Withholding Requirements:

• Register as employer by filing Form 150-211-055 or by clicking here
• Employee’s Withholding Allowance Certificate: Federal W-4
• Withholding Method = formula
• Supplemental Rate = Withhold at 9% or use daily or miscellaneous withholding table.

Local Taxes:

County Transit Taxes:
Lane County- employer rate 0.73 for 2018
Tri-Met - employer rate 0.7537 for 2018
see website for further information

State Unemployment Insurance (SUI):

Contribution rates determined under Schedule III for 2018
Wage base is $39,300 for 2018 and $38,400 for 2017
Rates range from 0.9% to 5.40% for 2018
New employers use 2.4% for 2018
Benefit ratio formula
Special Payroll Tax Offset 0.09% for all 4 quarters in 2018.

State Disability Insurance (SDI):

Register as employer by filing Form 150-211-055 (Combined Employer’s Registration);
Report quarterly wages and contributions by filing Form 132 (Employee Detail Report) and Form OQ (Quarterly Tax Report):

Department of Revenue
955 Center Street, Salem

OR 97310

503-378-4988

2018 Withholding rates
$0.014 per hour per employee (employer)
$0.014 per hour (employee)

State Labor Laws:

Minimum Wage - $10.25 on 7/1/17 and $10.25 on 7/1/18

Termination Pay - Fired - next business day. Quit - earlier of next regular payday or 5 days or at once if 48 hours’ notice given.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form SED 580 (Employer Reporting Program - Report Form) to:
Department of Justice 
Employer New Hire Reporting Program
4600 25th Ave NE Suite 180

Salem, OR 97301

Phone: 866-907-2857

Fax: 877-877-7415

To Report online click here

Remit Withholding for Child Support to:

Recovery Services Section
Adult and Family Services Division
Department of Human Resources
PO Box 14506, Salem

OR 97310

Phone: 503-378-2868

To report online click here

Reciprocal States:

none