What is the state minimum wage? 

  • Oregon’s minimum wage depends on the work location:
  • $14.75/hour – Portland metro
  • $13.50/hour – Standard
    • Benton, Clatsop, Columbia, Deschutes, Hood River, Jackson, Josephine, Lane, Lincoln, Linn, Marion, Polk, Tillamook, Wasco, Yamhill, and parts of Clackamas, Multnomah, & Washington outside the urban growth boundary.
  • $12.50/hour  – Non-urban
    • Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union, Wallowa, and Wheeler Counties
  • You can find more information on minimum wage here

What do I need to know about state withholding tax?

  • Oregon law requires that every employer withhold income tax from both resident and nonresident employees working in Oregon.
  • New employers are required to register for a withholding account.  Click here to register online.

What forms do employees need to set up state withholding?

  • Form OR-W-4 – Oregon Employee’s Withholding Statement and Exemption Certificate

What do I need to know about unemployment tax?

  • 2023 Taxable Wage Base – $51,600
  • 2023 New Employer UI Rate – 2.1%
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Report new hires online
  • Mail or Fax paper form to:
    Department of Justice, Division of Child Support
    Employer New Hire Reporting
    PO Box 14680
    Salem, OR 97309
  • Fax: (503) 378-2863
  • Phone: (503) 378-2868

How do I submit Child Support payments?

  • Remit payments online
  • Employer Services Central Unit
    PO Box 14680
    Salem, OR 97309
  • Fax: (503) 986-6266
  • Phone: (866) 907-2857
  • Email: ChildSupportEmployerServices@doj.state.or.us

Additional Resources:

Oregon Bureau of Labor & Industries Oregon Bureau of Labor & Industries
Oregon Department of Revenue Oregon Employer’s Guide
Oregon Employer’s Business Express Oregon Employer’s Workers’ Compensation Division

Get A Quote For Oregon Payroll Services

  • This field is for validation purposes and should be left unchanged.