Local payroll and employment requirements that differ from or exceed Oregon state law
Last updated: January 2025
Portland Metro minimum wage applies in Multnomah County.
Oregon Sick Time Law applies. Portland employers with 6+ employees must provide paid sick time.
Tax on Multnomah County residents: 1.5% on taxable income $125K-$250K (single) or $200K-$400K (joint); 3.0% on income above those thresholds.
Tax on business profits over $5 million attributable to Multnomah County. Apportioned based on property, payroll, and sales.
Metro-wide tax also applies to Multnomah County residents with income over $125K (single) or $200K (joint).
County business income tax on net income for businesses operating in Multnomah County.
Preschool For All tax is filed by individuals, not withheld by employers. Due with Oregon state return.
High earners in Multnomah County may owe both PFA (up to 3%) and Metro SHS (1%) taxes, totaling up to 4% on top of state tax.
Only businesses with $5M+ in gross receipts are subject to PFA business tax.
These local rules apply in addition to Oregon state law. Employers must comply with whichever law provides greater protection to employees. Always verify current requirements with official sources.