2021Tax Rates
The tax rates for Tax Schedule IV are as follows:
Taxable minimum rate:
|
1.2%
|
|---|
Taxable maximum rate:
|
5.4% |
|---|
| Taxable base tax rate: |
2.6% (new employer rate) |
|---|
| Special payroll tax offset: |
0.12% (0.0012) for 1st quarter |
|---|
| |
0.09% (0.0009) for 2nd quarter |
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| |
0.09% (0.0009) for 3rd quarter |
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| |
0.09% (0.0009) for 4th quarter |
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The taxable wage base for 2021 is $43,800
Filing Due Dates
A table showing the breakdown of changes in employers' UI tax rates from 2020 to 2021 for the approximately 145,000 employers in Oregon that pay UI taxes:
Change in UI Tax rate from 2020 to 2021 | Percent of UI taxpaying employers |
|---|
No change
| 3.6% (5,300) |
|---|
| |
|---|
Increase of up to 1%
| 66.3% (96,400) |
|---|
| Increase of 1.1 – 2% | 10.1% (14,600) |
|---|
| Increase of 2.1 – 3% | 7.4% (10,700) |
|---|
| Increase of more than 3% | 1.6% (2,300) |
|---|
| | |
|---|
| Decrease of up to 1% | 9.9% (14,400) |
|---|
| Decrease of more than 1% | 1.1% (1,500)
|
|---|