Oregon Payroll Withholding July 2018

Oregon Payroll Withholding
Effective July 1, 2018

Annual wages up to $50,000
Single with less than 3 allowances
BASE = wages - federal tax withheld (not to exceed $6,650) - standard deduction ($2,215[S])

At least	Not over	Withholding Formula
0.00	3,450.00	201.00 + [BASE x 0.05] - (201.00 * allowances)
3,450.00	8,700.00	373.50 + [(BASE - 3,450) * 0.07] - (201.00 * allowances)
8,700.00	50,000.00	741.00 + [(BASE - 8,700) * 0.09] - (201.00 * allowances)

Annual wages up to $50,000
Married, or single with 3 or more allowances
BASE = wages - federal tax withheld (not to exceed $6,650) - standard deduction ($4,435[M])

At least	Not over	Withholding Formula
0.00	6,900.00	201.00 + [BASE * 0.05] - (201.00 x allowances)
6,900.00	17,400.00	546.00 + [(BASE - 6,900) * 0.07] - (201.00 * allowances)
17,400.00	50,000.00	1,281.00 + [(BASE - 17,400) * 0.09] - (201.00 * allowances)

Annual wages over $50,000
Single with less than 3 allowances
BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($2,215[S])

At Least	Less Than	PHASE OUT
$50,000	$125,000	$6,650.00
$125,000	$130,000	$5,300.00
$130,000	$135,000	$4,000.00
$135,000	$140,000	$2,650.00
$140,000	$145,00	$1,300.00
$145,000 and more		$0.00


At least	Not over	Withholding Formula
41,135.00	125,000.00	540.00 + [(BASE - 8,700) * 0.09)] - (201.00 * allowances)
125,000.00 & over		11,007.00 + [(BASE - 125,000) x 0.099] - (201.00 * 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 ($4,435[M])

[M] PHASE OUT

[S] PHASE OUT

At Least	Less Than	[M] PHASE OUT
$50,000	$250,000	$6,650
$250,000	$260,000	$5,300
$260,000	$270,000	$4,000
$270,000	$280,000	$2,650
$280,000	$290,000	$1,300
$290,000 and more		$0.00

At Least	Less Than	[S] PHASE OUT
$50,000	$125,000	$6,650
$125,000	$130,000	$5,300
$130,000	$135,000	$4,000
$135,000	$140,000	$2,650
$140,000	$145,000	$1,300
$145,000 and more		$0.00


At least	Not over	Withholding Formula
38,915.00	250,000.00	1,080.00 + [(BASE - 17,400) * 0.09)] - (201.00 * allowances)
250,000.00 & over		22,014.00 + [(BASE - 250,000) x 0.099] - (201.00 * allowances)

Worker's Benefit Fund: 2.80 cents per hour or partial hour worked. Employers must pay at least half of the amount (1.40 cents per hour)

Transit Tax: 0.10% of gross wages

Note(s):

All amounts are annual unless otherwise noted
Withheld amount must be rounded to the nearest dollar.

Additional payroll withholding resources:
Oregon withholding effective January 1, 2024
Federal withholding tax table
Paycheck Calculator
Paycheck Withholding Changes
Withholding Tax Primer