Symmetry PAYROLL Forms
Payroll Taxes
Payroll Talk
Payroll Goddess
Premiere Payroll Tax Research Library

Oregon State Tax Information

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

Oregon 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 0.73 for 2018
Tri-Met - employer rate 0.7537 for 2018
website for further information

State Unemployment Insurance (SUI):

Contribution rates determined under Schedule III for 2018
Wage base is $39,300 for 2018 and $38,400 for 2017
Rates range from 0.9% to 5.40% for 2018
New employers use 2.4% for 2018
Benefit ratio formula
Special Payroll Tax Offset 0.09% for all 4 quarters in 2018.

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

2018 Withholding rates
$0.014 per hour per employee (employer)
$0.014 per hour (employee)

State Labor Laws:

Minimum Wage - $10.25 on 7/1/17 and $10.75 on 7/1/18

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

To report online click here

Reciprocal States:


For paycheck calculation visit the Oregon Paycheck Calculator of PaycheckCity. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Oregon state tax, articles, federal tax information and state tax information.

TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.