Estimate an Oregon Paycheck After State, Transit and Local Taxes
Calculate one current Oregon paycheck with federal withholding, the official 2026 Oregon formula, the 0.1% Statewide Transit Tax, Paid Leave Oregon, Social Security, Medicare, Workers’ Benefit Fund assessment, overtime, benefits, and optional Metro or Multnomah County taxes.
Choose the Oregon Paycheck Question You Need to Solve
Start with the task that matches your pay stub. Each card jumps to the exact calculator or explanation instead of making you read the entire page first.
Enter one current check, W-4 and OR-W-4 details, benefits, and year-to-date wage bases.
Open the paycheck calculatorCheck the employee-paid 0.1% statewide tax and avoid confusing it with employer-paid TriMet or Lane taxes.
Identify the transit lineCheck the normal 0.6% employee share, employer-paid share, covered wages, and the $184,500 cap.
Check the Paid Leave deductionSeparate Metro SHS, Multnomah PFA, Portland Arts Tax, and employer payroll taxes.
Check local-tax rulesUse the basic Worksheet A starter, then follow the official worksheet when multiple jobs, credits, or other income apply.
Estimate basic allowancesCompare gross pay, wage bases, withholding forms, caps, and each deduction in the correct order.
Use the mismatch checklistBefore You Calculate: Gather the Pay-Stub Details That Matter
A generic annual salary is not enough for a useful Oregon estimate. Copy the current pay period, withholding forms, taxable wage bases, and year-to-date limits before changing any payroll setting.
Current Oregon Paycheck Calculator
Enter one representative paycheck. The tool annualizes that check for federal and Oregon withholding, then applies current-check payroll deductions and year-to-date caps.
Enter current-check details and calculate.
Convert the Result to Weekly, Biweekly, Monthly, and Annual Pay
The table projects the current check at the same earnings and withholding pattern. It is useful for budgeting, but irregular overtime and year-to-date caps can make later checks different.
| Period | Estimated gross | Estimated take-home | Planning use |
|---|---|---|---|
| Weekly | $0.00 | $0.00 | Short-term cash flow |
| Biweekly | $0.00 | $0.00 | 26-check payroll |
| Semimonthly | $0.00 | $0.00 | Two fixed checks each month |
| Monthly | $0.00 | $0.00 | Recurring bills |
| Annualized | $0.00 | $0.00 | Job-offer comparison |
How Oregon’s 2026 Withholding Formula Works
Oregon does not simply multiply every paycheck by 9.9%. The employer annualizes wages, subtracts a permitted amount of federal income tax withheld, subtracts an Oregon standard deduction, applies the state rate schedule, subtracts a $263 allowance credit for each allowance used, and divides the annual result by the number of checks.
2026 standard deductions used by the payroll formula
| OR-W-4 situation | Annual standard deduction used | Important detail |
|---|---|---|
| Single with fewer than 3 allowances | $2,910 | Uses the single withholding schedule |
| Single with 3 or more allowances | $5,820 | Uses the wider schedule shown with married withholding |
| Married | $5,820 | Uses married phaseout amounts |
| Married, higher single rate | Depends on allowance category | Uses single phaseout rules |
Annual tax steps inside the formula
| Schedule | Lower steps | Top step |
|---|---|---|
| Single with fewer than 3 allowances | 4.75%, then 6.75%, then 8.75% | 9.9% above the high-income formula threshold |
| Single with 3+ allowances or married | 4.75%, then 6.75%, then 8.75% | 9.9% above the high-income formula threshold |
Federal withholding subtraction phaseout
Oregon’s formula subtracts federal income tax withheld, but the subtraction is capped and phases out for higher annual wages. For the single schedule it falls from $8,750 to $0 between $125,000 and $145,000. For the married schedule it falls from $8,750 to $0 between $250,000 and $290,000.
Review the official 2026 Oregon withholding formulas before using the result for an exact payroll correction.
Form OR-W-4: Status, Allowances, Extra Tax, and Exemption
Oregon uses its own withholding form because a federal Form W-4 from 2020 or later is not designed to calculate Oregon withholding. Form OR-W-4 controls Oregon status, allowances, extra withholding, and exemption.
| OR-W-4 entry | What it changes | Common mistake |
|---|---|---|
| Line 1 status | Selects single, married, or higher single-rate treatment | Assuming federal and Oregon statuses must always match |
| Line 2 allowances | Reduces annual withholding by $263 per allowance used | Ignoring the high-income phaseout that can force allowances to zero |
| Line 3 | Adds a fixed extra Oregon amount to each payment | Entering an annual amount instead of a per-paycheck amount |
| Line 4 exemption | Can stop Oregon income-tax withholding when all requirements are met | Failing to renew a wage exemption by February 15 of the next year |
| No form on file | Oregon guidance allows 8% withholding when no usable statement is available | Treating 8% as the normal Oregon tax rate |
Basic OR-W-4 Worksheet A allowance starter
This quick helper covers only Worksheet A personal allowances. It does not replace Worksheets B and C for deductions, credits, multiple jobs, nonwage income, or Oregon additions.
