Washington vs Oregon Payroll Comparison
Compare payroll compliance requirements between Washington and Oregon. See key differences in wages, taxes, leave policies, and employer obligations.
Compare State Payroll Requirements
Select 2 states to compare their payroll compliance requirements side-by-side.
| Requirement | Washington | Oregon |
|---|---|---|
| Minimum Wage | ⚠️$17.13/hour (2026); Seattle $21.30 | ⚠️Varies: Portland Metro $15.95, Standard $14.70, Rural $13.70 (2024) |
| Tipped Minimum | ✓$17.13 (no tip credit) | ✓Same as regular minimum wage (no tip credit) |
| Overtime Threshold | 40 hours/week | ⚠️40 hours/week; some daily OT for ag/manufacturing |
| Final Pay (Termination) | End of next regular pay period | ⚠️Immediately (within 24 hours if requested) |
| Final Pay (Resignation) | End of next regular pay period | Within 5 business days (or next payday if sooner) |
| PTO Payout Required? | ✓No (unless policy requires) | ⚠️Yes, if employer policy promises it |
| Pay Frequency Mandate | At least monthly | At least monthly; 35 days max between pay periods |
| State Income Tax | ✓None | ⚠️Yes (4.75% - 9.9% progressive) |
| Unemployment Insurance | Yes | Yes |
| State Disability Insurance | ✓No (separate from PFML) | ✓No (but PFMLI provides some coverage) |
| Paid Family Leave | ⚠️Yes (WA PFML) | ⚠️Yes - PFMLI (2023) |
| Paid Sick Leave | ⚠️Yes (1 hour per 40 hours) | ⚠️Yes - 40 hours/year required |
| Workers' Comp Required | ⚠️Yes (all employees) | ⚠️Yes (all employers) |
Key Differences: Washington vs Oregon
WAWashington
- Minimum Wage:$17.13/hour (2026); Seattle $21.30
- Tipped Minimum:$17.13 (no tip credit)
- Overtime Threshold:40 hours/week
- Final Pay (Termination):End of next regular pay period
- Final Pay (Resignation):End of next regular pay period
- PTO Payout Required?:No (unless policy requires)
OROregon
- Minimum Wage:Varies: Portland Metro $15.95, Standard $14.70, Rural $13.70 (2024)
- Tipped Minimum:Same as regular minimum wage (no tip credit)
- Overtime Threshold:40 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
Understanding Washington and Oregon Payroll Differences
State Income Tax: Washington has no state income tax, while Oregon has state income tax (Yes (4.75% - 9.9% progressive)). This significantly impacts both employer withholding responsibilities and employee take-home pay.
Minimum Wage: Washington minimum wage is $17.13/hour (2026); Seattle $21.30, compared to Oregon at Varies: Portland Metro $15.95, Standard $14.70, Rural $13.70 (2024). Employers must pay at least the higher of federal, state, or local minimum wage requirements.
Paid Sick Leave: Washington: Yes (1 hour per 40 hours). Oregon: Yes - 40 hours/year required. States with mandatory paid sick leave require employers to track accruals and provide specific leave entitlements.
For complete compliance requirements, review the full state guides for Washington and Oregon.