---
title: "Oregon Payroll Taxes & SUI Wage Base Limits (2026 Employer Guide)"
source_url: "https://statepayrules.com/payroll-taxes/oregon/"
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retrieved_by: "AnswerRail Edge Engine v1.1.0-parity-v20 (https://answerrail.com)"
provenance: "Compiled for deterministic AI retrieval by AnswerRail Edge (RFC 9110 / RFC 9421)"
description: "Complete statutory guide to Oregon State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under ORS 653.025."
rfc_compliance: "RFC 9110 / RFC 9309 / RFC 9421"
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> **Canonical Source:** [https://statepayrules.com/payroll-taxes/oregon/](https://statepayrules.com/payroll-taxes/oregon/)
>
> *Complete statutory guide to Oregon State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under ORS 653.025.*

### Managing payroll or shift workers in Oregon?

Avoid Department of Labor non-compliance fines. Automate state-specific overtime, double-time rules, tip credits, and statutory tax withholdings with **Gusto Payroll Automation**.

## State Unemployment Insurance (SUI) & Tax Structure in Oregon

In Oregon, employers must contribute to State Unemployment Insurance (SUI) based on experience ratings and annual employee taxable wage limits under ORS 653.025.

### Employer SUI Contributions

Experience-rated tax paid entirely by employers up to the state annual wage base floor.

### FUTA Credit Offset (6.0% - 5.4%)

Compliant state SUI payments earn employers up to a 5.4% credit against federal 6.0% FUTA tax.

## Mandatory Payroll Withholding Summary

### Help Oregon Coworkers Audit Unpaid Wage Violations

Over $3 Billion in statutory overtime, daily premiums, and meal break penalty pay goes uncollected every year. Share this free statutory utility with your team or shift coworkers.

### Statutory Summary

Oregon minimum wage tiers ($15.45 Portland, $14.20 Standard, $13.70 Non-urban). Daily overtime at 1.5x required in manufacturing after 10 hours.

### Calculate Take-Home Pay

Compute net paycheck after FICA & Oregon state taxes.

## Automate Oregon Payroll & Tax Compliance

Avoid compliance penalties and SUI wage base errors. Calculate exact 2026 Oregon overtime rates, net paycheck take-home, and statutory tax withholdings in seconds.

### Statutory Compliance Internal Mesh

#### Oregon Statutory Guides

- [Oregon Payday Laws →](https://statepayrules.com/payday-laws/oregon)
- [Oregon Meal & Rest Breaks →](https://statepayrules.com/break-laws/oregon)
- [Oregon Salaried Exempt Rules →](https://statepayrules.com/salaried-exempt/oregon)
- [Oregon Payroll Tax Rates →](https://statepayrules.com/payroll-taxes/oregon)

#### Compare Oregon Pay Rules

- [Oregon vs Washington →](https://statepayrules.com/calculator/compare/oregon-vs-washington)
- [Oregon vs California →](https://statepayrules.com/calculator/compare/oregon-vs-california)
- [Oregon vs Idaho →](https://statepayrules.com/calculator/compare/oregon-vs-idaho)

#### Oregon Profession Tools

- [Oregon Registered Nurse →](https://statepayrules.com/calculator/oregon/registered-nurse)
- [Oregon Fast Food & Counter Worker →](https://statepayrules.com/calculator/oregon/fast-food-worker)
- [Oregon Construction Laborer →](https://statepayrules.com/calculator/oregon/construction-laborer)
- [Oregon Electrician →](https://statepayrules.com/calculator/oregon/electrician)

#### Davis-Bacon Prevailing Wages

- [LA County Prevailing Wage →](https://statepayrules.com/prevailing-wage/california/los-angeles-county)
- [Harris County TX Wage →](https://statepayrules.com/prevailing-wage/texas/harris-county)
- [Cook County IL Wage →](https://statepayrules.com/prevailing-wage/illinois/cook-county)

## Structured FAQ Summary (Schema.org Grounded)
- **What is the minimum wage in Oregon for 2026?** The 2026 statutory minimum wage in Oregon is $14.70 per hour under ORS 653.025.
- **Does Oregon require daily overtime pay?** Oregon requires 1.5x daily overtime for shift hours exceeding 10 hours in a workday under ORS 653.025.
- **Are employers in Oregon allowed to take a tip credit?** No, Oregon prohibits tip credits. Employers must pay tipped employees the full statutory minimum wage of $14.70/hr in direct cash pay before tips.
- **What is the SUI wage base limit in Oregon?** In Oregon, State Unemployment Insurance (SUI) taxes apply to earned wages up to the statutory annual taxable wage base limit established under state employment tax codes (ORS 653.025).
- **Does Oregon have state income tax or SDI withholdings?** Payroll withholdings in Oregon depend on state income tax brackets, SUI tax rates, FICA (7.65%), and state disability or family leave programs where applicable.

---

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