Oregon

$15.55 / hour

July 1, 2026, through June 30, 2027, those rates are: $16.80 per hour - Portland metro (within the urban growth boundary); $15.55 per hour - Standard; $14.55 per hour - Non-urban.

Effective

2026-07-01

Checked

2026-08-09

1.5%

The Commissioner of the Bureau of Labor and Industries may adopt rules prescribing such minimum conditions of employment, excluding minimum wages, in any occupation as may be necessary for the preservation of the health of employees. The rules may include, but are not limited to, minimum meal periods and rest periods, and maximum hours of work, but not less than eight hours per day or 40 hours per workweek; however, after 40 hours of work in one workweek overtime may be paid, but in no case at a rate higher than one and one-half times the regular rate of pay of the employees when computed without benefit of commissions, overrides, spiffs and similar benefits (ORS 653.261(1)(a)).

Checked

2026-08-13

As used in ORS chapters 316, 656, 657, 671 and 701, "independent contractor" means a person who provides services for remuneration and who, in the provision of the services: is free from direction and control over the means and manner of providing the services, subject only to the right of the person for whom the services are provided to specify the desired results; is customarily engaged in an independently established business; is licensed under ORS chapter 671 or 701 if the person provides services for which a license is required under ORS chapter 671 or 701; and is responsible for obtaining other licenses or certificates necessary to provide the services (ORS 670.600(2)).

Checked

2026-08-13

Every employer shall establish and maintain a regular payday, at which date the employer shall pay all employees the wages due and owing to them. Payday may not extend beyond a period of 35 days from the time that the employees entered upon their work, or from the date of the last regular payday (ORS 652.120(1)-(2)).

Checked

2026-08-13

When an employer discharges an employee or when employment is terminated by mutual agreement, all wages earned and unpaid at the time of the discharge or termination become due and payable not later than the end of the first business day after the discharge or termination (ORS 652.140(1)).

Checked

2026-08-13

All persons, firms, partnerships, associations, cooperative associations, corporations, municipal corporations, the state and its political subdivisions, except the federal government and its agencies, employing, in this state, during any calendar month one or more persons, shall provide the employee on regular paydays and at other times payment of wages, salary or commission is made, with an itemized statement. The statement must be a written statement, sufficiently itemized to show the date of payment, dates of work covered, employee name, employer name and registry or identification number, employer address and telephone number, rate or rates and basis of pay, gross wages and net wages (ORS 652.610(1)(a)-(b)).

Checked

2026-08-13

An employer may not withhold, deduct or divert any portion of an employee’s wages unless the employer is required to do so by law; the deductions are voluntarily authorized in writing by the employee, are for the employee’s benefit and are recorded in the employer’s books; or another specifically listed statutory authorization applies (ORS 652.610(3)).

Checked

2026-08-13

An employer and an employee may agree that the employer may pay wages through an automated teller machine card, payroll card or other means of electronic transfer if the employee may make an initial withdrawal of the entire amount of net pay without cost to the employee or choose to use another means of payment of wages that involves no cost to the employee (ORS 652.110(5)).

Checked

2026-08-13

Meal periods of at least 30 minutes must be provided to non-exempt employees who work 6 or more hours in one work period. Employees are required to be relieved of all duties during the meal period; when an employee performs duties during a meal period under exceptional circumstances, the employer must pay the employee for the whole meal period (OAR 839-020-0050; Oregon BOLI guidance).

Checked

2026-08-13

An employer shall calculate an employee's overtime compensation on a daily basis under paragraph (b) of this subsection and on a weekly basis under ORS 653.261 (1) and pay the greater of the two amounts if, during the same workweek, the employee works more than the applicable limit for the maximum allowable hours of employment in one day as described in subsection (2) of this section and forty hours in one workweek as described in ORS 653.261 (1) (ORS 652.020(3)(c)).

Checked

2026-08-13

An employer shall provide an employee with a work schedule in writing at least 14 calendar days before the first day of the work schedule. ORS 653.412 to 653.485 apply to an employee who is employed by an employer that is a retail establishment, a hospitality establishment or a food services establishment that employs 500 or more employees worldwide (ORS 653.436(1); ORS 653.422(1)).

Checked

2026-08-13

No general expense reimbursement requirement for private employers was located in OR's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Employers may include commission payments to employees as part of the applicable minimum wage for any pay period in which the combined wage and commission earnings of the employee will comply with ORS 653.010 to 653.261. In any pay period where the combined wage and commission payments to the employee do not add up to the applicable minimum wage under ORS 653.010 to 653.261, the employer shall pay the minimum rate as prescribed in ORS 653.010 to 653.261 (ORS 653.035(2)).

Checked

2026-08-13

Vacation pay, holiday pay, bonuses, and severance pay are examples of wage agreements which may be made between employers and employees as a part of the employee's total compensation. There is no requirement to offer these benefits. You are, however, required to honor any established policy or agreement relating to the payment of benefits such as accrued vacation or severance pay upon termination (Oregon BOLI, Paychecks).

