Oregon Compliance and Regulatory Resources

Paychex simplifies HR compliance by offering resources like our enhanced HR library and automated compliance notifications for Oregon businesses. Learn more about requirements like workplace retirement programs, workers’ comp, and more.

Get Compliance Help

Scroll Down

To Discover More

State Tax Rates and Limits

State Supplemental Withholding Rate*

8.00%
2026 OR Withholding Tables

State Unemployment Taxable Wage Base Limit

$56,700

State Unemployment Rate Range for Employers

0.90% to 5.40%

State Unemployment New Employer Rate

2.40%

State Hourly Minimum Wage

$15.05 standard, $16.30 metro, $14.05 non-urban

State Minimum Wage for Tipped Employees

N/A
OR wage and hour information

Paid Family Leave

Employers can offer the state-run Paid Leave Oregon plan or opt out for a private plan.

Employers and employees currently contribute to the fund on a 40/60 percentage split, respectively, based on a percentage of an employee’s gross wages.
Employers must provide up to 12 weeks of paid leave to eligible employees and an additional two weeks for an individual who experiences health issues related to pregnancy or childbirth.

Employers must seek approval from the Oregon Employment Department to use a private plan.
A private plan must provide benefits equal to or greater than those offered by Paid Leave Oregon.
Read more about Paid Leave Oregon

State Tax ID Registration

Withholding and State Unemployment Insurance (SUI) Registration

All Taxpay^® clients are required to have an active Oregon Withholding and Unemployment Insurance (UI) Tax account number to file electronically with the Oregon Department of Revenue. This can also be referred to as the Business Identification Number (BIN).

Paychex must also be authorized as the Third-Party Administrator (TPA) on the account for filing quarterly returns, remitting payments as well as making any adjustments to returns and payments on your behalf.

Register a New Business

Visit Oregon’s Revenue Online site and click on the Register and apply under the Quick Links section.
- Refer to the How to Get a Business Identification Number (BIN) in Revenue Online video for assistance.
Complete the steps for the registration.
After completing the registration, you’ll obtain your new Tax ID.
- OR Tax ID format: XXXXXXXX-X (9 Digits)
  - If your BIN is 8 digits, add a 0 to the beginning of the Tax ID number.
- One Tax ID is used for OR Withholding and Unemployment Insurance (UI) tax accounts.
See the Designating Paychex as Your Third-Party Administrator (TPA) section for instructions for assigning Paychex as the TPA for your account to submit quarterly returns and payments on your behalf.
Enter your new account number in your Paychex Flex^® account and email your OR Tax Account number and POA to your Paychex Service Professional.
- Refer to Updating Tax IDs for instructions on how to update the information in the application.

Designating Paychex as Your Third-Party Administrator (TPA)

Complete the Power of Attorney (POA) form.
Email a copy of the Tax ID Number and POA form to your Paychex Service Professional.

Finding an Existing ID

If you have an Oregon Tax ID but aren’t sure what it is, you should be able to find it on:

Revenue Online account.
Any correspondence from the Department of Revenue.
Previously filed returns.

Additional Resources

State-Facilitated Retirement Programs

Oregon Saves
Visit our retirement hub

Workplace Safety

OE OSH

Oregon operates an OSHA-approved state plan covering most private sector workers and all state and local government workers within the state. Federal OSHA covers most workers not covered under the state plan.