Oregon Payroll Withholding
Effective July 1, 2018

  • Withheld amount must be rounded to the nearest dollar.
  • Annual wages up to $50,000
    Single with less than 3 allowances
    BASE = wages - federal tax withheld (not to exceed $6,650) - standard deduction ($2,215[S])

    At leastNot overWithholding Formula
    0.003,450.00201.00 + [BASE x 0.05] - (201.00 * allowances)
    3,450.008,700.00373.50 + [(BASE - 3,450) * 0.07] - (201.00 * allowances)
    8,700.0050,000.00741.00 + [(BASE - 8,700) * 0.09] - (201.00 * allowances)

    Annual wages up to $50,000
    Married, or single with 3 or more allowances
    BASE = wages - federal tax withheld (not to exceed $6,650) - standard deduction ($4,435[M])

    At leastNot overWithholding Formula
    0.006,900.00201.00 + [BASE * 0.05] - (201.00 x allowances)
    6,900.0017,400.00546.00 + [(BASE - 6,900) * 0.07] - (201.00 * allowances)
    17,400.0050,000.001,281.00 + [(BASE - 17,400) * 0.09] - (201.00 * allowances)

    Annual wages over $50,000
    Single with less than 3 allowances
    BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($2,215[S])

    At LeastLess ThanPHASE OUT
    $50,000$125,000$6,650.00
    $125,000$130,000$5,300.00
    $130,000$135,000$4,000.00
    $135,000$140,000$2,650.00
    $140,000$145,00$1,300.00
    $145,000 and more$0.00
     
    At leastNot overWithholding Formula
    41,135.00125,000.00540.00 + [(BASE - 8,700) * 0.09)] - (201.00 * allowances)
    125,000.00 & over11,007.00 + [(BASE - 125,000) x 0.099] - (201.00 * allowances)

    Annual wages over $50,000
    Married, or single with 3 or more allowances
    BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($4,435[M])

    [M] PHASE OUT[S] PHASE OUT
    At LeastLess Than[M] PHASE OUT
    $50,000$250,000$6,650
    $250,000$260,000$5,300
    $260,000$270,000$4,000
    $270,000$280,000$2,650
    $280,000$290,000$1,300
    $290,000 and more$0.00
    At LeastLess Than[S] PHASE OUT
    $50,000$125,000$6,650
    $125,000$130,000$5,300
    $130,000$135,000$4,000
    $135,000$140,000$2,650
    $140,000$145,000$1,300
    $145,000 and more$0.00
     
    At leastNot overWithholding Formula
    38,915.00250,000.001,080.00 + [(BASE - 17,400) * 0.09)] - (201.00 * allowances)
    250,000.00 & over22,014.00 + [(BASE - 250,000) x 0.099] - (201.00 * allowances)

    Worker's Benefit Fund: 2.80 cents per hour or partial hour worked. Employers must pay at least half of the amount (1.40 cents per hour)

    Transit Tax: 0.10% of gross wages


    Note(s):

    • All amounts are annual unless otherwise noted