Checked

2026-08-13

Vacation pay, holiday pay, bonuses, and severance pay are examples of wage agreements which may be made between employers and employees as a part of the employee's total compensation. There is no requirement to offer these benefits. You are, however, required to honor any established policy or agreement relating to the payment of benefits such as accrued vacation or severance pay upon termination (Oregon BOLI, Paychecks).

Checked

2026-08-13

Vacation pay, holiday pay, bonuses, and severance pay are examples of wage agreements which may be made between employers and employees as a part of the employee's total compensation. There is no requirement to offer these benefits. You are, however, required to honor any established policy or agreement relating to the payment of benefits such as accrued vacation or severance pay upon termination (Oregon BOLI, Paychecks).

Checked

2026-08-13

The hourly rate of wage that a contractor or subcontractor must pay to workers upon all public works may not be less than the prevailing rate of wage for an hour's work in the same trade or occupation in the locality where the labor is performed. Every contractor or subcontractor engaged on a project for which there is a contract for a public works shall keep the prevailing rates of wage for that project posted in a conspicuous and accessible place in or about the project (ORS 279C.840(1), (4)).

Checked

2026-08-13

Employers that employ at least 10 employees working anywhere in this state shall implement a sick time policy that allows an employee to accrue at least one hour of paid sick time for every 30 hours the employee works or 1-1/3 hours for every 40 hours the employee works. Employers may limit the number of hours of paid sick time that employees may accrue to 40 hours per year (ORS 653.606(1)(a)).

Checked

2026-08-13

1% · wage base $184,500

All employers must withhold contributions from employees’ wages and pay them on their employees’ behalf. Large employers with 25 or more employees on average must pay the employer portion of Paid Leave contributions. The contribution rate for 2026 is 1% (Paid Leave Oregon, Common questions).

Checked

2026-08-13

The requirements of ORS 659A.150 to 659A.186 apply only to employers who employ 25 or more persons in the State of Oregon for each working day during each of 20 or more calendar workweeks in the year in which the leave is to be taken or in the year immediately preceding the year in which the leave is to be taken. An eligible employee is entitled to up to a total of 12 weeks of family leave for a purpose described in ORS 659A.159 within any one-year period. Leave taken under ORS 659A.150 to 659A.186 is in addition to, and may not be taken concurrently with, any leave taken pursuant to ORS chapter 657B (ORS 659A.153(1); ORS 659A.162(1)).

Checked

2026-08-13

A completed Oregon Form OR-W-4 will tell your employer how much Oregon income tax to withhold. Your employer or other payer holds back (withholds) the tax from each paycheck or other payment and sends the Oregon tax amount to the Oregon Department of Revenue (Oregon Department of Revenue, Oregon withholding FAQ).

Checked

2026-08-13

Yes, Form OR-W-4 is for Oregon withholding only. Federal Form W-4 is for federal withholding (Oregon Department of Revenue, Withholding and Payroll Tax FAQ).

Checked

2026-08-13

8%

Employers may use a 8 percent flat rate to figure withholding on supplemental wages that are paid at a different time than an employee’s regular payday. Supplemental wages include bonuses, overtime pay, commissions, or any other form of payment received in addition to the employee’s regular pay. If the employee doesn’t provide an exemption certificate or a withholding statement by February 15, the employer must withhold at a flat rate of 8 percent (Oregon DOR, Withholding Tax Formulas, 150-206-436).

Checked

2026-08-13

Oregon law requires that every employer withhold income tax from both resident and nonresident employees working in Oregon. You must withhold tax from all wages paid to Oregon resident employees working in Oregon, regardless of whether they work out of your physical location in Oregon or work/telecommute from their residence. If you pay wages to Oregon residents, you may be relieved of the duty to withhold if you can show, to our satisfaction, that each individual employee working in Oregon will receive $300 or less in wages from you within a calendar year. You must withhold Oregon income tax from all wages earned by nonresident employees for services performed in Oregon, unless their Oregon earning for the year will be less than their standard deduction amount for their filing status (Oregon DOR, publication 150-206-692).

Checked

2026-08-13

0.1%

On July 1, 2018, employers began withholding the tax (one-tenth of 1 percent or .001) from wages of Oregon residents (regardless of where the work is performed) and wages of nonresidents who perform services in Oregon. This tax is not related to the Lane or TriMet transit payroll taxes. Transit payroll taxes are imposed on the employer based on the amount of payroll. The Statewide Transit Tax is imposed on the wages of each employee, but the employer is responsible for withholding, reporting, and remitting the Statewide Transit Tax (Oregon DOR, Statewide Transit Tax).

Effective

2018-07-01

Checked

2026-08-13

2.4% · wage base $56,700

Taxable wage base: $56,700 per employee per year. Experience-rated employer rates: 0.90% to 5.40%. New employer rate: 2.4%.

Effective

2026-01-01

Checked

2026-08-09

No general disability insurance requirement for private employers was located in OR's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Oregon requires most employers to carry workers’ compensation insurance for their employees. If you employ workers in Oregon, you probably need workers’ compensation coverage (Oregon Workers’ Compensation Division, Do I need insurance?).

