Oregon Payroll Withholding
Effective January 1, 2015

  • 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 $6,450) - standard deduction ($2,145[S])

    0 - 3,350 WH = 194 + [BASE x 0.05] - (194 * allowances)
    3,350 - 8,400 WH = 362 + [(BASE - 3,350) * 0.07] - (194 * allowances)
    8,400 - 50,000 WH = 715 + [(BASE - 8,400) * 0.09] - (194 * allowances)

    Annual wages up to $50,000
    Married, or single with 3 or more allowances

    BASE = wages - federal tax withheld (not to exceed $6,450) - standard deduction ($4,295[M])

    0 - 6,700 WH = 194 + [BASE * 0.05] - (194 x allowances)
    6,700 - 16,800 WH = 529 + [(BASE - 6,700) * 0.07] - (194 * allowances)
    16,800 - 50,000 WH = 1,236 + [(BASE - 16,800) * 0.09] - (194 * allowances)


    Annual wages over $50,000
    Single with less than 3 allowances

    BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($2,145[S])

    [S] PHASE OUT =
    wages = $50,000 and < $125,000 = $6,450
    wages = $125,000 and < $130,000 = $5,150
    wages = $130,000 and < $135,000 = $3,850
    wages = $135,000 and < $140,000 = $2,550
    wages = $140,000 and < $145,000 = $1,250
    wages = $145,000 = $0

    41,405 - 125,000 WH = 521 + [(BASE - 8,400) * 0.09)] - (194 * allowances)
    125,000 & over WH = 11,015 + [(BASE - 125,000) x 0.099] - (194 * 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 ($4,295[M])

    [M] PHASE OUT =
    wages = $50,000 and < $250,000 = $6,450
    wages = $250,000 and < $260,000 = $5,150
    wages = $260,000 and < $270,000 = $3,850
    wages = $270,000 and < $280,000 = $2,550
    wages = $280,000 and < $290,000 = $1,250
    wages = $290,000 = $0

    [S] PHASE OUT =
    wages = $50,000 and < $125,000 = $6,450
    wages = $125,000 and < $130,000 = $5,150
    wages = $130,000 and < $135,000 = $3,850
    wages = $135,000 and < $140,000 = $2,550
    wages = $140,000 and < $145,000 = $1,250
    wages = $145,000 = $0

    39,255 - 250,000 WH = 1,042 + [(BASE - 16,800) * 0.09)] - (194 * allowances)
    250,000 & over WH = 22,030 + [(BASE - 250,000) x 0.099] - (194 * allowances)


    Annual wages up to $50,000
    Single with less than 3 allowances

    BASE = wages - federal tax withheld (not to exceed $6,450) - standard deduction ($2,145[S])

    0 - 3,350 WH = 194 + [BASE x 0.05] - (194 * allowances)
    3,350 - 8,400 WH = 362 + [(BASE - 3,350) * 0.07] - (194 * allowances)
    8,400 - 50,000 WH = 715 + [(BASE - 8,400) * 0.09] - (194 * allowances)

    Annual wages up to $50,000
    Married, or single with 3 or more allowances

    BASE = wages - federal tax withheld (not to exceed $6,450) - standard deduction ($4,295[M])

    0 - 6,700 WH = 194 + [BASE * 0.05] - (194 x allowances)
    6,700 - 16,800 WH = 529 + [(BASE - 6,700) * 0.07] - (194 * allowances)
    16,800 - 50,000 WH = 1,236 + [(BASE - 16,800) * 0.09] - (194 * allowances)


    Annual wages over $50,000
    Single with less than 3 allowances

    BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($2,145[S])

    [S] PHASE OUT =
    wages = $50,000 and < $125,000 = $6,450
    wages = $125,000 and < $130,000 = $5,150
    wages = $130,000 and < $135,000 = $3,850
    wages = $135,000 and < $140,000 = $2,550
    wages = $140,000 and < $145,000 = $1,250
    wages = $145,000 = $0

    41,405 - 125,000 WH = 521 + [(BASE - 8,400) * 0.09)] - (194 * allowances)
    125,000 & over WH = 11,015 + [(BASE - 125,000) x 0.099] - (194 * 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 ($4,295[M])

    [M] PHASE OUT =
    wages = $50,000 and < $250,000 = $6,450
    wages = $250,000 and < $260,000 = $5,150
    wages = $260,000 and < $270,000 = $3,850
    wages = $270,000 and < $280,000 = $2,550
    wages = $280,000 and < $290,000 = $1,250
    wages = $290,000 = $0

    [S] PHASE OUT =
    wages = $50,000 and < $125,000 = $6,450
    wages = $125,000 and < $130,000 = $5,150
    wages = $130,000 and < $135,000 = $3,850
    wages = $135,000 and < $140,000 = $2,550
    wages = $140,000 and < $145,000 = $1,250
    wages = $145,000 = $0

    39,255 - 250,000 WH = 1,042 + [(BASE - 16,800) * 0.09)] - (194 * allowances)
    250,000 & over WH = 22,030 + [(BASE - 250,000) x 0.099] - (194 * allowances)


    Worker's Benefit Fund: 3.30 cents per hour or partial hour worked. Employers must pay at least half of the amount (1.65 cents per hour)


    Note(s):

    • All amounts are annual unless otherwise noted