Oregon Payroll Withholding
Effective January 1, 2020

Annual wages up to $50,000
Single with less than 3 allowances
BASE = wages - federal tax withheld (not to excede $6,950.00) - standard deduction ($2,315.00[S])

At leastNot overWithholding Formula
0.003,600.00210.00 + [BASE x 0.0475] - (210.00 * allowances)
3,600.009,050.00381.00 + [(BASE - 3,600.00) * 0.0675] - (210.00 * allowances)
9,050.0050,000.00749.00 + [(BASE - 9,050.00) * 0.0875] - (210.00 * allowances)

Annual wages up to $50,000
Married, or single with 3 or more allowances
BASE = wages - federal tax withheld (not to excede $6,950.00) - standard deduction ($4,630.00[M])

At leastNot overWithholding Formula
0.007,200.00210.00 + [BASE x 0.0475] - (210.00 * allowances)
7,200.0018,100.00552.00 + [(BASE - 7,200.00) * 0.0675] - (210.00 * allowances)
18,100.0050,000.001,288.00 + [(BASE - 18,100.00) * 0.0875] - (210.00 * 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 ($2,315[S])

At leastNot overWithholding Formula
40,735.00125,000.00539.00 + [(BASE - 9,050.00) * 0.0875)] - (210.00 * allowances)
125,000.00& Over10,685.00 + [(BASE - 125,000.00) x 0.099] - (210.00 * 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 ($4,545[M])

At leastNot overWithholding Formula
38,420.00250,000.001,078.00 + [(BASE - 18,100.00) * 0.0875)] - (210.00 * allowances)
250,000.00& Over21,369.00 + [(BASE - 250,000.00) x 0.099] - (210.00 * allowances)
 
[M] PHASE OUT[S] PHASE OUT
At LeastLess Than[M] PHASE OUT
$50,000.00250,000.006,950.00
$250,000.00260,000.005,550.00
$260,000.00270,000.004,150.00
$270,000.00280,000.002,750.00
$280,000.00290,000.001,350.00
$290,000.00and more0.00
At LeastLess Than[S] PHASE OUT
$50,000.00125,000.006,950.00
$125,000.00130,000.005,550.00
$130,000.00135,000.004,150.00
$135,000.00140,000.002,750.00
$140,000.00145,000.001,350.00
$145,000.00and more0.00

Supplemental wages: 9.00%
Worker's Benefit Fund: 2.20 cents per hour or partial hour worked. Employers must pay at least half of the amount (1.10 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.
* Indicates changes made in the past 30 days