Oregon Payroll · Graduated 4.75%-9.9% + Federal Tax Subtraction · IRS Publication 15-T
Oregon Paycheck Calculator 2025
Estimate your Oregon take-home pay for hourly or salaried work. Oregon withholds a graduated income tax on a base that subtracts your own federal income tax first, then adds the 0.1% statewide transit tax and, in the Portland area, the Metro and Multnomah County local income taxes. Uses 2025 IRS Publication 15-T rates.
Pay Details
Used for the federal Publication 15-T withholding tables. Your Oregon OR-W-4 status is set separately below.
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher federal Step 2 withholding schedule.
Pre-Tax Deductions (Optional)
Traditional elective deferral. Lowers federal, Oregon state, transit, and local income taxes.
Cafeteria-plan medical premiums. Lowers federal, FICA, and Oregon wages.
Federal W-4 Adjustments (Optional)
Annual federal dependent credit total (e.g. $2,000 per child under 17)
Federal Step 4c additional withholding per paycheck
Oregon Withholding (Form OR-W-4)
The OR-W-4 status sets your Oregon standard deduction ($2,835 single / $5,670 married) and rate schedule. With no OR-W-4 on file, Oregon requires a flat 8% (House Bill 2119).
Number of Oregon allowances from your OR-W-4. Each is worth a $256 exemption credit (2025). The federal W-4 does not set Oregon allowances. Ignored at the 8% flat status.
Optional additional Oregon amount requested on Form OR-W-4.
Local Income Taxes (Optional)
The 0.1% statewide transit tax applies to every Oregon worker. In the Portland Metro district the Supportive Housing Services (SHS) tax adds 1% over $125,000 ($200,000 joint); in Multnomah County the Preschool for All (PFA) tax adds 1.5%, then 3%, over the thresholds. These bite only above $125,000.
Oregon tax is graduated (4.75% to 9.9%) applied after subtracting your own federal income tax withheld (up to $8,500, phased out for high earners) and the standard deduction, then reduced by a $256-per-allowance credit. Oregon has no employee-paid unemployment tax and no reciprocity with any state.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Oregon payroll picture, including the computer formula, the federal tax subtraction and its phase-out, the statewide transit tax, the Portland-area local income taxes, Paid Leave Oregon, and employer unemployment? Read the Oregon Payroll Taxes guide.
Oregon Payroll Taxes Guide →Short Answer
This Oregon paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), Oregon income tax withheld on the graduated computer formula, the 0.1% statewide transit tax, and any Portland-area local income tax. Oregon's formula is distinctive: it subtracts your own federal income tax (up to $8,500 for 2025, phased out for high earners) and the standard deduction before applying the rate, then subtracts a $256 credit per allowance. For a single filer earning $65,000 per year paid biweekly, claiming one Oregon allowance and working outside the Portland local-tax districts, gross pay is $2,500.00 per period, the Oregon state line is about $167.53, the transit tax is $2.50, and net take-home is approximately $1,911.26. A worker in Multnomah County pays extra only once wages pass $125,000. Oregon has no employee unemployment contribution and no reciprocity with any state, including Washington.
Key Takeaways
- Oregon withholds a graduated state income tax from 4.75% up to a 9.9% top rate using the Department of Revenue computer formula. The rate is applied to a base wage, not to gross pay.
- Oregon subtracts your own federal income tax from the base before applying the state rate, up to $8,500 for 2025. The subtraction phases out from $8,500 to zero between $125,000 and $145,000 of wages for single filers, so more federal withholding lowers your Oregon tax and the effective rate stays well under 9.9%.
- After the rate, Oregon subtracts a $256 exemption credit per allowance (2025) claimed on Form OR-W-4. The standard deduction is $2,835 for single filers and $5,670 for married filers.
- No OR-W-4 on file means a flat 8% of wages (House Bill 2119), which over-withholds heavily. The federal W-4 does not set Oregon allowances, so you must file the Oregon-specific OR-W-4.
