Business/employer resources and information

Current Tax and Contribution Rates

Contact: Contributions and Recovery division | Phone: 503-947-1488 | Fax: 503-947-1700
875 Union St. NE | Salem, OR 97311 | Available 9:00 a.m. - 4:00 p.m. Monday through Friday
Email: oed.contributions.and.recovery.division@employ.oregon.gov | TTY: 7-1-1 | Internet Relay: Sprint Relay

2026 Rate Information Announcement Schedule

2026 Individual UI Tax rate and Paid Leave Contribution rate information was mailed to employers on Nov. 14, 2025 and posted to Frances Online employer accounts on Nov. 15, 2025.
Look for 2026 rate information in the Employer News email bulletin, sent Nov. 19. To subscribe to the monthly Employer News, email: communications@employ.oregon.gov to be added to the subscriber list.

2026 Tax and Contribution Rates

The tax rates for Tax Schedule 3 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:	0.135% (0.00135) for 1st quarter
	0.135% (0.00135) for 2nd quarter
	0.135% (0.00135) for 3rd quarter
	0.135% (0.00135) for 4th quarter

The UI taxable wage base for 2026 is $56,700 per employee.

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2026 Paid Leave Contribution Rate

The 2026 Paid Leave contribution rate is 1% of subject wages up to $184,500 (2026 Social Security taxable maximum wage) per employee.

2025 Tax Rates

The tax rates for Tax Schedule 3 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:	0.139% (0.00139) for 1st quarter
	0.135% (0.00135) for 2nd quarter
	0.135% (0.00135) for 3rd quarter
	0.135% (0.00135) for 4th quarter

The taxable wage base for 2025 is $54,300 per employee.

Filing Due Dates

Employer’s Filing Due Dates & Miscellaneous Contact Information UI Pub 139