Oregon Pay Stub Requirements & Payroll Taxes

Oregon sets three minimum wages by region, all rising every July 1 — $15.55 standard, $16.80 in the Portland metro area and $14.55 in nonurban counties from July 1, 2026 — with no tip credit. It requires paid rest breaks, meal periods, and paid sick time at employers with 10 or more employees, and Oregon stubs carry several state lines: income tax up to 9.9%, the statewide transit tax and the Paid Leave Oregon contribution.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Oregon?

Oregon employers must give employees an itemized statement with each payment of wages. It may be provided electronically only if the employee expressly agrees and can print or store it.

Required on every wage statement — ORS 652.610(1):

Date of payment
Dates of work covered by the payment
Employee's name
Employer's name and business registry number or business identification number
Employer's address and telephone number
Rate or rates of pay
Whether pay is hourly, shift, daily, weekly, salary, piece or commission
Gross wages
Net wages
Amount and purpose of each deduction
Allowances, if any, claimed as part of minimum wage
For non-exempt employees: regular and overtime rates, hours worked at each rate, and pay at each rate
For piece-rate employees: each piece rate, pieces completed at each rate, and pay at each rate

Penalty for non-compliance (ORS 652.615; ORS 652.150): The statute sets no separate fine for a missing or incomplete statement, but an employee harmed by an unlawful deduction can sue for actual damages or $200, whichever is greater, plus attorney fees (ORS 652.615), and wages paid late trigger penalty wages under ORS 652.150.

How often must employees be paid?

Employers must establish regular paydays, and paydays may not be more than 35 days apart. A new employee's first payday must fall within 35 days of the date they started work.

Source: ORS 652.120(1)

Oregon minimum wage

Oregon has three regional minimum wages, adjusted for inflation every July 1; the rates below apply from July 1, 2026 to June 30, 2027.

$15.55 per hour (standard) statewide, effective July 1, 2026Portland metro (inside the urban growth boundary in parts of Clackamas, Multnomah and Washington counties): $16.80. Nonurban counties (Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union, Wallowa, Wheeler): $14.55.

Oregon has no tip credit — tipped employees must be paid the full regional minimum wage before tips.

Source: ORS 653.025; Oregon Bureau of Labor and Industries

Overtime & double time

Oregon requires time and a half for hours over 40 in a workweek. Manufacturing employees also earn overtime for hours over 10 in a day.

Trigger	Pay rate
Daily overtime	Manufacturing establishments: 1.5× for hours over 10 in a day. No general daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek.
7th consecutive workday	No seventh-consecutive-day rule.

Source: ORS 652.020, 653.261

Meal & rest break requirements

Employees who work six hours or more must get an unpaid, uninterrupted meal period of at least 30 minutes, with limited exceptions.

Employees must get a paid rest break of at least 10 minutes for every four hours worked (or major part of four hours), taken near the middle of the work segment.

If a break is missed:A missed rest break must still be paid as time worked; repeated violations are enforced by BOLI.

Source: OAR 839-020-0050

Oregon state income tax

Oregon levies a progressive personal income tax with four brackets from 4.75% to 9.9%. The bracket thresholds are adjusted for inflation each year; the figures below are the Department of Revenue's 2026 rate chart.

2026 Oregon Tax Rate Chart (Single, Married Filing Separately)

Taxable income	Rate
$0 – $4,550	4.75%
$4,550 – $11,400	6.75%
$11,400 – $125,000	8.75%
Over $125,000	9.9%

For married filing jointly, head of household and qualifying surviving spouse, the thresholds double: 4.75% to $9,100, 6.75% to $22,800, 8.75% to $250,000 and 9.9% above that. Employers withhold using the Department of Revenue's 2026 withholding tables or formulas.

Source: Oregon Department of Revenue — 2026 Oregon Estimated Income Tax Instructions (Publication OR-ESTIMATE)

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Paid sick leave

Oregon's sick time law covers every employer. At employers with 10 or more employees in Oregon (6 or more if located in Portland) the time is paid; smaller employers must provide it unpaid.

