DISABILITY INSURANCE

Description Amount Effective Date Website
Employee Paid Family Leave Insurance (Wage base $168,600) 60% of employee's wage paid by employees & 40% paid by employer 2024

Oregon Family and Medical Leave Insurance

 

Employee Maximum Deduction Paid Family Leave Insurance $1011.60 2024

 

 

WORKERS' COMPENSATION

Description Amount Effective Date Website Deposit Method / Frequency / Threshold Forms

Workers' Benefit Fund (WBF)

(Assessment rate is 2.0 cents per hour, combined)

Employers contribute 1.0 cents / hour & deduct 1.0 cents / hour from employees’ wages. Changed from 2023 Oregon Workers' Benefit Fund If subject to quarterly reporting is combined with SIT, SUI and TriMet or Lane Transit District (LTD) on OQ form. OQ Form

 

NEW HIRE REPORTING

Website Frequency / Method Forms
New Hire Same as federal requirements.

Online reporting through Oregon Employer Services Portal

 

 

 

LOCAL WITHHOLDING TAXES

Description Amount Effective Date Website Deposit Method / Frequency / Threshold Forms

Tri-Met & Lane Transit Payroll Taxes

Multiply the gross taxable payroll earned within the transit district by the current transit rate on OQ form.

Tri-Met - 0.007937

Lane - 0.0077

1-Jan-2022

Tri-Met Tax

Administered by Oregon Department of Revenue

Quarterly on Form OQ

Combined Employer’s Registration 150-211-055

Oregon Combined Payroll Tax Business Change in Status Form 150-211-156

City of Canby Transit Tax 0.6% for every $1000 of taxable wages. factor = (0.0060).  

Canby Transit Tax

 

Apply for Canby business license and transit tax account number will be assigned.

Quarterly - Due on or before last day of month following calendar quarter.

Annual - Due no later than 31-Jan.

Tax returns mailed to business, complete and mail back with payment.

Quarterly Payroll Tax Return

Lane Transit District Payroll Taxes

0.0077 (2022)

 

LTD Payroll Taxes

Quarterly - Due on or before last day of month following calendar quarter.

Annual - by the last day of January following the year being filed.

Quarterly, Annual or Combined

City of Sandy Transit Tax

0.0060 of payroll

( 2022)

Annual increase of 0.0001 until 2025.

  Sandy Transit Tax

Quarterly

Payments made directly to city.

Transit Tax Report
South Clackamas Transportation District Transit Tax 0.5% of wages paid   South Clackamas Transit Tax

Quarterly

Payments made to South Clackamas

Quarterly Payroll Tax Report

City of Wilsonville Transit Payroll Tax

Transit system (SMART)

0.005   Wilsonville Transit Payroll Tax Quarterly Quarterly Tax Report

 

WEBSITES

 

 

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

 

Last updated Jan 2024