Oregon Payroll Withholding
Effective January 1, 2021

Annual wages up to $50,000
Single with less than 3 allowances
BASE = wages - federal tax withheld (not to excede $7,050.00) - standard deduction ($2,350.00[S])

At leastNot overWithholding Formula
0.003,650.00213.00 + [BASE x 0.0475] - (213.00 * allowances)
3,650.009,200.00386.00 + [(BASE - 3,650.00) * 0.0675] - (213.00 * allowances)
9,200.0050,000.00761.00 + [(BASE - 9,200.00) * 0.0875] - (213.00 * allowances)

Annual wages up to $50,000
Married, or single with 3 or more allowances
BASE = wages - federal tax withheld (not to excede $7,050.00) - standard deduction ($4,700.00[M])

At leastNot overWithholding Formula
0.007,300.00213.00 + [BASE x 0.0475] - (213.00 * allowances)
7,300.0018,400.00560.00 + [(BASE - 7,300.00) * 0.0675] - (213.00 * allowances)
18,400.0050,000.001,309.00 + [(BASE - 18,400.00) * 0.0875] - (213.00 * 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 ($2,350[S])

At leastNot overWithholding Formula
40,600.00125,000.00548.00 + [(BASE - 9,200.00) * 0.0875)] - (213.00 * allowances)
125,000.00& Over10,681.00 + [(BASE - 125,000.00) x 0.099] - (213.00 * 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 ($4,700[M])

At leastNot overWithholding Formula
38,450.00250,000.001,096.00 + [(BASE - 18,400.00) * 0.0875)] - (213.00 * allowances)
250,000.00& Over21,361.00 + [(BASE - 250,000.00) x 0.099] - (213.00 * allowances)
 
[M] PHASE OUT[S] PHASE OUT
At LeastLess Than[M] PHASE OUT
$50,000.00250,000.007,050.00
$250,000.00260,000.005,650.00
$260,000.00270,000.004,200.00
$270,000.00280,000.002,800.00
$280,000.00290,000.001,400.00
$290,000.00and more0.00
At LeastLess Than[S] PHASE OUT
$50,000.00125,000.007,050.00
$125,000.00130,000.005,650.00
$130,000.00135,000.004,200.00
$135,000.00140,000.002,800.00
$140,000.00145,000.001,400.00
$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