Oregon (OR) – 2020


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 Rate8.00%
Statewide Transit Tax – Employee 2020 Deduction0.1% of taxable wages
Unemployment InsuranceOregonFederal
Maximum 2020 Taxable Earnings (Increased from $40,600 in 2019)$42,100
Employee 2020 DeductionNone
Employer 2020 Tax Rates (Includes special payroll tax offset: 0.09% eff 1Qtr20 )0.7 – 5.4%
Standard 2020 New Employer Rate2.10%
Voluntary Contribution PermittedNo
Workers’ Benefit Fund Assessment 2020 Rates2.2 cents per hour worked (Employer – 1.1 cents per hour, Employee – 1.1 cents per hour)

Federal (FED) – 2020

Minimum WageFederal
Maximum Tip Credit$5.12
Youth Minimum Wage$4.25
Minimum Wage$7.25
Minimum Cash Wage (Tipped Employee)$2.13
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Maximum Taxable Earnings (Increased from $132,900 in 2019)$137,700
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 2019)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $7,000 in 2019)$7,100
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,500 in 2019)$3,550
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2019)37%
Flat Rate Withholding Method (Unchanged from 2019)22%

Oregon State Resources

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