Oregon (OR) – 2019


Minimum WageOregonFederal
Minimum Wage$11.25*$7.25
Minimum Cash Wage (Tipped Employee)$11.25*$2.13
Maximum Tip CreditNone$5.12
State Income TaxOregonFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate9.00%
Statewide Transit Tax – Employee 2019 Deduction0.1% of wages
Unemployment InsuranceOregonFederal
Maximum 2019 Taxable Earnings (Increased from $39,300 in 2018)$40,600
Employee 2019 DeductionNone
Employer 2019 Tax Rates (Includes special payroll tax offset: 0.12% eff 1Qtr19, 0.09% eff 2Qtr19-4Qtr19 )0.9 – 5.4%
Standard 2019 New Employer Rate2.40%
Voluntary Contribution PermittedNo
Workers’ Benefit Fund Assessment 2019 Rates2.4 cents per hour worked combined rate (Employer – 1.2 cents per hour, Employee – 1.2 cents per hour)

Federal (FED) – 2019

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2018)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2018)6.20%
Maximum Taxable Earnings (Increased from $128,400 in 2018)$132,900
Normal Net TaxNormal Net Tax
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018)$7,000
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018)$3,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2018)37%
Flat Rate Withholding Method (Unchanged from 2018)22%

Oregon State Resources

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