Oregon Compliance and Regulatory Resources

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State Tax Rates and Limits

State Supplemental Withholding Rate*

8.00%
2025 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-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.