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If you're running a business in Oregon, there are several crucial points to understand before furnishing paystub to your employees and contractors.

This guide outlines the laws and regulations relevant to employers in Oregon regarding issuing paystub.


Pay stub regulations in Oregon

1. Are pay stubs required by law in Oregon?

Employers in Oregon must provide their employees with pay stubs every payday.

2. How often do you need a pay stub in Oregon?

You will need to pay your employees on a monthly basis. As pay stubs are mandatory in Oregon, you will need to provide pay stubs every time you pay your employees.

3. What information can be included on a pay stub in Oregon?

The following information can be included in employee pay stubs:

  • Employee information such as name, last 4 digits of social security number, and address
  • Employer information such as name, employer identification number (EIN), business identification number, and address
  • Employee's pay rate.
  • the dates of work covered by the payment;
  • the date of the payment;
  • Tax Deductions
  • the amount and purpose of each deduction
  • Pay rate
  • Gross earnings before deductions.
  • The dates of the pay period.

4. Does Oregon have a state income tax?

Yes, state income taxes are applicable to employees in the state of Oregon.

5. Are there any other taxes applicable to Oregon?

Employers may be required to withhold Lane and TriMet County Oregon Transit taxes if they are located within the respective transit areas. For more details, refer to the Oregon Department of Revenue's guide on transit payroll taxes Oregon DOR Transit Payroll Taxes Guide Form 211-503.

Information needed to generate pay stubs

To provide employees with accurate pay stubs, the information below is required.

  • Oregon political subdivision
  • Oregon transit tax
  • Oregon worker's compensation
  • Employee's total allowances
  • Employee's exemption status from state withholding
  • Employee's filing status additional state withholding amount

Oregon wage and hour laws

Oregon employers must adhere to wage and hour regulations ensuring that non-exempt employees receive minimum wage, proper compensation for overtime, sufficient meal and rest breaks, and accrued paid time-off benefits.

These regulations encompass various aspects of employment law.

  • Minimum wage
  • Overtime pay
  • Meal breaks
  • Rest breaks
  • Paid time off and leave

Oregon Minimum wage

In Oregon, employers must comply with minimum wage regulations, which dictate that they pay their employees at least the specified minimum wage. The Oregon minimum wage undergoes annual adjustments on July 1 according to a predetermined formula. There are varying minimum wage rates, with a higher rate in the Portland metro area and a lower rate in non-urban counties.

In Oregon, employees are entitled to a minimum hourly wage
  • Standard State Rate: $14.20 per hour
  • Portland Metro Area Rate: $15.45 per hour
  • Non-Urban Counties Rate: $13.20 per hour

Overtime Pay

The majority of employers are required to compensate overtime at a rate of 1.5 times the employee's regular pay rate for any hours worked beyond 40 in the workweek. However, special overtime regulations are in place for government agencies, public works projects, hospitals, canneries, manufacturing establishments (including recent legislation affecting bakeries and tortilla factories), and certain agricultural employers.

Meal breaks and rest breaks

During each 8-hour work period, employees are entitled to the following Oregon breaks, free from work responsibilities:

  • Two 10-minute paid rest breaks
  • One 30-minute unpaid meal break

Employers have the option to offer longer breaks, but these are the minimum requirements mandated by law.

For work periods longer or shorter than 8 hours, please consult the chart below for further details on the breaks provided.

Shift lengthRest breaksMeal breaks
2 hrs or less00
2 hrs 1 min - 5 hrs 59 min10
6 hrs11
6 hrs 1 min - 10 hrs21
10 hrs 1 min - 13 hrs 59 min31
14 hrs32
14 hrs 1 min - 18 hrs42
18 hrs 1 min - 21 hrs 59 min52
22 hrs53
22 hrs 1 min - 24 hrs63

Paid time off and leave

Oregon employers are required to provide employees with both mandatory and optional leave benefits.

