Oregon Withholding Tax Tables

1 150-206-430 (Rev. 01-18) Oregon Withholding Tax TablesEffective February 1, 2018To: Oregon employersThe Oregon Withholding Tax Tables include: Things you need to know. The standard tax Tables for all payroll periods. Frequently asked more information, call:(503) 945-8100or(503) 945-8091955 Center Street NESalem OR 97301-2555 Withholding Tax Tables 2 150-206-430 (Rev. 01-18) Things you need to knowThe updated Oregon Withholding Tax Tables reflect the increased federal tax subtraction to $6,550 and changes to other indexed items. Employees may notice a small change in the amount of Oregon tax withheld. To adjust for too much or too little tax withheld, see Oregon Income Tax Withholding , 150-206-643. It s available on the internet at in the Combined payroll may be personally liable for Withholding taxesAs a corporation officer, member, or employee, you can be held personally responsible for unpaid Withholding taxes owed by the corporation.

2 That s because Oregon Revised Statutes (ORS) and authorize the department to transfer the liability for taxes from the corporation to the responsible officers, members, and employees when the corporation fails to in electronic funds transfer (EFT)?Payments for combined payroll taxes can be made electronically using the Department of Revenue s electronic funds transfer (EFT) program. You can set up your payments through a secure internet site or through your financial institution. For ACH credit payments, you need to file an authorization agreement with the Department of Revenue before you can receive the department s payment information. To submit your authorization agreement or to make an ACH debit payment, visit and look for the link to Revenue though many businesses are required to make their payments this way, employers may voluntarily participate in the EFT program.

3 Additional information and registration materials are available at: or you may call the EFT help/message line at (503) 947-2017 to receive a program Withholding method for supplemental wage paymentsEmployers may use a 9 percent flat rate to figure Withholding on supplemental wages that are paid at a different time than an employee s regular payday. Supplemental wages include bonuses, overtime pay, commissions, or any other form of payment received in addition to the employee s regular you have questions or need help? (503) 378-4988 or (800) @ us for ADA accommodations or assistance in other Tax Tables 3 150-206-430 (Rev. 01-18) Things you need to knowMust I round Withholding amounts to the nearest dollar?The income tax Withholding amounts in the wage bracket Tables have been rounded to whole dollar amounts.

4 When employers use the percentage method, the tax for the pay period may be rounded to the nearest are Withholding payments due?Due dates for paying Oregon Withholding tax are the same as due dates for depositing your federal tax your federal tax liability is: Oregon Withholding taxpayments are due:Payrolls paid in:Quarter 1 January, February, MarchQuarter 2 April, May, JuneQuarter 3 July, August, SeptemberQuarter 4 October, November, December Less than $2,500 for the quarter by the quarterly report due dateExample: If your Federal tax liability is $2,300 and your state income tax liability is $1,500, you deposit quarterly. $50,000 or less in the lookback period* by the 15th of the month following payrollExample: If your federal tax liability is $5,000 and your state income tax liability is $2,500, you deposit monthly.

5 More than $50,000 in the lookback period* Semiweekly deposit scheduleIf the day falls on a:Then pay taxes by:We d n e s d ay, T h u r s d ay, a n d/o r F r i d a ythe following Wed nesdaySaturday, Sunday, Monday and/or Tu e s d aythe following FridayExample: If your federal tax liability is $60,000 and your state income tax liability is $25,000, you deposit semi-weekly. $100,000 in a single pay period* within one banking dayExample: If your federal tax liability is $120,000 and your state income tax liability is $75,000, you deposit within one banking business Per federal rules, all new businesses should deposit monthly until a lookback period is available; this is the same for the State of Oregon . See Publication 15 Circular E, page 26.* The lookback period is the 12-month period that ended the preceding June 30.

6 The lookback period for agricultural employers is the calendar year prior to the calendar year just are Withholding reports due?Employers with household employees, or employers who file federal Form 943 for agricultural employment, may file annual returns. All other employers must file a quarterly tax long as you are registered as an employer, you must file an Oregon Combined Tax Report even if you have no payroll during the reporting Tax Tables 4 150-206-430 (Rev. 01-18) 0 10017001700000000000000100 20017001700000000000000200 30020301700000000000000300 40025801700000000000000400 500291302140000000000000500 600352032690000000000000600 70041271031140000000000000700 80047331736192000000000000800 90054392441247000000000000900 10006046324629120000000000001000 11006854405236193000000000001100 120076624959432610000000000001200 130084705765503317000000000001300 140092786571574024700000000001400 1500998673776347311400000000001500 16001079481846954382140000000001600 1700115102899076614528110000000001700 1800123110979682685235181000000001800 190013111810510388745942269000000001900 2000139126113110968268513518100000002000 2100147134121118104907760442710000000021 00 2200155142129126112998569533619200000022 00 2300163150137134120107937862452811000000 2300

