Oregon State Tax Information

Looking for Oregon state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

  Oregon Department of Revenue

Oregon Employment Department

Withholding Requirements:

• Register as employer by filing Form 150-211-055 or by clicking here
• Employee's Withholding Allowance Certificate: Federal W-4
• Withholding Method = formula
• Supplemental Rate = Withhold at 9% or use daily or miscellaneous withholding table.

Local Taxes:

County Transit Taxes:
Lane County- employer rate 0.68% effective 1/1/2012. 0.69 for 2013
Tri - Met- employer rate 0.7018% effective 1/1/2012, 0.7137% for 2013
website for further information

State Unemployment Insurance (SUI):

Contribution rates determined under Schedule VIII
Wage base is $33,000 for 2012, $34,100 for 2013
Rates range from 2.20% to 5.40%
New employers use 3.3% for 2012 and 2013
Benefit ratio formula
Special Payroll Tax Offset, .09% for all quarters in 2012.

State Disability Insurance (SDI):

Register as employer by filing Form 150-211-055 (Combined Employer's Registration);
Report quarterly wages and contributions by filing Form 132 (Employee Detail Report) and Form OQ (Quarterly Tax Report):

Department of Revenue
955 Center Street
Salem, OR 97310
503-378-4988

2008 Withholding rates
$0.014 per hour per employee (employer)
$0.014 per hour (employee)

State Labor Laws:

Minimum Wage - $8.80 on 1/1/2012, $8.95 on 1/1/13.

Termination Pay - Fired - next business day. Quit - earlier of next regular payday or 5 days or at once if 48 hours' notice given.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form SED 580 (Employer Reporting Program - Report Form) to:
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

To Report online click here

Remit Withholding for Child Support to:

Recovery Services Section
Adult and Family Services Division
Department of Human Resources
PO Box 14506
Salem, OR 97310
503-378-2868

To report online click here

Reciprocal States:

none

For paycheck calculation visit the Oregon Paycheck Calculator of PaycheckCity.

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