Oregon Payroll Withholding
Effective January 1, 2017

  • 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 $6,550) - standard deduction ($2,175[S])

    0 - 3,400 WH = 197 + [BASE x 0.05] - (197 * allowances)
    3,400 - 8,500 WH = 367 + [(BASE - 3,400) * 0.07] - (197 * allowances)
    8,500 - 50,000 WH = 724 + [(BASE - 8,500) * 0.09] - (197 * allowances)

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

    BASE = wages - federal tax withheld (not to exceed $6,550) - standard deduction ($4,350[M])

    0 - 6,800 WH = 197 + [BASE * 0.05] - (197 x allowances)
    6,800 - 17,000 WH = 537 + [(BASE - 6,800) * 0.07] - (197 * allowances)
    17,000 - 50,000 WH = 1,251 + [(BASE - 17,000) * 0.09] - (197 * allowances)


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

    BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($2,175[S])

    [S] PHASE OUT =
    wages = $50,000 and < $125,000 = $6,550
    wages = $125,000 and < $130,000 = $5,200
    wages = $130,000 and < $135,000 = $3,900
    wages = $135,000 and < $140,000 = $2,600
    wages = $140,000 and < $145,000 = $1,300
    wages = $145,000 = $0

    41,275 - 125,000 WH = 527 + [(BASE - 8,500) * 0.09)] - (197 * allowances)
    125,000 & over WH = 11,012 + [(BASE - 125,000) x 0.099] - (197 * 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 ($4,350[M])

    [M] PHASE OUT =
    wages = $50,000 and < $250,000 = $6,550
    wages = $250,000 and < $260,000 = $5,200
    wages = $260,000 and < $270,000 = $3,900
    wages = $270,000 and < $280,000 = $2,600
    wages = $280,000 and < $290,000 = $1,300
    wages = $290,000 = $0

    [S] PHASE OUT =
    wages = $50,000 and < $125,000 = $6,550
    wages = $125,000 and < $130,000 = $5,200
    wages = $130,000 and < $135,000 = $3,900
    wages = $135,000 and < $140,000 = $2,600
    wages = $140,000 and < $145,000 = $1,300
    wages = $145,000 = $0

    39,100 - 250,000 WH = 1,054 + [(BASE - 17,000) * 0.09)] - (197 * allowances)
    250,000 & over WH = 22,024 + [(BASE - 250,000) x 0.099] - (197 * 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
    * Indicates changes made in the past 30 days