Payroll Taxes

​​​​​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
​0.09% (0.0009) for 3rd quarter
​0.09% (0.0009) for 4th quarter
 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)​



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 #2
Fax: 503-947-1487
Email: OED_Taxinfo_User@oregon.gov

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