Oregon Payroll Withholding
Effective January 1, 2019

  • Withheld amount must be rounded to the nearest dollar.
  • Annual wages up to $50,000
    Single with less than 3 allowances
    BASE = wages - federal tax withheld (not to exceed $6,800) - standard deduction ($2,270[S])

    At leastNot overWithholding Formula
    0.003,550.00206.00 + [BASE x 0.05] - (206.00 * allowances)
    3,550.008,900.00383.50 + [(BASE - 3,550.00) * 0.07] - (206.00 * allowances)
    8,900.0050,000.00758.00 + [(BASE - 8,900.00) * 0.09] - (206.00 * allowances)

    Annual wages up to $50,000
    Married, or single with 3 or more allowances
    BASE = wages - federal tax withheld (not to exceed $6,800) - standard deduction ($4,545[M])

    At leastNot overWithholding Formula
    0.007,100.00206.00 + [BASE * 0.05] - (206.00 x allowances)
    7,100.0017,800.00561.00 + [(BASE - 7,100.00) * 0.07] - (206.00 * allowances)
    17,800.0050,000.001,310.00 + [(BASE - 17,800.00) * 0.09] - (206.00 * allowances)

    Annual wages over $50,000
    Single with less than 3 allowances
    BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($2,270[S])

    At LeastLess ThanPHASE OUT
    $50,000$125,000$6,800.00
    $125,000$130,000$5,450.00
    $130,000$135,000$4,100.00
    $135,000$140,000$2,700.00
    $140,000$145,000$1,350.00
    $145,000 and more$0.00
     
    At leastNot overWithholding Formula
    40,930.00125,000.00552.00 + [(BASE - 8,900.00) * 0.09)] - (206.00 * allowances)
    125,000.00 & over11,001.00 + [(BASE - 125,000.00) x 0.099] - (206.00 * allowances)

    Annual wages over $50,000
    Married, or single with 3 or more allowances
    BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($4,545[M])

    [M] PHASE OUT[S] PHASE OUT
    At LeastLess Than[M] PHASE OUT
    $50,000$250,000$6,800
    $250,000$260,000$5,450
    $260,000$270,000$4,100
    $270,000$280,000$2,700
    $280,000$290,000$1,350
    $290,000 and more$0.00
    At LeastLess Than[S] PHASE OUT
    $50,000$125,000$6,800
    $125,000$130,000$5,450
    $130,000$135,000$4,100
    $135,000$140,000$2,700
    $140,000$145,000$1,350
    $145,000 and more$0.00
     
    At leastNot overWithholding Formula
    38,655.00250,000.001,104.00 + [(BASE - 17,800.00) * 0.09)] - (206.00 * allowances)
    250,000.00 & over22,002.00 + [(BASE - 250,000.00) x 0.099] - (206.00 * allowances)

    Supplemental wages: 9.00%
    Worker's Benefit Fund: 2.40 cents per hour or partial hour worked. Employers must pay at least half of the amount (1.20 cents per hour)
    Transit Tax: 0.10% of gross wages


    Note(s):

    • All amounts are annual unless otherwise noted
    * Indicates changes made in the past 30 days