- Every Oregon paycheck also carries the 0.1% statewide transit tax (rising to 0.2% in 2026) on wages, with no cap.
- In the Portland area, Metro SHS (1%) and Multnomah County PFA (1.5%, then 3%) local income taxes apply above $125,000 ($200,000 joint), some of the highest local income taxes in the nation.
- Oregon has no employee-paid unemployment tax and no reciprocity with any state. It does have Paid Leave Oregon, an employee contribution outside the income tax formula.
2025 Oregon Paycheck Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000. |
| Oregon Income Tax | 4.75% / 6.75% / 8.75% / 9.9% | No cap | Graduated. Applied to a base equal to wages minus the federal tax subtraction minus the standard deduction. |
| Statewide Transit Tax | 0.1% (2025) | Gross wages, no cap | Every Oregon employee. Rises to 0.2% for 2026. |
| Metro SHS Tax | 1% | Over $125,000 / $200,000 joint | Portland Metro district residents and workers. Marginal over the threshold. |
| Multnomah County PFA | 1.5%, then 3% | Over $125,000; +1.5% over $250,000 | Multnomah County residents and workers. Stacks on Metro SHS. |
| OR Unemployment (employee) | None | — | Oregon UI is employer-funded ($56,700 base, 2026). No employee UI line. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Which Wages Oregon Taxes
Oregon's withholding formula starts from annual wages, and Oregon wages exclude pre-tax deductions, so a 401(k) deferral and a Section 125 medical premium both reduce the Oregon base. Unlike the local wage taxes in some states, Oregon's statewide transit tax and its Portland-area local income taxes all start from taxable wages, so a pre-tax deferral lowers every Oregon line:
- Federal taxable wages = gross − Section 125 medical − 401(k) elective deferral.
- Oregon wages = the same wages. The graduated formula, the transit tax, and the Portland local taxes all use this base.
- FICA wages (Social Security, Medicare) = gross − Section 125 medical. The 401(k) deferral does not reduce FICA.
Oregon's treatment of some cafeteria-plan premiums can differ from the federal rules; this calculator uses the federal taxable-wage base for the Oregon line, which matches the common case. Confirm your exact Oregon wage base with your employer if you have unusual pre-tax benefits.
Social Security Tax
Social Security is 6.2% of annualized FICA wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all FICA wages. The calculator adds the 0.9% Additional Medicare Tax on annualized FICA wages above $200,000, matching the employer withholding rule in IRS Topic 560: withholding starts once wages exceed $200,000 in a calendar year regardless of filing status. Final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS).
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Subtract annualized Section 125 medical premiums and 401(k) elective deferrals to get federal taxable wages.
- Add Step 4a other income; subtract Step 4b additional deductions.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount.
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - then divide the tentative annual withholding by pay periods.
- Subtract Step 3 dependent credits divided by pay periods, then add Step 4c extra withholding.
Oregon State Income Tax (Computer Formula)
Oregon follows the computer formula in the Department of Revenue publication 150-206-436, Oregon Withholding Tax Formulas. The employer annualizes wages and computes a base wage before applying the graduated schedule:
BASE = wages − federal income tax withheld (capped & phased out) − standard deduction
annual OR tax = graduated schedule(BASE) − ($256 × allowances)
per period = annual OR tax ÷ pay periods
The federal income tax subtraction is what sets Oregon apart. Oregon lets employees subtract their own federal income tax withheld, up to $8,500 for 2025, before the state rate is applied, so a worker with more federal withholding has a smaller Oregon base. That subtraction phases out for high earners: for single filers it drops from $8,500 to $6,800, $5,100, $3,400, $1,700, and finally $0 across wages from $125,000 to $145,000; for married filers the same steps run from $250,000 to $290,000. The standard deduction is $2,835 for single filers with fewer than three allowances and $5,670 for married filers or single filers claiming three or more allowances. The graduated schedule then applies 4.75%, 6.75%, and 8.75% brackets on the base, with a 9.9% top rate above $125,000 of base (single) or $250,000 (married), and a $256-per-allowance exemption credit is subtracted last. If single wages exceed $100,000 (or married wages exceed $200,000), the formula sets allowances to zero.
