Oregon Payroll Withholding January 2019

Oregon Payroll Withholding
Effective January 1, 2019

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 least	Not over	Withholding Formula
0.00	3,550.00	206.00 + [BASE x 0.05] - (206.00 * allowances)
3,550.00	8,900.00	383.50 + [(BASE - 3,550.00) * 0.07] - (206.00 * allowances)
8,900.00	50,000.00	758.00 + [(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 least	Not over	Withholding Formula
0.00	7,100.00	206.00 + [BASE * 0.05] - (206.00 x allowances)
7,100.00	17,800.00	561.00 + [(BASE - 7,100.00) * 0.07] - (206.00 * allowances)
17,800.00	50,000.00	1,310.00 + [(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 Least	Less Than	PHASE 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 least	Not over	Withholding Formula
40,930.00	125,000.00	552.00 + [(BASE - 8,900.00) * 0.09)] - (206.00 * allowances)
125,000.00 & over		11,001.00 + [(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 Least	Less 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 Least	Less 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 least	Not over	Withholding Formula
38,655.00	250,000.00	1,104.00 + [(BASE - 17,800.00) * 0.09)] - (206.00 * allowances)
250,000.00 & over		22,002.00 + [(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
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