Skip to the main content of the page

Payroll Taxes

​​​​​​​​​2023​ Tax Rates 

The tax rates for Tax Schedule II are as follows:​​

​Taxable minimum rate:​​​​
   0.7%
​Taxable maximum rate:
​   5.4%
​Taxable base tax rate:​   2.1% (new employer rate)
​Special payroll tax offset:
​​​   0.12% (0.0012) 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 2023 is $50,900

Filing Due Dates

​​​​​​​​​

2024​ Tax Rates 

The tax rates for Tax Schedule II are as follows:​​

​Taxable minimum rate:​​​​
   0.9% (0.009)
​Taxable maximum rate:
​   5.4% (0.054)
​Taxable base tax rate:​   2.4% (new employer rate)
​Special payroll tax offset:
​​​   0.09% or 0.0009 for all quarters​
 
The taxable wage base for 2024 is $52,800

Filing Due Dates

​​​Contributions Unit

Need Help?

icon.jpg
Our team is here to
 help you!

Phone: (503) 947-1488


Address:

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

Hours of Operation: 

8:00 A.M.-5:00 P.M.
​​
TTY: 7-1-1
​Internet Relay: Sprint Relay Online

​​​