Statewide Transit Tax
Separate from the income tax, Oregon imposes a statewide transit tax of one-tenth of one percent (0.1%) on the wages of every Oregon employee, with no wage cap. The employer withholds it and remits it with the other payroll taxes. The rate rises to 0.2% for wages paid on or after January 1, 2026. It is distinct from the TriMet and Lane transit district payroll taxes, which are employer-side taxes and do not appear on the employee's stub.
Portland-Area Local Income Taxes
Two personal income taxes reach Portland-area wages above high thresholds. The Metro Supportive Housing Services (SHS) tax is 1% on taxable income over $125,000 for a single filer or $200,000 for joint filers, for people who live or work in the Metro district, which covers the urban parts of Clackamas, Multnomah, and Washington counties. The Multnomah County Preschool for All (PFA) tax is 1.5% over the same thresholds and an additional 1.5% (3% total) over $250,000 single or $400,000 joint, for people who live or work in Multnomah County. Both are marginal, so they apply only to the wages above the threshold, and a Multnomah County worker owes both. Employers automatically withhold these once an employee's wages exceed $200,000 a year; below that, withholding happens only by employee request, but the tax is still owed on the return. The calculator estimates the annual liability at the $125,000 and $250,000 thresholds and spreads it across pay periods.
No Oregon Employee Unemployment Tax
Oregon collects no employee unemployment contribution; unemployment insurance is funded by employers on the first $56,700 of each worker's wages for 2026. Oregon does have Paid Leave Oregon, an employee-paid contribution that funds paid family and medical leave and runs on its own schedule outside the income tax withholding formula, so it is not modeled on this state-tax line. Oregon has no traditional state disability insurance deduction and no reciprocity with any other state.
Oregon Withholding Formula (150-206-436, 2025)
Oregon Department of Revenue, Oregon Withholding Tax Formulas. The base wage is annual wages minus the capped federal tax subtraction minus the standard deduction; the graduated schedule below is then applied and a $256-per-allowance credit is subtracted.
| Formula input | Amount (2025) |
|---|---|
| Standard deduction — single, fewer than 3 allowances | $2,835 |
| Standard deduction — married, or single with 3+ allowances | $5,670 |
| Federal tax subtraction cap | $8,500 (phases to $0 for high earners) |
| Exemption credit per allowance | $256 |
| Single phase-out of federal subtraction | $8,500 to $0 across $125,000–$145,000 |
| Married phase-out of federal subtraction | $8,500 to $0 across $250,000–$290,000 |
| Allowances forced to zero | Single wages over $100,000; married over $200,000 |
Graduated Rate Schedule on the Base Wage
| Rate | Single schedule (base) | Married schedule (base) |
|---|---|---|
| 4.75% | First bracket of base | First bracket of base |
| 6.75% | Middle bracket | Middle bracket |
| 8.75% | Up to $125,000 of base | Up to $250,000 of base |
| 9.9% | Base over $125,000 | Base over $250,000 |
The published formula bakes these brackets into constant-plus-marginal equations. For example, a single base wage over $11,100 (and wages of $50,000 or more) is taxed as $661 plus 8.75% of the base over $11,100, less $256 per allowance, matching the Department of Revenue worked example to the cent.
Real-World Paycheck Scenarios
Scenario 1: Salaried Single Filer, No Local Tax
Riley earns $65,000 per year in Bend, paid biweekly, files single on the federal W-4 and claims one Oregon allowance on Form OR-W-4, with no dependents and no pre-tax contributions. Bend is outside the Portland local-tax districts, so only the statewide transit tax applies. The biweekly gross is $65,000 ÷ 26 = $2,500.00.
Oregon detail: Riley's $65,000 of wages is reduced by the annual federal income tax withheld of $5,913.96 (under the $8,500 cap, so it comes out in full) and the $2,835 single standard deduction, leaving a base wage of $56,251.04. The single schedule gives $661 + ($56,251.04 − $11,100) × 8.75% = $4,611.72 a year, less the $256 credit for one allowance, or $4,355.72 a year, about $167.53 per period. Claiming zero allowances instead of one would remove the $256 credit and raise the Oregon line to $177.37 per period, about $256 a year more.
Scenario 2: Married Filer, Two Allowances
Jordan and Sam file jointly; Jordan earns $95,000 per year in Salem, paid biweekly, files married filing jointly on the federal W-4 and claims married status with two allowances on Form OR-W-4. Salem is outside the Portland districts. The biweekly gross is $95,000 ÷ 26 = $3,653.85.
Jordan's Oregon base is $95,000 minus the $7,322.90 of annual federal income tax withheld and the $5,670 married standard deduction, leaving $82,007.10, taxed on the married schedule and reduced by two $256 allowance credits, for about $232.47 per period. Because Oregon subtracts the federal tax and the married deduction first, the effective Oregon rate stays under 6% of gross even at $95,000. See the W-4 withholding guide for how the federal figure that feeds the Oregon subtraction is set.
Practitioner Insight
The Oregon feature that surprises clients most is the federal tax subtraction. Oregon is one of a small group of states that let you subtract your own federal income tax before figuring the state tax, and it produces the same counter-intuitive result we see in Alabama: raising your federal withholding lowers your Oregon tax. It also means the Oregon line on the stub is never a clean percentage of gross, because the base has the federal tax and the standard deduction stripped out first. For higher earners we watch the phase-out closely, because between $125,000 and $145,000 of wages a single filer loses the subtraction in $1,700 steps and the Oregon tax climbs faster than the raise that pushed them there.
The second recurring item is the missing OR-W-4. Since 2020 the federal W-4 no longer carries allowances, and Oregon built a separate OR-W-4 for exactly that reason. New hires who fill out the federal form and skip the Oregon one get withheld at a flat 8% of gross under House Bill 2119, which for most people is far more than the formula would take. It looks like a big Oregon tax, but it is really an unfiled-form penalty that a two-minute OR-W-4 fixes.
Third is the Portland stack. A Multnomah County employee over $125,000 is paying state income tax, the statewide transit tax, the Metro SHS 1%, and the Multnomah PFA 1.5% climbing to 3% over $250,000, all on wages. We spend real time making sure clients who moved out of the county, or who work remotely from a non-Metro address, get those local lines switched off, because employers do not always source the residence and work location correctly.
When This Calculator Gives a Less Accurate Estimate
- Federal withholding differs from the estimate: Because Oregon subtracts your actual federal income tax, any difference between the calculator's federal figure and your real federal withholding also shifts the Oregon line. A large Step 4c extra federal amount, for example, lowers the Oregon tax more than shown here, up to the $8,500 subtraction cap.
- No OR-W-4 on file: If you have not filed Form OR-W-4, Oregon requires a flat 8% of wages, which is usually much higher than the formula. Select the "8% flat" status to match a no-OR-W-4 paycheck.
- Local-tax residence and work sourcing: The Metro SHS and Multnomah PFA taxes depend on whether you live or work in those districts. The calculator applies them by the location you select and estimates the liability at the true thresholds; your employer may instead withhold at the flat $200,000 auto-threshold, so the per-check amount can differ.
- Paid Leave Oregon: Oregon's paid-leave contribution is a real employee deduction but runs outside the income tax formula, so it is not shown on the state-tax line here. Expect a small additional Paid Leave line on your actual stub.
- Section 125 cafeteria plans: Oregon's treatment of some pre-tax benefits can differ from the federal rules. The calculator uses the federal taxable-wage base for the Oregon line, which matches the common case but may not match every plan.
- Year-to-date tracking and variable hours: The calculator annualizes a single consistent pay period. Social Security stops mid-year at the wage base, overtime and seasonal hours vary, and bonuses use supplemental withholding at a flat 8% for Oregon.
Frequently Asked Questions
How is Oregon state income tax withheld for 2025?
Oregon withholds state income tax using the computer formula in the Oregon Department of Revenue publication 150-206-436, Oregon Withholding Tax Formulas. The employer annualizes wages, then subtracts the employee's own annual federal income tax withheld (capped at $8,500 for 2025 and phased out for high earners) and the standard deduction ($2,835 single, $5,670 married), giving a base wage. A graduated schedule from 4.75% up to 9.9% applies to the base, and a per-allowance exemption credit of $256 is subtracted after. The annual tax is then divided across pay periods. Source: Oregon Department of Revenue, Oregon Withholding Tax Formulas 150-206-436.
Does Oregon really subtract my federal income tax before calculating state tax?
Yes. Oregon lets employees subtract their own federal income tax withheld from the wage base before the state rate is applied, up to $8,500 per year for 2025. The subtraction phases out for high earners, from $8,500 down to zero between $125,000 and $145,000 of wages for single filers and between $250,000 and $290,000 for married filers. Because the federal tax comes out of the base first, more federal withholding lowers your Oregon tax, and the effective Oregon rate on a normal paycheck is well below the 9.9% top rate. Source: Oregon Department of Revenue withholding formula, base wage definition.
What happens if I do not file an Oregon Form OR-W-4?
Under Oregon House Bill 2119 (2019), if you do not give your employer an Oregon Form OR-W-4 or an exemption certificate, the employer must withhold Oregon income tax at a flat 8% of your wages. For most workers 8% of gross is far more than the formula would withhold, so a missing OR-W-4 over-withholds heavily. The federal Form W-4 does not set your Oregon allowances, because since 2020 the federal form no longer uses allowances, so filing the Oregon-specific OR-W-4 is what fixes it. Source: Oregon Department of Revenue, Oregon Withholding Tax Formulas, Legislative changes.
What is the Oregon statewide transit tax?
The Oregon statewide transit tax is a payroll tax of one-tenth of one percent (0.1%) withheld from the wages of every Oregon employee and Oregon-source nonresident wages, on top of the state income tax. It funds public transportation improvements and has no wage cap. The rate is 0.1% for 2025 and rises to 0.2% beginning January 1, 2026. It is separate from the TriMet and Lane transit district payroll taxes, which employers pay. Source: Oregon Department of Revenue, Statewide Transit Tax.
Which Portland-area local income taxes apply to my paycheck?
Two Portland-area personal income taxes can be withheld from wages above their thresholds. The Metro Supportive Housing Services (SHS) tax is 1% on taxable income over $125,000 for a single filer or $200,000 for joint filers, for people who live or work in the Metro district (parts of Clackamas, Multnomah, and Washington counties). The Multnomah County Preschool for All (PFA) tax is 1.5% over the same thresholds, plus an additional 1.5% (3% total) over $250,000 single or $400,000 joint, for people who live or work in Multnomah County. Employers automatically withhold for employees earning over $200,000; below that, withholding is by employee request. Source: Metro and Multnomah County via the City of Portland Revenue Division.
Does a 401(k) contribution reduce Oregon state tax?
Yes. A traditional 401(k) or 403(b) elective deferral is excluded from Oregon wages, so it lowers the Oregon income tax, the statewide transit tax, and the Portland-area local income taxes, all of which start from taxable wages. There is an Oregon-specific wrinkle: because Oregon subtracts your federal income tax, and a 401(k) also lowers your federal withholding, part of the state saving can be offset for workers whose federal withholding is below the $8,500 subtraction cap. Above the cap the full marginal saving flows through. A 401(k) does not reduce Social Security and Medicare, and a Roth 401(k) is post-tax and reduces none of these. Source: Oregon Department of Revenue withholding formula.
Do Oregon employees pay state unemployment or disability tax?
Oregon unemployment insurance is funded by employer contributions, on the first $56,700 of each worker's wages for 2026, so there is no employee unemployment line. Oregon does, however, have Paid Leave Oregon, an employee-paid contribution that funds paid family and medical leave; that runs on its own schedule and is not part of the income tax withholding formula. Oregon has no traditional state disability insurance deduction. Source: Oregon Employment Department.
Does Oregon have income tax reciprocity with other states?
No. Oregon has no reciprocity agreements with any other state, including neighboring Washington. An Oregon resident is taxed by Oregon on all wages regardless of where the work is performed, and a nonresident who works in Oregon has Oregon tax withheld on the Oregon-source wages and files an Oregon nonresident return, claiming a credit on their home-state return. Source: Oregon Department of Revenue.
Why does my actual Oregon paycheck differ from this estimate?
This calculator estimates standard federal withholding, FICA, Oregon state withholding using the Department of Revenue computer formula (including the federal income tax subtraction and the allowance credit), the statewide transit tax, and the optional Portland-area local income taxes. Actual paychecks also reflect Paid Leave Oregon contributions, post-tax deductions such as Roth contributions and garnishments, year-to-date cumulative Social Security tracking, your exact residence and work location for the local taxes, the difference between the employer $200,000 auto-withholding threshold and your true liability threshold, employer-specific payroll adjustments, mid-year OR-W-4 changes, and any additional Oregon withholding you requested. The calculator assumes consistent pay each period and does not track cumulative wages across the year.
What To Do Next
Start by confirming three Oregon-specific lines on your most recent pay stub. First, check the state line: it should reflect the graduated schedule applied after the federal income tax subtraction and the standard deduction, not a flat percentage of gross. Second, confirm a Form OR-W-4 is on file, so you are not being withheld at the flat 8% default. Third, if you live or work in the Portland Metro district or Multnomah County and earn over $125,000, check for the Metro SHS and Multnomah PFA lines.
If the OR-W-4 is missing or the allowances are wrong, the fix is a new Form OR-W-4 submitted to your employer. If a Portland local tax is being withheld but you no longer live or work in that district, ask payroll to stop it and keep records so you can reconcile on your return.
For the full Oregon employer picture, including the computer formula, the federal tax subtraction phase-out, the statewide transit tax, the Portland-area local income taxes, Paid Leave Oregon, and the state unemployment wage base, read the Oregon Payroll Taxes guide. To understand how withholding connects to your year-end liability, see How Payroll Taxes Work and W-4 Withholding Explained. To decode every line on the stub itself, use How to Read a Pay Stub. If you also have self-employment income, the 1099 Tax Calculator estimates the federal side including self-employment tax.
Sources & Editorial Disclosure
- Oregon Department of Revenue, Oregon Withholding Tax Formulas 150-206-436 (2025) (computer formula; base wage = wages − federal tax withheld − standard deduction; $2,835 / $5,670 standard deductions; $8,500 federal subtraction cap and phase-out; $256 allowance credit; graduated schedule to 9.9%; 8% default under HB 2119; worked example reproduced to the cent)
- Oregon Department of Revenue, Oregon Withholding Tax Formulas 150-206-436 (2026) ($2,910 / $5,820 standard deductions; $8,750 federal subtraction cap; $263 allowance credit for 2026)
- Oregon Department of Revenue, Statewide Transit Tax (0.1% for 2025; rises to 0.2% on January 1, 2026; withheld from all Oregon employee wages)
- Metro Supportive Housing Services (SHS) Personal Income Tax (1% over $125,000 single / $200,000 joint; employer withholding auto at $200,000)
- Multnomah County Preschool for All (PFA) Personal Income Tax (1.5% over $125,000 / $200,000; additional 1.5% over $250,000 / $400,000)
- Oregon Employment Department, UI Tax Rate (employer-funded unemployment; $56,700 taxable wage base for 2026; no employee UI contribution)
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Topic 560, Additional Medicare Tax
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the State of Oregon. For informational purposes only.