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Taxes
Oregon Payroll Taxes 2026: Complete Overview for Employers
Oregon graduated 4.75%–9.9% income tax, SUI on $54,300, and all employer obligations.
Practical, accurate resources for Oregon small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
Oregon graduated 4.75%–9.9% income tax, SUI on $54,300, and all employer obligations.
How to register with Oregon Department of Revenue and Oregon Employment Department as a new Oregon employer.
New employer rate 2.4%, experienced range 0.90%–5.40%, wage base $54,300.
Oregon minimum wage is $14.70/hr. Oregon’s standard minimum wage is $14.70/hr (Portland metro may be higher). No tip credit is allowed.
Monthly pay required. Final pay: Fired employees must be paid by end of the next business day. Employees who quit with 48 hours notice are paid on their last day; without notice, within 5 business days or next payday..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, Oregon-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and Oregon new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and Oregon recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for Oregon small businesses.
Federal OT after 40 hrs/week, Oregon overtime rules, exemptions, salary thresholds.