7 2400171158145142128115101877154372040000 02400 2500179166153150136123109968063462913000 002500 2600187174161158145131117104897255382250 0002600 2700195182168166153139125112988164473114 00002700 2800202189176174161147133120106907356402 360002800 2900210197184182169155142128114998265493 2150002900 3000218205192190177163150136122108917458 41247003000 3100226213200198185171158144131117100836 7503316003100 3200234221208206193180166152139125109927 6594225903200 3300242229216214201188174160147133118101 856851341813300 3400250237224222209196182168155141127110 9477604327103400 3500258245232229216203190177163149136119 10386695236193500 3600266253240237224211198185171157144128 11295786145283600 3700273261248245232219206193179165152137 121104877054373700 3800280269256253240227214201187174160146 130113967963463800 3900287277264261248235222209195182168154 1391221058872553900 4000294284271269256243230217203190176162 1481311149781644000 4100301291279277264251238225212198184171 15714012310690734100 4200308298287285272259246233220206192179 16514913211599824150 4250311301291289276263250237224210196183 16915313712010386 For wages of $4,250 and more, see Oregon Withholding Tax payroll period ( Oregon )Amount of tax to be withheldNote: If more than 14 Withholding allowances are claimed, use the monthly of Withholding allowances At leastBut less thanTwo or lessThree or moreSingleMarriedSingle or married01201234567891011121314 Withholding Tax Tables 5 150-206-430 (Rev.)

8 01-18) Twice-a-month payroll period ( Oregon )Amount of tax to be withheldNote: If more than 14 Withholding allowances are claimed, use the twice-a-month of Withholding allowances At leastBut less thanTwo or lessThree or moreSingleMarriedSingle or married012012345678910111213140 5080080000000000000050 100800800000000000000100 1501020800000000000000150 2001240800000000000000200 25015701020000000000000250 300171021350000000000000300 350211351570000000000000350 4002417918101000000000000400 45027201220124000000000000450 50030231623156000000000000500 550342720261810100000000000550 600383124292213500000000000600 650423528322517800000000000650 7004639323628201230000000000700 7505043363932241570000000000750 80054474042352719102000000000800 85058514545383122146000000000850 90062554948413426179100000000900 950665953514437302113400000000950 10007063575548413426179100000001000 105074676059524538302213500000001050

9 1100777164635649423526181010000001100 1150817568676053463931221460000001150 12008579727164575144352719102000001200 12508983767568615548403123156000001250 130093878079726559524436281911200001300 135097918483767063564940322415700001350 1400101958887807467605345372820113000140 0 1450105999291847871645749413324168000145 0 1500109103969588827568615446372920124001 500 1550113107100999286797265585042332517800 1550 1600117111104103969083766962554638292113 401600 1650121115108107100948780736759514234261 7901650 1700125118112111104989184777164554738302 21351700 1750129122116115108102958881756860514335 261891750 1800133126120119112106999286797264564739 3122141800 1850136130124123116110103969083766960524 43527181850 1900140134128127120114107100948780736556 484031231900 1950143138132131124118111104989184776961 534436271950 2000147142136135128122115109102958881746 5574940322000 2050150145140138132125119112106999285787 0625345362050 2100154149144142136129123116110103968983 74665849412075 2125156151146144138131125118112105989185 7768605243 For wages of $2,125 and more, see Oregon Withholding Tax Tax Tables 6 150-206-430 (Rev.)

10 01-18) Every two-week payroll period ( Oregon )Amount of tax to be withheldNote: If more than 14 Withholding allowances are claimed, use the every two-week 5080080000000000000050 100800800000000000000100 1501020800000000000000150 2001240800000000000000200 25014701030000000000000250 300171131350000000000000300 350211461580000000000000350 40024171018102000000000000400 45027201420135000000000000450 50030241824168100000000000500 550342822272012400000000000550 600383226302315800000000000600 6504236303326191130000000000650 7004640343630221570000000000700 75050443839332618103000000000750 80054484242362922146000000000800 850585246463932251710200000000850 900625650494236292214600000000900 9506660545346403426181130000000950 100070645857504438312315700000001000 1050746862615448423527201240000001050 1100787266655852464032241691000001100 11508276706963565044362921135000001150 120086807473676054484133251810200001200