Estimate Worksheet A line A5
When Worksheet B or C is needed
- Worksheet B: Oregon deductions, federal adjustments, Oregon subtractions, or non-personal tax credits.
- Worksheet C: more than one job, a working spouse, dividends, interest, capital gains, retirement income, or Oregon additions.
- High-wage job: basic personal allowances can be forced to zero above $8,300 per month under a single-rate choice or $16,600 under a married choice.
- Multiple jobs: allowances usually belong on only one eligible lower-paying job; the other forms may show zero allowances and extra withholding.
Line 4 exemption codes shown in the 2026 instructions
| Code | General category | Practical caution |
|---|---|---|
| A–F | Air carrier, tribal, Amtrak, casual labor, domestic service, or specified hydroelectric-dam work | The job and location conditions must match the official definition |
| G | Qualifying military pay, service member, or spouse treatment | Military connection alone does not automatically make every wage exempt |
| H, J, K | Minister/religious order, qualifying real-estate salesperson, or waterway worker | Contract and statutory requirements matter |
| L | No Oregon tax liability last year and expected none this year | Both refund/no-liability tests must be met |
| M | Nonresident expecting all Oregon withholding refunded because wages are not Oregon-taxable | Use Oregon work-location and sourcing rules, not employer headquarters alone |
Use the 2026 OR-W-4 instructions for allowance worksheets, multiple-job guidance, nonresident steps, and exemption requirements.
Statewide Transit Tax vs. TriMet and Lane Transit Payroll Taxes
Oregon has three payroll items with “transit” in the name, but only one is ordinarily withheld from an employee’s wages.
| Transit item | 2026 rate | Who pays it? | Should it reduce employee net pay? |
|---|---|---|---|
| Statewide Transit Tax | 0.1% (0.001) | Employee; employer withholds and remits | Yes, when wages are covered |
| TriMet Transit District payroll tax | 0.8237% employer payroll rate | Employer | No |
| Lane Transit District payroll tax | 0.8% employer payroll rate | Employer | No |
Why the 2026 Statewide Transit rate is still 0.1%
A temporary increase to 0.2% had been proposed, but the relevant parts of House Bill 3991 were referred to voters and Measure 120 did not pass on May 19, 2026. Oregon DOR instructs employers to continue withholding one-tenth of one percent.
Which wages are covered?
The tax generally applies to wages of Oregon residents regardless of where services are performed and to wages of nonresidents for services performed in Oregon. An Oregon resident working for an out-of-state employer may need to pay directly when the employer does not voluntarily withhold.
Read the current Statewide Transit Tax guidance for residence, nonresident, and employer-remittance rules.
Paid Leave Oregon Contributions on a 2026 Paycheck
The total 2026 contribution rate is 1% of covered wages up to $184,500 per employee, per employer. Employees normally pay 60% of the total rate, so the usual employee deduction is 0.6%.
| Paid Leave item | 2026 amount | How the calculator handles it |
|---|---|---|
| Total program rate | 1% of covered wages | Informational; not all charged to the employee |
| Normal employee share | 0.6% | Default employee-rate input |
| Large-employer share | 0.4% | Not deducted from employee net pay |
| Contribution wage cap | $184,500 per employer | Uses prior YTD covered wages and taxes only the remaining room |
Use the official Paid Leave Oregon contribution calculator to verify the employee/employer split and annual cap.
Metro SHS, Multnomah Preschool for All, and Portland Arts Tax
Portland-area taxes are not one universal “Portland payroll tax.” The correct tax depends on residence, work location, source income, filing status, and annual taxable income.
| Local tax | 2026 rate and threshold | Payroll treatment |
|---|---|---|
| Metro Supportive Housing Services | 1% above $128,000 individual or $205,000 joint threshold | Employer withholding may apply or the worker may opt in; final liability is reconciled on the local return |
| Multnomah County Preschool for All | 1.5% above $125,000 individual/$200,000 joint, plus another 1.5% above $250,000/$400,000 | Certain high-wage employees have required withholding; others may opt in or make estimated payments |
| Portland Arts Tax | $35 for most qualifying adult Portland residents with at least $1,000 income and household income above poverty level | Generally filed and paid annually, not a normal paycheck withholding line |
Employer withholding is not the same as final local liability
Beginning in 2022, employers with a Metro or Multnomah County location generally must withhold from an employee who works in the applicable area and reaches $200,000 of calendar-year wages. Employees can also use local opt-in or adjustment forms. The final return, however, applies the filing-status threshold to taxable income, so payroll withholding can be more or less than the final tax.
How this calculator estimates local tax
The optional local estimate annualizes current Oregon income-tax wages, subtracts a basic Oregon standard-deduction proxy, applies the entered local-source percentage and signed adjustment, then allocates the annual liability across pay periods. This is a planning estimate because the actual taxes use Oregon/Metro or Multnomah County taxable income from the return.
Estimated-payment threshold changed for 2026
Beginning with tax year 2026, the local estimated-payment or comparable-withholding threshold increases to $5,000 of current-year tax liability when the prior-year condition is also met.
Review the official Metro SHS and Multnomah PFA personal-tax page after estimating the effect, and use the Portland Arts Tax page for the separate annual $35 obligation.
Workers’ Benefit Fund Assessment: The Small Per-Hour Line
Oregon’s 2026 Workers’ Benefit Fund assessment is 1.8 cents for each hour or partial hour worked. The employer must pay at least half, so the employee share can be no more than 0.9 cents per covered hour when the cost is split evenly.
Confirm the rate and purpose on the official Workers’ Benefit Fund assessment page.
2026 Oregon Minimum Wage, Overtime, and Special Industries
Minimum wage changes on July 1
| Oregon wage region | Jan. 1–June 30, 2026 | July 1–Dec. 31, 2026 |
|---|---|---|
| Standard counties | $15.05/hour | $15.55/hour |
| Portland Metro urban growth boundary | $16.30/hour | $16.80/hour |
| Nonurban counties | $14.05/hour | $14.55/hour |
Overtime is usually weekly—but not always
Most covered employees receive one and one-half times the regular rate after 40 hours in a workweek. Daily overtime can apply in manufacturing, canneries, certain public works, hospitals, and other special settings. Agricultural overtime generally begins after 48 hours in 2026 and is scheduled to move to 40 hours in 2027.
Check the official minimum-wage schedule and Oregon overtime guidance.
Oregon Residents, Nonresidents, and Remote Work
Oregon income tax generally applies to all income, while credits or allocation rules can address tax paid elsewhere. Statewide Transit Tax generally applies to resident wages even when services are performed outside Oregon.
Oregon generally taxes wages for services physically performed in Oregon. Use the allocation field when only part of the work is performed in the state.
Track actual workdays and locations. Employer headquarters alone does not determine every state or local wage allocation.
Oregon Pay, Transit, Leave, Local-Tax, and Overtime Tools
Hourly to Annual Gross
Salary to Hourly
Statewide Transit Tax
Paid Leave Employee Share
Oregon Overtime Gross
One-Time Bonus Estimate
Metro SHS Annual Estimate
Multnomah PFA Annual Estimate
2026 Minimum-Wage Screen
Bonuses, Commissions, and Supplemental Wages
Oregon permits 8% withholding on supplemental wages paid separately from regular wages. Federal payroll may use a 22% flat supplemental rate when requirements are met. Statewide Transit Tax, Social Security, Medicare, and Paid Leave can still apply.
| Payment method | Possible withholding approach | Why net pay may surprise you |
|---|---|---|
| Bonus combined with regular wages | Aggregate federal and Oregon calculations | A large check is annualized and may create high temporary withholding |
| Bonus separately identified | 22% federal and 8% Oregon methods may be used | FICA, transit, and Paid Leave can also reduce the payment |
| Commission or retroactive pay | May be treated as supplemental wages depending on payroll facts | Regular-rate and overtime corrections can also be involved |
How Benefits Change Oregon Taxable Wages
| Deduction | Common treatment | Best calculator choice |
|---|---|---|
| Traditional 401(k)/403(b) | Often reduces federal and Oregon income-tax wages but not Social Security or Medicare wages | Income-tax wages only |
| Qualifying Section 125 health/FSA | May reduce income-tax and FICA wages | Income-tax and FICA wages |
| Roth contribution | Usually post-tax for current income tax | Post-tax deduction |
| Paid Leave Oregon | Separate contribution wage definition and annual cap | Use its dedicated wage/rate inputs |
| WBF assessment | Per-hour assessment rather than a percentage of taxable wages | Use WBF hours and cents-per-hour inputs |
How to Read Oregon Pay-Stub Labels
| Possible pay-stub label | Likely meaning | What to check |
|---|---|---|
| OR SIT / Oregon WH | Oregon income-tax withholding | OR-W-4 status, allowances, extra tax, federal withholding subtraction |
| OR STT | Statewide Transit Tax | 0.1% of covered wages, not TriMet employer tax |
| OR Paid Leave / PLO | Paid Leave Oregon employee contribution | Employee rate, covered wages, YTD wage cap, employer-paid share |
| WBF | Workers’ Benefit Fund assessment | Hours, partial hours, and employee cents-per-hour share |
| METRO / SHS | Metro Supportive Housing Services withholding | Jurisdiction, filing threshold, opt-in or required withholding |
| MULT / MultCo | Multnomah County Preschool for All withholding | Multnomah source income and high-income thresholds |
Oregon Paycheck Does Not Match? Check It in This Order
A neutral message to payroll
Official Oregon and Federal Payroll Sources
Use the source that controls the specific line. Oregon DOR handles withholding and transit tax, OED handles Paid Leave, DCBS handles WBF, BOLI handles wage law, Portland Revenue handles local personal taxes, and federal agencies control W-4 and FICA.
Official BASE calculation, rate schedules, federal subtraction phaseout, allowance credit, and no-form rule.
Open the Oregon formula PDFStatus, allowances, extra withholding, exemption, multiple jobs, and nonresident instructions.
Open OR-W-4 instructionsCurrent 0.1% rate and covered resident/nonresident wage rules.
Review current transit guidance2026 1% total rate, 0.6% employee share, employer share, and $184,500 cap.
Use the official contribution calculator2026 1.8-cent total assessment and employer minimum share.
Review WBF assessmentRegional wage schedule and Oregon overtime guidance.
Check Oregon wage rates2026 thresholds, rates, withholding, payments, and filing information.
Review local personal taxesOfficial 2026 federal percentage and wage-bracket methods.
Open IRS Publication 15-T2026 wage base and employee FICA guidance.
Check the SSA wage baseCompare Oregon With Other Verified Paycheck Calculators
Use internal comparisons only when they help with a real relocation or job-offer decision.
Compare a California paycheck with California income tax and SDI.
Compare a Washington paycheck with no state wage-income tax, PFML, and WA Cares.
Compare a Texas paycheck with no state personal income tax.
Oregon Paycheck Calculator FAQs
Does Oregon withhold state income tax from paychecks?
Yes. Oregon employers generally withhold state income tax from covered wages using Form OR-W-4 and the 2026 Oregon withholding formulas or tables.
What Oregon income-tax rates are used for payroll?
Oregon’s 2026 employer formula uses 4.75%, 6.75%, 8.75%, and 9.9% steps after subtracting the permitted federal withholding amount, the applicable standard deduction, and the allowance credit.
What is the Oregon Statewide Transit Tax rate in 2026?
The current 2026 Statewide Transit Tax rate is 0.1%, or 0.001, of covered wages. The proposed temporary increase did not take effect after Measure 120 failed, so employers were told to continue withholding at 0.1%.
Are TriMet and Lane Transit District taxes deducted from employee pay?
No. TriMet and Lane Transit District payroll taxes are employer-paid excise taxes based on payroll for services performed in the district. They should not be entered as employee paycheck deductions.
How much do employees pay for Paid Leave Oregon in 2026?
The total 2026 Paid Leave Oregon contribution rate is 1%. Employees normally pay 60% of that rate, or 0.6% of covered wages, up to $184,500 per employer. An employer may choose to pay part or all of the employee share.
What is the Oregon minimum wage in 2026?
From January 1 through June 30, 2026, the rates are $15.05 standard, $16.30 Portland Metro, and $14.05 nonurban. Starting July 1, 2026, they rise to $15.55, $16.80, and $14.55 respectively.
Can this calculator estimate hourly and salary pay?
Yes. Hourly mode uses regular and overtime hours for the current check, while salary mode divides annual salary across weekly, biweekly, semimonthly, or monthly pay periods.
Does the calculator include Oregon overtime?
Yes. Enter hours already identified as overtime. Most covered employees receive overtime after 40 hours in a workweek, while manufacturing, canneries, public works, hospitals, agriculture, and other categories can have special rules.
What local income taxes can affect a Portland-area paycheck?
High-income workers may owe the Metro Supportive Housing Services tax, the Multnomah County Preschool for All tax, or both. The calculator provides an optional annual-liability estimate because employer withholding and final taxable income can differ.
Is the Portland Arts Tax automatically taken from every paycheck?
Usually no. The $35 Portland Arts Tax is generally filed and paid annually by qualifying adult Portland residents rather than treated as a normal per-paycheck withholding line.
Why is my real Oregon paycheck different from this estimate?
Differences can come from federal W-4 settings, OR-W-4 status and allowances, year-to-date FICA or Paid Leave wages, benefit tax treatment, local-tax withholding choices, bonuses, tips, payroll rounding, or multi-state wage allocation.
What happens if no Oregon withholding form is on file?
Oregon’s 2026 guidance says that when no usable Oregon withholding statement or exemption certificate is on file, the employer may withhold 8% of wages. The calculator includes a separate no-form option for that situation.
Is this official tax, payroll, or legal advice?
No. It is a planning tool. Use Oregon Department of Revenue, Paid Leave Oregon, Oregon BOLI, Portland Revenue Division, IRS, SSA, and payroll records for an exact withholding change, wage claim, or filing decision.