What Goes on a Oregon Pay Stub
Oregon pay stubs carry more lines than most. The federal section is familiar: federal income tax from the W-4, Social Security at 6.2 percent up to the $184,500 wage base, and Medicare at 1.45 percent. Then Oregon adds its own layers.
State income tax follows graduated rates from 4.75 to 9.9 percent, among the highest top rates in the country. Below it sit two program lines: the statewide transit tax at 0.1 percent of wages and the Oregon Paid Leave contribution. A Portland barista and a Salem analyst both see those lines, and together they make Oregon stubs some of the longest in the nation before benefit deductions and net pay even appear.
Oregon Withholding Rules: Forms and Allowances
Oregon uses Form OR-W-4, the Employee's Withholding Statement and Exemption Certificate, to calculate state withholding. It is separate from the federal W-4 and uses Oregon's own allowance system, including a personal exemption credit that phases out at higher incomes.
The 2026 income tax rates run from 4.75 to 9.9 percent across four brackets. The statewide transit tax holds at 0.1 percent after the proposed increase to 0.2 percent failed at the ballot, so employers continue withholding at the original rate. Oregon Paid Leave adds a 1 percent contribution on wages up to the Social Security cap: employees pay 60 percent of it at employers with 25 or more workers, and the full 1 percent at smaller employers.
Payday and Final Paycheck Rules in Oregon
Oregon requires employers to pay workers at least once every 35 days, which effectively means biweekly or semimonthly schedules for nearly everyone. Paydays must be regular and workers must be told the schedule.
Final paycheck rules are some of the strictest anywhere. A discharged worker must be paid by the end of the next business day. Someone who quits with at least 48 hours notice is owed their check on the last day; with less notice, it is due within 5 days or by the next regular payday, whichever comes first. Miss the deadline and penalty wages can accrue daily.
Are Itemized Pay Stubs Required in Oregon?
Yes. Oregon requires an itemized statement with each payday showing gross pay, deductions, and net pay. Workers can also opt out of paperless stubs: if the employer goes electronic, the employee can demand paper stubs instead, which keeps a physical record for loan applications and disputes.
Example: A $68,000 Pay Stub in Portland, Oregon
Take a single filer in Portland earning $68,000 a year, paid biweekly. Oregon stubs carry extra lines most states never show:
| Item | Annual Amount |
| Gross Pay | $68,000.00 |
| Federal Income Tax (approx) | ~$6,332.00 |
| Social Security (6.2%) | $4,216.00 |
| Medicare (1.45%) | $986.00 |
| Oregon income tax (4.75%-9.9%, approx) | $4,640.00 |
| Oregon statewide transit tax (0.1%) | $68.00 |
| Oregon paid family leave (employee share) | $408.00 |
| Net Annual Pay | ~$51,350.00 |
That leaves about $1,975.00 of net pay per biweekly check. The transit tax stays at 0.1 percent after voters rejected the proposed increase, and the paid leave line depends on employer size, so smaller-company workers may see the full 1 percent instead.
Frequently Asked Questions
What is Oregon Form OR-W-4?
It is Oregon's Employee's Withholding Statement and Exemption Certificate, used to set state income tax withholding. It is separate from the federal W-4.
What is the Oregon statewide transit tax rate for 2026?
One-tenth of 1 percent (0.1 percent) of wages in 2026. A proposed increase to 0.2 percent was referred to voters and did not pass, so withholding stays at 0.1 percent.
How does Oregon Paid Leave withholding work?
Oregon Paid Leave is funded by a 1 percent contribution on wages. Employees at employers with 25 or more workers pay 60 percent of it; at smaller employers, employees pay the full 1 percent.
How often must Oregon employers pay workers?
At least once every 35 days, which in practice means biweekly or semimonthly schedules for nearly all employers.
When is my final paycheck due in Oregon?
By the end of the next business day if you are discharged. If you quit with at least 48 hours notice, it is due on your last day; otherwise within 5 days or by the next payday, whichever comes first.
Are pay stubs required in Oregon?
Yes. Employers must provide an itemized statement each payday, and workers can opt out of paperless stubs to keep receiving paper ones.
Related Tools
Build your stub with the free Pay Stub Generator and verify it against the Oregon Paycheck Calculator. Compare the Beaver State with a Washington pay stub or a Nevada pay stub to see the no-tax difference.
Sources: Oregon Department of Revenue, Oregon Bureau of Labor and Industries. Figures reviewed for 2026. This generator provides an estimate for planning purposes and is not tax advice.