2026 OR pay stub rules
Oregon Pay Stub Generator
Oregon taxes wages at graduated rates from 4.75% to 9.9% for 2026. Create a Oregon pay stub with federal, FICA and state withholding calculated for you, preview it live, and download the PDF. From $14.99 per stub, no account needed.
Create a Oregon pay stubWhat is withheld on a Oregon pay stub
Every pay stub shows gross pay, each deduction, and net pay for the period and the year to date. These are the employee taxes that apply in Oregon for 2026.
- Federal income tax
- Withheld from the employee’s Form W-4 using the IRS Publication 15-T method. Same in every state.Source
- Social Security
- 6.2% of wages up to the 2026 wage base of $184,500.Source
- Medicare
- 1.45% of all wages, plus 0.9% Additional Medicare Tax on wages above $200,000 in the year.Source
- Oregon income tax
- Oregon taxes wages at graduated rates from 4.75% to 9.9% for 2026.Source
- Disability and paid leave
- Paid Leave Oregon: 1% of wages up to $184,500 in 2026; employee pays 60% (0.6%), employers with 25+ employees pay 40%, smaller employers pay nothing (the employee share is still withheld).Source
- Local income taxes
- Portland area: Metro Supportive Housing Services tax (1% of taxable income above $125,000 single or $200,000 joint) and Multnomah County Preschool for All tax (1.5% above the same thresholds, plus 1.5% more above $250,000 single or $400,000 joint). Employers must withhold for employees working in the district who earn $200,000 or more. TriMet and Lane Transit district taxes are paid by the employer. The 0.1% statewide transit tax is a state tax, not local.Source
- Other employee withholding
- Statewide Transit Tax: 0.1% of wages withheld from employees, no wage cap (a proposed increase was referred to voters as Measure 120 and failed on May 19, 2026). Workers' Benefit Fund assessment: 1.8 cents per hour worked in 2026, part of which employers may deduct from wages.
Example: a $2,000 biweekly paycheck in Oregon
Calculated by the same engine that builds every Swift Paystubs order: 2026 rules, single filer, standard W-4, no pre-tax deductions or local taxes, first paycheck of the year. Your figures depend on your own details.
| Gross pay | $2,000.00 |
| Federal income tax | -$156.15 |
| Social Security | -$124.00 |
| Medicare | -$29.00 |
| Oregon income tax | -$117.20 |
| OR PFML (0.60%) | -$12.00 |
| OR Transit Tax (0.10%) | -$2.00 |
| Net pay | $1,559.64 |
Oregon wage rules that shape a pay stub
- Minimum wage
- $15.55 an hour as of October 6, 2026. Standard rate since July 1, 2026 (was $15.05). Portland metro area $16.80 (was $16.30); nonurban counties $14.55 (was $14.05). Adjusted every July 1.Source
- Pay frequency
- At least monthly; no more than 35 days between paydays.Source
- Pay stub law
- Employers must give an itemized statement each payday showing the pay date, dates of work covered, employee and employer names, employer business registry number and contact details, rates and basis of pay, gross and net wages, each deduction and its purpose, overtime hours and rates for non-exempt employees, and piece rate details where applicable. Electronic statements are allowed only if the employee expressly agrees and can print or store the statement when it is received.Source
- Employer unemployment tax
- Paid by the employer on the first $54,300 of each employee’s wages (2025 wage base). It is an employer cost and does not reduce the employee’s net pay.
Creating a Oregon pay stub with Swift Paystubs
- Choose Oregon as the work state. The state withholding line follows from it.
- Enter the pay rate, hours or salary, pay frequency and W-4 filing status.
- Check the live preview: gross pay, every deduction, net pay and year-to-date totals.
- Pay at checkout and download the PDF. Larger orders cost less per stub.
Oregon pay stub questions
Does Oregon withhold state income tax from paychecks?
Oregon taxes wages at graduated rates from 4.75% to 9.9% for 2026. The amount depends on the employee’s pay, pay frequency and state withholding certificate, and appears as its own line on the pay stub.
Do employers in Oregon have to provide pay stubs?
Employers must give an itemized statement each payday showing the pay date, dates of work covered, employee and employer names, employer business registry number and contact details, rates and basis of pay, gross and net wages, each deduction and its purpose, overtime hours and rates for non-exempt employees, and piece rate details where applicable. Electronic statements are allowed only if the employee expressly agrees and can print or store the statement when it is received.
What is the minimum wage in Oregon?
The general minimum wage in Oregon is $15.55 an hour as of October 6, 2026. Standard rate since July 1, 2026 (was $15.05). Portland metro area $16.80 (was $16.30); nonurban counties $14.55 (was $14.05). Adjusted every July 1.
How often must employees be paid in Oregon?
At least monthly; no more than 35 days between paydays.
Can I use a Oregon pay stub as proof of income?
Landlords and lenders usually ask for your two or three most recent pay stubs. A pay stub must reflect wages that were actually paid; lenders often check pay stubs against bank deposits, tax returns or the employer.
Create your Oregon pay stub
From $14.99 per stub. Live preview before you pay, PDF download after checkout.
Create a Pay StubRelated
Facts checked October 6, 2026 against the linked sources. Rules change; check the source before relying on a figure. Swift Paystubs creates documents from the details you enter and does not give tax or legal advice.