Oregon State Tax Information


Oregon Minimum Wages
Effective 07/01/16Effective 07/01/17Effective 07/01/19
Minimum Wage:$9.75$10.25$11.25
Minimum Cash Wage (Tipped Employee):$9.75$10.25$11.25
Maximum Tip Credit:NoneNoneNone

Oregon State Income Tax
Wage Withholding:Tables
Supplemental Wage/Bonus Rate:8.0%
Statewide Transit Tax - Employee 2020 Deduction:0.1% of gross wages

Oregon Unemployment Insurance
Maximum 2020 Taxable Earnings:$42,100
(Increased from $40,600 in 2019)
Employee 2020 Deduction:None
Employer 2020 Tax Rates:0.7 - 5.4%
(Includes 0.09% special payroll tax offset)
Standard 2020 New Employer Rate:2.10%
Voluntary Contribution Permitted:No
Workers' Benefit Fund Assessment 2020 Rates2.2 cents per hour worked (Employer - 1.1 cents per hour, Employee - 1.1 cents per hour)

Oregon Disability Insurance
Employee Deduction:None

Oregon Workers' Compensation
Workers’ Benefit Fund (WBF) 2020 Assessment Rates: 2.8 cents per hour combined employer and employee rate. Employer and employee each contribute 1.4 cents per hour.

Oregon State Agencies web sites: