Oregon Paystub Generator

Reading an Oregon pay stub, line by line

Oregon has no sales tax, so the paycheck carries the load: one of the steepest state income taxes in the country, plus three small program lines most states don't have. Here is what each line means in 2026:

OR State Income Tax ("OR SIT", "Oregon Withholding"). Four brackets — 4.75% to $4,550, 6.75% to $11,400, 8.75% to $125,000, and 9.9% above (single, 2026) — so nearly every full-time worker pays 8.75% at the margin. The standard deduction is just $2,910 and there is no exemption deduction, only a $260 credit per exemption. Two things soften it: Oregon lets you subtract up to $8,750 of the federal income tax you paid (phasing out above $125,000), and it starts from federal taxable income. Withholding uses Form OR-W-4 with a $263 allowance value; if you never file one, Oregon law makes your employer withhold a flat 8%. Bonuses paid separately can be withheld at 8% too.

Paid Leave Oregon (labels vary: "OR PFML", "Paid Leave OR", "ORPL"). The 2026 contribution is 1% of wages up to $184,500, with employees paying 60% — 0.6% (maximum $1,107 a year) and employers with 25 or more workers the other 40%. Smaller employers skip their share but still withhold yours. It funds up to 12 weeks of paid family, medical, or safe leave.

Statewide transit tax ("OR STT", "ORSTT W/H"). 0.1% of wages, no cap — $60 a year at $60,000 — withheld from every Oregon resident and every nonresident working in Oregon since 2018. It funds public transit. (TriMet and Lane Transit payroll taxes are separate and employer-only.)

Workers' Benefit Fund ("WBF", "WC assessment"). A charge per hour worked, not per dollar: 1.8¢ an hour in 2026, of which the worker pays at most 0.9¢ — about $19 a year for a full-time job. Oregon and Washington are the only West Coast states that let employers pass part of a workers' comp assessment to employees.

What you will NOT see (for most workers): a city or county wage tax — none exists — though two Portland-area taxes hit high earners through payroll: Metro Supportive Housing Services (1% of taxable income over $128,000 single) and Multnomah County Preschool for All (1.5% over $125,000, 3% over $250,000, scheduled to rise in 2027). Withholding is mandatory only above $200,000 of wages. Also absent: unemployment insurance (employer-only; $56,700 wage base), state disability insurance (none), and the Portland Arts Tax ($50, filed separately, never withheld).

Plus the federal lines on every US stub: federal income tax, Social Security (6.2% up to $184,500 in 2026), and Medicare (1.45%, plus 0.9% on wages over $200,000).

Oregon paycheck facts — 2026

What you actually take home in Oregon (2026 estimates)

Estimated for a single filer taking the standard deduction, including federal income tax, Social Security, Medicare, Oregon income tax (2026 brackets after the $2,910 deduction, the federal tax subtraction, and the $260 exemption credit), Paid Leave Oregon, the transit tax, and the worker share of the Workers' Benefit Fund:

Where the money goes at $60,000: Oregon income tax about $3,977 (6.6% of gross) — the highest state income tax on this site at this salary — plus Paid Leave $360, transit tax $60, and WBF about $19. Federal income tax and FICA take the other 16%. Without the $5,020 federal tax subtraction, the state bill would be about $440 higher.

Portland-area high earners: at $150,000, a Multnomah County resident adds about $375 of Preschool for All tax and $220 of Metro SHS on top of the state tax; both are withheld automatically above $200,000 of wages and by opt-in below.

Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA, Oregon 2026 rate chart S (Publication OR-ESTIMATE, 150-101-026) after the $2,910 standard deduction, the federal tax subtraction (capped at $8,750) and the $260 exemption credit; Paid Leave Oregon 0.6% to $184,500 (Oregon Employment Department); statewide transit tax 0.1% (DOR); WBF 0.9¢ × 2,080 hours (DCBS 2026 rate notice). Estimates only — your withholding uses the OR-W-4 formula and depends on your allowances, credits, and pre-tax benefits.

What Oregon jobs pay (BLS, May 2025)

Oregon's median hourly wage across all occupations is $27.40 — 12% above the national median of $24.51. With no tip credit, Oregon waiters post a $23.27 median including tips, and registered nurses ($62.02) earn more here than anywhere else on this site except California ($67.44) — Oregon's own neighbour to the south — and Hawaii ($65.54).

Oregon's workforce in numbers

• 4.3 million residents, civilian labor force of 2.2 million, unemployment 5.2% (Census 2025 estimate; BLS, July 2026 preliminary)
• 329,262 self-employed (nonemployer) businesses (Census, 2023) — about one for every 13 residents; the self-employed can opt in to Paid Leave Oregon
• 1.7 million people on employer payrolls at 122,451 establishments, earning $110 billion a year (Census County Business Patterns, 2023)
• Mean annual wage: $72,460 (BLS OEWS, May 2025)

Oregon pay rules — the answers people actually need

Final paycheck: the deadline depends on how you left. Under ORS 652.140, if you are fired or laid off, wages are due by the end of the next business day. If you quit with at least 48 hours' notice (weekends and holidays excluded), your check is due on your last day. If you quit without notice, it is due within five business days or by the next regular payday, whichever comes first. Late final pay triggers penalty wages of eight hours a day at your regular rate, for up to 30 days (ORS 652.150).

Pay frequency: employers must set regular paydays no more than 35 days apart (ORS 652.120); more frequent paydays are fine.

Is a pay stub required? Yes — Oregon's itemized statement law (ORS 652.610) is one of the most detailed anywhere. Every payment of wages must come with a statement showing the pay date, the dates worked, your name, the employer's name, address, and phone, your rate of pay, gross wages, net wages, the amount and purpose of each deduction, and for hourly workers the regular and overtime hours and rates. Electronic stubs are allowed if you agree and can print them. Deductions need your written authorization unless required by law or a union contract, and withheld amounts must be remitted within seven days.

No OR-W-4 on file? Since 2019 the employer must withhold a flat 8% of wages — above most people's real rate. A federal W-4 dated 2020 or later does not work for Oregon withholding; file the state form.

Oregon's three minimum wages (July 1, 2026 – June 30, 2027)

Oregon sets its minimum wage by region under ORS 653.025, adjusted for inflation every July 1 by the Bureau of Labor and Industries — and tips can never be counted toward it. No city sets its own rate.

The metro rate is always $1.25 above standard and the nonurban rate $1.00 below. BOLI announces the July 1, 2027 rates by April 30, 2027. A full-time Portland minimum-wage job grosses $34,944 — $2,600 more than the same job in Salem.

Portland-area high-earner taxes: Metro SHS (1% over $128,000 single / $205,000 joint in 2026, indexed) and Multnomah County PFA (1.5% over $125,000 / $200,000; 3% over $250,000 / $400,000; scheduled to rise 0.8 points on January 1, 2027) are both administered by the City of Portland and withheld through payroll — mandatory above $200,000 of wages. Portland's $50 Arts Tax is never withheld.

How Oregon compares with its neighbors (take-home on $60,000, 2026 est.)

The Columbia River is worth about $3,200 a year to a $60,000 earner: Washington has no income tax and its program lines cost a third of Oregon's. That is why so many people live in Vancouver, WA and commute to Portland — but Oregon taxes nonresidents on Oregon-source wages, so the trick only works for those who also work in Washington. Even California costs about $1,840 less at this salary.

(The Idaho figure is a directional estimate pending that state's full data workup.)

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