Payroll Compliance Guide

Oregon Payroll Compliance Guide

Complete Reference for Multi-State Employers

Last updated: January 2025 • 60+ requirements covered

Key Facts at a Glance

RequirementOregon Rule
Minimum WageVaries: Portland Metro $15.95, Standard $14.70, Rural $13.70 (2024)
Tipped MinimumSame as regular minimum wage (no tip credit)
Overtime Threshold40 hours/week; some daily OT for ag/manufacturing
Final Pay (Termination)Immediately (within 24 hours if requested)
Final Pay (Resignation)Within 5 business days (or next payday if sooner)
PTO Payout Required?Yes, if employer policy promises it
Pay Frequency MandateAt least monthly; 35 days max between pay periods
State Income TaxYes (4.75% - 9.9% progressive)
Unemployment InsuranceYes
State Disability InsuranceNo (but PFMLI provides some coverage)
Paid Family LeaveYes - PFMLI (2023)
Paid Sick LeaveYes - 40 hours/year required
Workers' Comp RequiredYes (all employers)

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Local Jurisdiction Rules

Oregon has local taxes in Portland, Multnomah County, and the TriMet district that employers must withhold.

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Looking for a different view? Check out the Oregon Payroll Laws overview page with final paycheck, vacation payout, and wage & hour details.