Checked

2026-08-13

Payments are due quarterly when you file your quarterly payroll tax return (Form OQ). Employers who file IRS Form 944 may ask to be considered for annual Oregon withholding deposits (Oregon Department of Revenue, Withholding and Payroll Tax FAQ).

Checked

2026-08-13

As long as your account remains active, you must submit a report even if you have no payroll. Form OQ is the Oregon Quarterly Tax Report and Form 132 is the Oregon Employee Detail Report (Oregon Department of Revenue, Withholding and Payroll Tax FAQ).

Checked

2026-08-13

You must file an Oregon Annual Withholding Reconciliation Report, Form WR, even if you submit your W-2 information electronically. The deadline for filing W-2s and 1099-NEC is January 31 of the following year. Other forms-1099-MISC, 1099-R, 1099-G, 1099-K, and W-2G-are due March 31 of the following year. Form WR is due January 31 in the year after the tax year. If you stop doing business during the year, the report is due within 30 days of your final payroll (Oregon DOR, Withholding and Payroll Tax).

Checked

2026-08-13

An employer shall report to the Division of Child Support of the Department of Justice the hiring or rehiring, or the engagement or reengagement, of an individual who resides or works in the state and to whom the employer anticipates paying earnings. The employer shall make the report with respect to an employee or an independent contractor not later than 20 days after the date the employer hires or rehires the employee or engages or reengages the independent contractor (ORS 25.790(1)(a), (2)(a)(A)).

Checked

2026-08-13

Verify you are withholding the correct amount by completing the Wage Exemption Calculation form provided in the notice of garnishment. A wage garnishment and an order to withhold child support may occur at the same time (Oregon Department of Revenue, Garnishee information).

Checked

2026-08-13

It is an unlawful employment practice under ORS chapter 659A for an employer to in any manner discriminate between employees on the basis of a protected class in the payment of wages or other compensation for work of comparable character, or to pay wages or other compensation to any employee at a rate greater than that at which the employer pays wages or other compensation to employees of a protected class for work of comparable character. An employer may not reduce the compensation level of an employee to comply with the provisions of this section (ORS 652.220(1)(a), (b), (4)).

Checked

2026-08-13

No general pay transparency requirement for private employers was located in OR's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

It is an unlawful employment practice under ORS chapter 659A for an employer to screen job applicants based on current or past compensation, or to determine compensation for a position based on current or past compensation of a prospective employee. This paragraph is not intended to prevent an employer from considering the compensation of a current employee of the employer during a transfer, move or hire of the employee to a new position with the same employer (ORS 652.220(1)(c), (d)).

Checked

2026-08-13

Where any statute or contract requires an employer to maintain the designated wage scale, it shall be unlawful to secretly pay a lower wage while purporting to pay the wage designated by statute or by contract (ORS 652.240).

Checked

2026-08-13

Every employer required by ORS 653.025 or by any rules, orders or permit issued under ORS 653.030 or 653.261 to pay a minimum wage to any of the employer's employees shall keep summaries of ORS 653.010 to 653.261 and summaries of all rules adopted by the Commissioner of the Bureau of Labor and Industries pursuant to ORS 653.010 to 653.261 and 653.307 posted in a conspicuous and accessible place in or about the premises where the employees are employed (ORS 653.050).

Checked

2026-08-13

A child under 16 years of age may not be employed for longer than 10 hours for any one day or more than six days in any one week. A child under 16 years of age may not be employed at any work before 7 a.m. or after 7 p.m., except that during the period between June 1 and Labor Day a child under 16 years of age may be employed until 9 p.m. Every child under 16 years of age is entitled to not less than 30 minutes for mealtime and the mealtime may not be included as part of the work hours of the day (ORS 653.315(1), (2)(a), (3)).

Checked

2026-08-13

No general e verify requirement for private employers was located in OR's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

All employers with paid employees working in Oregon must register for a business identification number (BIN) to report and pay Oregon payroll taxes. Register online for a BIN using Revenue Online or by submitting a Combined Employer's Registration form. You must register before issuing any paychecks (Oregon Department of Revenue, Withholding and Payroll Tax).

Checked

2026-08-13

Every employer required by ORS 653.025 or by any rule, order or permit issued under ORS 653.030 to pay a minimum wage to any of the employer’s employees shall make and keep available to the Commissioner of the Bureau of Labor and Industries for not less than two years, a record or records containing the name, address and occupation of each employee and the actual hours worked each week and each pay period by each employee (ORS 653.045(1)(a)-(b)).

Checked

2026-08-13

If an employer willfully fails to pay any wages or compensation of any employee whose employment ceases, as provided in ORS 652.140 and 652.145, then, as a penalty for the nonpayment, the wages or compensation of the employee shall continue from the due date thereof at the same hourly rate for eight hours per day until paid or until action therefor is commenced. However, in no case shall the penalty wages or compensation continue for more than 30 days from the due date (ORS 652.150(1)).

Checked

2026-08-13

An action for overtime or premium pay or for penalties or liquidated damages for failure to pay overtime or premium pay shall be commenced within two years (ORS 12.110(3)).

Checked

2026-08-13