Oregon (OR) – 2018

Oregon

State Income TaxOregonFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate9.00%
Statewide Transit Tax – EE Deduction, Eff 7/1/180.1% of taxable wages
Unemployment InsuranceOregonFederal
Maximum 2018 Taxable Earnings (Increased from $38,400 in 2017)$39,300
Employee 2018 DeductionNone
Employer 2018 Tax Rates (Includes 0.09% special payroll tax offset )0.9 – 5.4%
Standard 2018 New Employer Rate2.40%
Voluntary Contribution PermittedNo
Workers’ 2018 Benefit Fund Assessment Rates:Combined employer & employee rate is 2.8 cents per hour (1.4 cents per hour employer rate & 1.4 cents per hour employee rate)

Federal (FED) – 2018

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
FICA (MEDICARE)Federal
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2017)1.45%
Maximum Taxable EarningsNo Limit
FICA (SOCIAL SECURITY)Federal
Employee / Employer Tax Rate (Unchanged from 2017)6.20%
Maximum Taxable Earnings (Increased from $127,200 in 2017)$128,400
FUTA (EMPLOYER-PAID)Federal
Normal Net Tax0.60%
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2017)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,750 in 2017)$6,900
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,400 in 2017)$3,450
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Decreased from 39.6% in 2017)37%
Flat Rate Withholding Method (Decreased from 25% in 2017)22%

Oregon State Resources

Need a Tax Form?

You can download some of the most common tax related forms here.