Local payroll and employment requirements that differ from or exceed Oregon state law
Last updated: January 2025
Portland Metro minimum wage (higher than standard Oregon rate). Applies to employers in Portland urban growth boundary.
Oregon Sick Time Law applies statewide. Employers with 10+ employees (6+ in Portland) must provide paid sick time.
Oregon Fair Work Week applies to retail, hospitality, and food service employers with 500+ employees worldwide.
Tax on taxable income over $125,000 (single) or $200,000 (joint) for residents of Clackamas, Multnomah, and Washington counties. Funds homeless services.
Flat $35 annual tax on Portland residents age 18+ with income over $1,000. Low-income exemption available.
Employer-paid payroll tax on wages for work in the TriMet district. Not withheld from employees.
Metro area businesses may be subject to additional local business license taxes.
Metro Supportive Housing Services tax is typically filed by individuals with their state return, not withheld by employers.
Portland Arts Tax is paid directly by residents to the City of Portland, not withheld by employers.
TriMet tax is an employer expense, not withheld from employees. Quarterly filing with Oregon Department of Revenue.
Oregon's paid family and medical leave program (1% total contribution split between employer and employee) began in 2023.
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.