Valor Payroll Solutions
Oregon Payroll Information
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Table of Contents
Paying Employees in Oregon
Oregon 2025 Minimum Wage:
- $14.70 per hour
- $15.95 per hour in the Portland metropolitan district
- $13.70 per hour in the nonurban counties
- No tip credit
Oregon Overtime Rules:
- 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek
Oregon Paystub Requirements:
- An employer must provide an employee with an itemized statement at the time wages are paid detailing the amount and purpose of any deduction made from the wages.
- The itemized statement may be attached to or be a part of the check, draft, voucher or other instrument by which payment is made, or may be delivered separately from the instrument.
How often do you have to pay employees in Oregon?
- Employees must be paid on a regular pay schedule
- Paydays cannot be more than 35 days apart
When is an employee’s final check due in Oregon?
- Voluntary resignation – wages are due on the last day worked if 48 hours notice was given. If no notice is given, wages are due on the next regular payday or within 5 days, whichever is first.
- Involuntary termination – if mutual agreement, wages are due by the end of the first business day after termination. For terminations on weekends or holidays wages are due by the end of the next business day after termination.
Oregon Payroll Taxes
Oregon Withholding Tax
Oregon Withholding Tax Registration
- Employers can use the Oregon Business Registry website to register online
Wages Subject to Oregon Withholding
- All income earned by residents and nonresidents in Oregon is subject to Oregon withholding.
- All income earned by Oregon residents in other states is subject to Oregon withholding unless withholding is taken by the work state.
Oregon Employee’s Withholding Exemption Certificate
- Form OR-W-4
Reciprocity
- None
Oregon Withholding Tax Due Dates
- Due quarterly by the last day of the month following the quarter end if your federal tax is less than $2,500 for the quarter
- Due monthly by the 15th of the following month if your federal tax is $50,000 or less in the lookback period
- Due semi-weekly if your federal tax liability is more than $50,000 in the lookback period
- Due next day if your federal tax liability is more than $100,000 in a single pay period
Oregon Unemployment Tax
Oregon Unemployment Tax Registration
- Employers can use the Oregon Business Registry website to register online
Oregon Unemployment Tax Employer Liabilities
- New employer rate: 2.4%
- 2025 Wage Base: $54,300
Oregon Unemployment Tax Due Dates
- Return and payment are due quarterly on the last day of the month following the end of the reporting period
Oregon New Hire Reporting
- Employers are required to report new hires and rehires within 20 days
- Employers can report new hires online in the Oregon Employer Services Portal
- Employer Services
Division of Child Support
Oregon Department of Justice
PO Box 14680
Salem, OR 97309 - Fax: (877) 877-7415
- Email: [email protected]
Oregon Child Support
- Employers can remit Oregon child support payments by ACH.
- Oregon Child Support Program
PO Box 14506
Salem, OR 97309 - Phone: (800) 850-0228
- Fax: (877) 877-7416
- Email: [email protected]
Additional Oregon Payroll Resources
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