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
Combined Employer's Registration.
|
Tied-To-Fed EFT EFT mandated, if required for IRS EFTPS; otherwise check OK Tied-To-Fed |
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 |
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 |
|
Quarterly Check/EFT Combined with SIT |
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 |
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). |
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) |
|
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