Oregon Payroll Withholding January 2025

Oregon Payroll Withholding
Effective January 1, 2025

Annual wages up to $50,000
Single with less than 3 allowances
BASE = wages - federal tax withheld (not to excede $8,500.00) - standard deduction $2,835.00[S])

At least	Not over	Withholding Formula
0.00	4,400.00	256.00 + [BASE x 0.0475] - (256.00 * allowances)
4,400.00	11,000.00	465.00 + [(BASE - 4,400.00) * 0.0675] - (256.00 * allowances)
11,000.00	50,000.00	917.00 + [(BASE - 11,000.00) * 0.0875] - (256.00 * allowances)

Annual wages up to $50,000
Married, or single with 3 or more allowances
BASE = wages - federal tax withheld (not to excede $8,500.00) - standard deduction ($5,670.00[M])

At least	Not over	Withholding Formula
0.00	8,800.00	256.00 + [BASE x 0.0475] - (256.00 * allowances)
8,800.00	22,200.00	674.00 + [(BASE - 8,800.00) * 0.0675] - (256.00 * allowances)
22,200.00	50,000.00	1,579.00 + [(BASE - 22,000.00) * 0.0875] - (256.00 * allowances)

Annual wages over $50,000
Single with less than 3 allowances
If single and wages are greater than $100,000 then allowances = 0
BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($2,745.00[S])

At least	Not over	Withholding Formula
38,665.00	125,000.00	661.00 + [(BASE - 11,000.00) * 0.0875)] - (256.00 * allowances)
125,000.00	& Over	10,627.00 + [(BASE - 125,000.00) x 0.099] - (256.00 * allowances)

Annual wages over $50,000
Married, or single with 3 or more allowances
If single and wages are greater than $100,000 then allowances = 0
If married and wages are greater than $200,000 then allowances = 0
BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($5,670.00[M])

At least	Not over	Withholding Formula
35,860.00	250,000.00	1,323.00 + [(BASE - 22,000.00) * 0.0875)] - (256.00 * allowances)
250,000.00	& Over	21,256.00 + [(BASE - 250,000.00) x 0.099] - (256.00 * allowances)

[M] PHASE OUT

[S] PHASE OUT

At Least	Less Than	[M] PHASE OUT
$50,000.00	250,000.00	8,500.00
$250,000.00	260,000.00	6,800.00
$260,000.00	270,000.00	5,100.00
$270,000.00	280,000.00	3,400.00
$280,000.00	290,000.00	1,700.00
$290,000.00	and more	0.00

At Least	Less Than	[S] PHASE OUT
$50,000.00	125,000.00	8,500.00
$125,000.00	130,000.00	6,800.00
$130,000.00	135,000.00	5,100.00
$135,000.00	140,000.00	3,400.00
$140,000.00	145,000.00	1,700.00
$145,000.00	and more	0.00

Supplemental wages: 8.00%
Worker's Benefit Fund: 2.00 cents per hour or partial hour worked. Employers must pay at least half of the amount (1.00 cents per hour)
Transit Tax: 0.01% 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

* Indicates changes made in the past 30 days