Oregon (OR) – 2022


Minimum WageOregonFederal
Minimum Wage$12.75*$7.25
Minimum Cash Wage (Tipped Employee)$12.75*
Maximum Tip CreditNone
State Income TaxOregonFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate8.00%
Statewide Transit Tax – Employee 2022 Deduction0.1% of taxable wages
Unemployment InsuranceOregonFederal
Maximum 2022 Taxable Earnings (Increased from $43,800 in 2021)$47,700
Employee 2022 DeductionNone
Employer 2022 Tax Rates (Includes special payroll tax offset: 0.9% for all quarters)0.9 – 5.4%
Standard 2022 New Employer Rate2.40%
Voluntary Contribution PermittedNo
Workers’ 2022 Benefit Fund Assessment Rates2.2 cents per hour worked (Employer – 1.1 cents per hour, Employee – 1.1 cents per hour)

Federal (FED) – 2022

Minimum WageFederal
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)2.35%
Maximum Taxable EarningsNo Limit
Maximum Taxable Earnings (Increased from $142,800 in 2021)$147,000
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2021)$1,000
Pension PlansFederal
Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,000 in 2019)$6,500
Contribution Limit – 401(k) & 403(b) plans (Increased from $19,500 in 2021)$20,500

Oregon State Resources

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