# Oregon Paycheck Calculator

Last updated October 21, 2026FreeNo signupFormula shown

Enter your pay, how often you are paid, and your Form W-4 and Oregon Form OR-W-4, and this Oregon paycheck calculator shows your 2026 take-home pay. It follows the Department of Revenue's withholding formula, adds Paid Leave Oregon and the statewide transit tax, and works out the employer's side of the bill under it.

State

OregonHow it is figuredOregon takes your federal income tax withheld (up to $8,750 a year) and a standard deduction off your pay, taxes the rest from 4.75% to 9.9% and takes $263 off for each allowance.

I'm paid

SalaryHourly

Yearly salary (USD)

Pay frequencyWeekly (52 paychecks a year)Every two weeks (26 a year)Twice a month (24 a year)Monthly (12 a year)

Filing status on Form W-4Single or married filing separatelyMarried filing jointlyHead of household

Oregon withholding

Allowances on Form OR-W-4 (line 2)

Each allowance is a $263 credit on the year's tax: you, a spouse if you will file a joint return, and each dependent. Choose Married above to mark the Married box; single and head of household mark Single.

Form W-4 steps 2 to 4

Step 2 box is checked

Two jobs with similar pay, or both spouses work.

Children under 17

Step 3: $2,200 each.

Other dependents

Step 3: $500 each.

Other income per year

Step 4(a).

Deductions per year

Step 4(b).

Extra withholding each paycheck (USD)

Step 4(c).

401(k), % of pay

2026 limit $24,500.

Health premiums per paycheck

Pre-tax.

HSA per paycheck

2026 limit $8,750.

Take-home pay per paycheck

$1,769.08

$2,307.69 gross · $538.61 withheld (23.3%)

teampredict.ai/tools/paycheck-calculator/oregon

Where this paycheck goes

Gross pay

$2,307.69

Federal income taxW-4 methodIRS Publication 15-T (2026) percentage method, worked from your Form W-4 entries.

\- $193.08

Social Security6.2%To $184,500Social Security tax stops once your pay for the year reaches the $184,500 wage base.

\- $143.08

Medicare1.45%

\- $33.46

Additional Medicare0.9%Over $200,000Withheld on pay above $200,000 in a calendar year, whatever your filing status.

\- $0.00

Oregon income taxState methodOregon takes your federal income tax withheld (up to $8,750 a year) and a standard deduction off your pay, taxes the rest from 4.75% to 9.9% and takes $263 off for each allowance.

\- $152.83

Paid Leave Oregon0.6%, up to $1,107.00 a year0.6%, to $184,500Employees pay 60% of the 1% Paid Leave Oregon contribution, 0.6% of subject wages up to the Social Security wage base of $184,500 in 2026.

\- $13.85

Oregon statewide transit tax0.1%0.1%, no capOne-tenth of 1% of wages as ORS 316.162 defines them, withheld from every Oregon employee, with no wage cap.

\- $2.31

401(k)Pre-taxSkips federal income tax, but Social Security and Medicare still apply.

\- $0.00

Health premiumsPre-taxThrough a cafeteria plan, these skip income tax, Social Security and Medicare.

\- $0.00

HSA

\- $0.00

Take-home pay$1,769.08

Over the year, 26 paychecks

Gross pay

$60,000

Taxes

\- $14,004

Pre-tax deductions

\- $0

Share kept

76.7%

Take-home pay$45,996

Copy resultsCopy link

_Figure: Bar chart of the year's gross pay of $60,000. Federal income tax: $5,020; Social Security: $3,720; Medicare: $870; Oregon income tax: $3,974; Paid Leave Oregon: $360; Oregon statewide transit tax: $60; Take-home pay: $45,996._

_Figure: Line chart of yearly take-home pay against gross pay, from $0 to $100,000, with the same filing status and deductions as the calculator. The dashed line is gross pay. At $60,000 gross, take-home is $45,996._

## This pay costs the employer $66,309 a year, $2,550.36 each pay period.

What the employer adds, per year

Employer Social Security6.2% to $184,500

$3,720

Employer Medicare1.45%

$870

Federal unemployment (FUTA)0.6% of the first $7,000No credit cut6.0% less a 5.4% credit. The Labor Department's September 2026 list of states that may lose part of that credit names only California and the Virgin Islands.

$42

Oregon unemployment2.4% of the first $56,700New employer rateA new Oregon employer pays 2.4% in 2026 on the first $56,700 of each employee's pay, plus a 0.135% special payroll tax offset collected with it.

$1,361

Oregon special payroll tax offset0.135% of the first $56,700Employer taxA 0.135% employer charge collected with the unemployment tax on the same $56,700 of pay in every quarter of 2026; it funds other state programs, not the trust fund.

$77

Paid Leave Oregon, employer share0.4% of the first $184,500Employer taxThe employer's 40% of the 1% Paid Leave Oregon contribution, 0.4% of subject wages up to $184,500, owed by an employer with 25 or more employees.

$240

Employer taxes$6,309

Total cost of the employee

Gross pay

$60,000

Employer taxes

\+ $6,309

Per pay periodYearly averageUnemployment taxes stop at their wage bases, so the first paychecks of the year cost more than the last.

$2,550.36

Per year$66,309

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## Oregon taxes your pay after your federal tax withheld and a standard deduction, then takes $263 off for each allowance.

The Department of Revenue's withholding formula starts from a base: the year's pay, less the federal income tax withheld from it (up to $8,750), less a standard deduction of $2,910, or $5,820 for married workers. It taxes the base from 4.75% to 9.9%, takes $263 off for each allowance on your Form OR-W-4 and divides by the pay periods. In Oregon, your federal withholding changes your state withholding.

