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Payroll Taxes

​​​​​​2022 Tax Rates 

The tax rates for Tax Schedule III are as follows:

 

​Taxable minimum rate:​​

0.9%​​​

​Taxable maximum rate:
​5.4%
​Taxable base tax rate: ​2.4% (new employer rate)
​Special payroll tax offset: ​0.09% (0.0009) for 1st quarter
​0.09% (0.0009) for 2nd quarter
​0.09% (0.0009) for 3rd quarter
​0.09% (0.0009) for 4th quarter
 The taxable wage base for 2022 is $47,700

Filing Due Dates




​Unemployment Insurance Tax

Oregon Employment Department
875 Union St. NE 
Salem, OR 97311

Hours of Operation

8:00 AM  - 5:00 PM

Contact

Phone: 503-947-1488, 
option #5 for Tax Support
​option #6 for Status

Fax: 503-947-1487
Email: OED_TAX_STATUS@employ.oregon.gov

TTY: 7-1-1
Internet Relay: Sprint Relay Online