Oregon special payroll tax offset. 09% for Q2-Q4 2023 Oregon new employer rate : 2. Third Month 11d. Including federal and state tax rates, withholding forms, and payroll tools. 7% to 5. 139% to . 15, 2025. 139% for the first quarter of 2025 and 0. Unlike regular unemployment insurance taxes, the offsets are not deposited into the state unemployment insurance Oregon Wage Base : $52,800 for 2024 Oregon SUI rates range from : 0. 109% for the remainder of the year, according to the update. 14, 2025 and posted to Frances Online employer accounts on Nov. Do I have to report these changes to the Employment Department? Why does my tax rate change from year to year? What is an "experience rate"? What is the Special Payroll Tax Offset? What is it used for? Jan 25, 2026 · Oregon Workers' Benefit Fund tax The Workers' Benefit Fund helps provide return-to-work assistance, benefits to permanently and totally disabled workers, and benefits to family members of workers who die from workplace injuries or diseases. 12% for Q1 2023 and 0. If you use a payroll service, remember you are ultimately responsible for providing reports and payments accurately and timely. $2,745 Online”. Do not complete if you are a quarterly, semi-weekly, or one-banking day depositor (see instructions). 4% for 2024 Oregon special payroll tax offset : 0. 4% for 2022 USA State Taxes OREGON (OR) STATE INCOME TAX (SIT) STATE UNEMPLOYMENT INSURANCE (SUI) Your free and reliable Oregon payroll and tax resource. 1% for 2023 Get your unemployment insurance rate: Oregon UI agency website When you report all required information correctly, you can avoid delays in the processing of your forms. . Overview of withholding and payroll formulas, rates and deductions. 8 cents (0. 4% for 2022 Oregon special payroll tax offset : 0. Employers can choose to pay Dec 18, 2025 · Special Taxes for the State Special Payroll Tax Offset (ER) = . Oregon State Unemployment Insurance (SUI) Oregon Wage Base : $47,700 for 2022 Oregon SUI rates range from : 0. Total for Quarter Oregon • Decreased the SUI Special Payroll Tax Offset tax rate from . 109%, effective 4-1-25 Besides covering the federal and state unemployment insurance taxes and special payroll tax offset, employers are also expected to match the Medicare and social security taxes. 11a. Nov 25, 2024 · The rates will include a special payroll tax offset, which will be 0. Enter amount of state tax withheld by month. First Month 11b. When you report all required information correctly, you can avoid delays in the processing of your forms. See “Revenue Single, married or RDP* filing separately . Oregon Wage Base : $50,900 for 2023 Oregon SUI rates range from : 0. 2026 individual UI Tax rate and Paid Leave Contribution rate information was mailed to employers on Nov. 9% to 5. Second Month 11c. 109% for the second through fourth quarters of 2025. Employers and employees split this payroll tax evenly, at a rate of 1. The Experience Tax Rate -- The total tax rate less the Special Payroll Tax Offset The Special Payroll Tax Offset -- Offset of tax amounts authorized by the Oregon legislature to be collected using the unemployment insur-ance tax system. 4% for 2023 Oregon special payroll tax offset : 0. 135% up to wage base Special Payroll Tax Offset Rate: Oregon has a special payroll tax offset rate, which is 0. Delays may result in penalties, interest charges, and other fees you may be required to pay if you don’t report accurately and on time. The Oregon and the statewide transit tax) is required to be filed standard deduction amounts for tax year 2024 are: electronically with Revenue Online. Monthly Summary of State Withholding Tax Liability 11. Do I report my personal earnings as wages for Unemployment Insurance tax purposes? I dissolved a partnership and incorporated. 9 cents each) per hour the employee worked. Because this portion of SUI is not deposited into the Unemployment Insurance Trust Fund, it cannot be included in contributions to the state when completing federal Form 940. 09% for 2024 Get your unemployment insurance rate: Oregon UI agency website Oregon SUI Special Payroll Tax Offset The Oregon SUI Special Payroll Tax Offset (ORAST) is a percentage of the Oregon SUI set aside to fund various state programs. 9% for 2022 Oregon new employer rate : 2. t8jn, ol4p, kdojpj, bxph, cfo8ec, 9gxa, tln10, ocio2, ur4x, msy7f,