Local payroll and employment requirements that differ from or exceed Oregon state law
Last updated: January 2025
Portland Metro minimum wage applies in TriMet district.
Oregon Sick Time Law applies statewide.
Employer-paid payroll tax on wages paid to employees for work performed in the TriMet district. Covers Multnomah, Washington, and parts of Clackamas counties.
TriMet district covers most of Multnomah County, most of Washington County, and portions of Clackamas County. Check boundaries for specific addresses.
Employers file TriMet tax quarterly with Oregon Department of Revenue using combined payroll tax return (Form OQ).
TriMet tax is paid entirely by employers. It is not withheld from employee wages.
Most employers are subject. Some government entities and nonprofits may have exemptions.
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.