Required LeaveNon-Required leave
paidUnpaidPaid or Unpaid
Employers employing 25 or more individuals are mandated to provide up to 12 weeks of paid leave within a 52-week timeframe under the Oregon Family Leave Act (OFLA) for family, medical, or safe leave.Bereavement Leave-upto 2 weeks of unpaid leaveVacation leave
Jury Duty leaveVoting leave
Military family leave -upto 14 days of unpaid leave
Holiday leave
Witness leave
Crime victim

Oregon State Payroll Taxes 2024

Payroll taxes in Oregon are classified as

  • Oregon Personal Income tax(PIT)
  • Oregon State Unemployment Insurance (UI)
  • Oregon Paid Family and Medical Leave (PFML)

Oregon Personal Income tax(PIT)

Oregon's state personal income tax system consists of four brackets (4.75%, 6.75%, 8.75%, and 9.90%), determined by an employee's income level and filing status (Single, Married Filing Jointly, Married Filing Separately, and Head of Household).

Oregon State Unemployment Insurance (UI)

In Oregon, the State Unemployment Tax Act (SUTA) was established to assist unemployed workers by offering them unemployment benefits. Under SUTA, the state collects funds that are used to administer unemployment insurance benefits to individuals who are jobless.

For the year 2024, Oregon's State Unemployment Tax Act (SUTA) encompasses various taxable rates for employers.

  • The taxable minimum rate is 0.9%, while the maximum rate is 5.4%.
  • New employers are required to adhere to a base tax rate of 2.4%.
  • Additionally, the taxable wage base for 2024 is set at $52,800.

Oregon Paid Family and Medical Leave (PFML)

Employee Contribution: Employees contribute 60% of the 1% Paid Leave Oregon contribution rate. The maximum wage subject to contributions is $168,600 for 2024. You don't pay contributions for wages beyond the maximum wage.

Self-employed Contribution: Self-employed individuals pay contributions based on their net income from self-employment, up to $168,600 annually.

Employer Contribution: Large employers with 25 or more employees cover 40% of the 1% contribution rate per employee, up to a maximum wage of $168,600. Small employers with fewer than 25 employees are generally exempt from the employer contribution, unless they've received an assistance grant in the past 2 years.

Oregon payroll tax filing

Report of New hire Employees

Oregon law mandates that employers must promptly report all new hires, re-hires, and temporary employees to the Oregon Child Support Program within 20 days of their hire date. Employers must ensure inclusion of the first day of work for each new hire. This reporting obligation applies to any employee who is required to complete a W-4 form.

Report of New hire Independent Contractors

Employers in Oregon are required to report independent contractor information within 20 days of engaging or reengaging an individual who has served as an independent contractor for over 20 days.

How to report employees and Independent contractors new hire in Oregon ?

You have the flexibility to select any of the following methods for reporting new hires.

Employees and independent contractors New Hire ReportAddress Information:
4600 25th Ave. NE
Suite 180
Salem, OR 97301
Direct Phone:503-378-2868
Public Phone: 866-907-2857
Email: ChildSupportEmployerServices@doj.state.or.us
Fax 1: 877-877-7415

Individual income tax filing (form OR-40)

For the calendar year 2023, the filing deadline is April 15, 2024. If you're unable to pay your tax by the due date, it's crucial to still file your return to prevent incurring a late filing penalty. Fiscal filers must submit their returns by the 15th day of the fourth month following the end of their tax year.

Filing a Quarterly Report(form OQ and 132 )

Under Oregon Unemployment Law, the majority of employers are responsible for unemployment taxes and are required to report employee wages quarterly. This entails submitting a comprehensive Quarterly Report each quarter and adhering to specified filing deadlines to remain compliant.

Reporting PeriodDue Date
Quarter 1April 30
Quarter 2July 31
Quarter 3October 31
Quarter 4January 31

Have all the information handy?

With SecurePayStubs, you can calculate accurate federal and Oregon state taxes for your employees and generate pay stubs securely.

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Processing payroll manually is complex

As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.

Using the paystub generator provided by SecurePayStubs, you can quickly generate pay stubs for your employees, ensuring precise calculation of federal and Oregon state taxes. Additionally, you can efficiently create pay stubs for independent contractors, all in less than 2 minutes.

Enter the basic employee and employer details, choose a free pay stub template, and rely on SecurePayStubs' Oregon payroll tax calculator to accurately compute applicable taxes. Save time on generating pay stubs and dedicate more effort to fostering the growth of your business.

Create a paystub now

This article has been updated from its original publication date of April 3, 2024.