Rule	Detail
Accrual rate	At least 1 hour of sick time for every 30 hours worked.
Minimum available per year	Up to 40 hours a year.
Accrual cap	Up to 40 unused hours carry over, and an employer may cap the total balance at 80 hours.
Eligibility & carryover	Accrual starts at hire; employees can use sick time from their 91st day of employment.

Paid out at termination?Not required at separation.

Source: ORS 653.601–653.661; Oregon Bureau of Labor and Industries

Vacation & paid time off (PTO)

Oregon does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.

Vacation pay the employer has promised under its policy can be claimed like other wages due.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only if the employer's policy or agreement provides for it.

Source: No Oregon vacation statute; terms set by employer policy or contract

Final paycheck rules

Oregon's final-pay deadlines depend on how the job ended, and they are among the shortest in the country.

Situation	Final wages due
Fired or laid off	By the end of the next business day (also applies to a mutual agreement to end employment)
Quits with 48+ hours' notice	On the last day of work (next business day if that falls on a weekend or holiday)
Quits without 48 hours' notice	Within five business days or on the next regular payday, whichever comes first

Late final pay:Penalty wages of eight times the employee's regular hourly rate for each day final wages go unpaid, up to 30 days. Liability may be limited to 100% of the unpaid wages if the employer pays within 12 days of written notice (with exceptions).

Source: ORS 652.140; ORS 652.150

Other Oregon payroll taxes employers should know

Oregon withholds more state payroll taxes from employees than most states. Alongside income tax, employees pay the statewide transit tax, their share of Paid Leave Oregon and half of the Workers' Benefit Fund assessment. Employers pay unemployment insurance, and workers in the TriMet and Lane Transit districts are also subject to employer-paid local transit taxes.

Tax	Rate	Notes
Statewide Transit Tax (employee)	0.1% of wages	Applies to wages of Oregon residents and to nonresidents' wages for work done in Oregon. No wage cap.
Paid Leave Oregon	1% of wages; employees pay 60% (0.6%) and employers with 25+ employees pay 40%	On wages up to $184,500 per employee in 2026.
Workers' Benefit Fund assessment	1.8 cents per hour worked in 2026	Employers pay half and deduct the other half from workers' pay.
Unemployment Insurance (employer-paid)	0.9%–5.4% under Tax Schedule 3 in 2026; 2.4% for new employers	2026 taxable wage base is $56,700 per employee.
TriMet / Lane Transit District tax (employer-paid)	0.8237% (TriMet) / 0.80% (Lane Transit) in 2026	Only for wages earned within those transit districts.

Source: Oregon Department of Revenue — 2026 Oregon Combined Payroll Tax Report Instructions; Oregon Employment Department

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Common questions about Oregon pay stubs

What is Oregon's minimum wage from July 1, 2026?

$15.55 an hour standard, $16.80 in the Portland metro area and $14.55 in nonurban counties. Oregon has no tip credit, so tipped employees get the full rate before tips.

Do Oregon employers have to give breaks?

Yes. A paid 10-minute rest break for every four hours worked, and an unpaid 30-minute meal period for shifts of six hours or more.

What is the Paid Leave Oregon deduction?

Your share of the Paid Leave Oregon contribution: 60% of a 1% total, or 0.6% of wages. Employers with 25 or more employees pay the other 40%.

What is the statewide transit tax on my Oregon stub?

A 0.1% tax on wages that every employee in Oregon pays, withheld by the employer. It is separate from the TriMet and Lane Transit taxes, which employers pay themselves.

Guides that go with this page

Oregon's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Contractors don't get a pay stub — What replaces one, and the 15.3% a 1099 worker pays instead.
401(k) contributions on a pay stub — Reading the deduction, the employer match, and the 2026 limits.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.