## A $60,000 Oregon salary takes home $1,769.08 every two weeks.

The calculator opens on this case: a single employee with 1 allowance on the OR-W-4 and a standard Form W-4, paid every two weeks, with no pre-tax deductions.

-   Gross pay: $60,000 ÷ 26 = $2,307.69
-   Federal income tax: $193.08
-   Oregon income tax: base $60,000 − $5,020.08 − $2,910 = $52,069.92; tax $4,236.62 − $263 = $3,973.62 a year, ÷ 26 = $152.83
-   Social Security: 6.2% × $2,307.69 = $143.08; Medicare: 1.45% = $33.46
-   Paid Leave Oregon: 0.6% × $2,307.69 = $13.85; statewide transit tax: 0.1% = $2.31
-   Take-home pay: $1,769.08 a paycheck, $45,996.14 a year

_Figure: Bar chart for a single employee on a $60,000 salary, paid every two weeks, with 1 allowance, paid 26 times a year. Federal income tax: $5,020 · 8.4%; Social Security: $3,720 · 6.2%; Medicare: $870 · 1.4%; Oregon income tax: $3,974 · 6.6%; Paid Leave Oregon: $360 · 0.6%; Oregon statewide transit tax: $60 · 0.1%; Take-home pay: $45,996 · 76.7%._

A single employee on a $60,000 salary, paid every two weeks, with 1 allowance. Invented example. Each tax is rounded to the cent in every paycheck, as payroll does.

## Each allowance on the OR-W-4 is a $263 credit, which is worth $10.12 off a biweekly paycheck.

$263 a year divided by 26 paychecks is $10.12. The third allowance does more: with 3 or more allowances the formula moves to the married table and its $5,820 standard deduction, so withholding falls from $142.72 to $110.56. The credit stops counting above $100,000 of yearly pay if you mark Single and $200,000 if you mark Married.

_Figure: Bar chart of the Oregon income tax withheld from one biweekly paycheck on a $60,000 salary, single, with 0 allowances: $162.95; 1 allowances: $152.83; 2 allowances: $142.72; 3 allowances: $110.56._

Invented example: a $60,000 salary, single, paid every two weeks. At 3 allowances the formula switches to the married table, so the last step is bigger than the others.

## The same $60,000 salary is withheld $152.83 a paycheck for a single worker and $138.13 for a married one.

Marking Married on the OR-W-4 uses the higher standard deduction of $5,820 and the wider rate brackets, and in this calculator it also sets the federal Form W-4 to married filing jointly, which lowers the federal tax the Oregon formula subtracts. Claiming 3 allowances as a single worker gets the married table without the federal change.

_Figure: Bar chart of the Oregon income tax withheld from one biweekly paycheck on a $60,000 salary: Single, 1 allowance: $152.83; Married, 1 allowance: $138.13; Single, 3 allowances: $110.56; Married, 3 allowances: $117.89._

Invented example: a $60,000 salary paid every two weeks. The calculator's filing status sets both the federal W-4 and the OR-W-4 marital status.

With 3 allowances a married worker is withheld $117.89 a paycheck.

## Oregon takes 0.6% of your pay for Paid Leave Oregon and another 0.1% for the statewide transit tax.

Paid Leave Oregon is 1% of subject wages up to $184,500 in 2026, and you pay 60% of it, at most $1,107.00 a year. A salary of $250,000 reaches the cap in the 9th month and pays $1,107.00 for the year. The transit tax of 0.1% has no cap, so that same salary pays $249.96 for it. On the $60,000 example the two come to $16.16 a paycheck.

_Figure: Bar chart of the Oregon contributions taken from an employee in a year at four salaries. $30,000 a year: $179.92 paid leave oregon; $60,000 a year: $360.10 paid leave oregon; $100,000 a year: $600.08 paid leave oregon; $200,000 a year: $1,106.91 paid leave oregon._

Invented salaries, single, paid every two weeks. Paid Leave Oregon is 0.6% of the first $184,500.

## A 401(k), a health plan and an HSA all come out before Oregon income tax.

Oregon's formulas leave out pre-tax deductions for insurance, cafeteria plans, retirement plans and health savings accounts. A 401(k) deferral of 6% on the $60,000 example is $138.46 a paycheck, and it lowers Oregon withholding by $10.66. Social Security and Medicare still apply to a 401(k) deferral, and so does Paid Leave Oregon in this calculator.

_Figure: Bar chart of the tax withheld from one biweekly paycheck on a $60,000 salary, single: Federal tax, no 401(k): $193.08; Federal tax, 6% 401(k): $176.46; Oregon tax, no 401(k): $152.83; Oregon tax, 6% 401(k): $142.17._

Invented example: a $60,000 salary, single, paid every two weeks. 6% of pay is $138.46 a paycheck.

## Hiring that employee costs $66,309 a year in Oregon.

On top of the $60,000, the employer matches Social Security and Medicare at 6.2% and 1.45%, which is $4,590, and an employer with 25 or more employees pays 40% of Paid Leave Oregon, $240. It pays federal unemployment tax of 0.6% on the first $7,000, which is $42; Oregon is not on the Labor Department's list of states with a 2026 credit reduction. A new Oregon employer pays unemployment tax at 2.4% on the first $56,700 of pay, which is $1,360.80, plus a special payroll tax offset of $76.55.

_Figure: Bar chart of the employer's taxes on an employee on a $60,000 salary: Employer Social Security $3,720; Employer Medicare $870; Oregon unemployment $1,361; Oregon special payroll tax offset $77; Paid Leave Oregon, employer share $240; Federal unemployment (FUTA) $42. Together $6,309, for a total cost of $66,309 a year._

An employee on a $60,000 salary. Oregon unemployment is the 2026 new-employer rate of 2.4% on the first $56,700.

## Take-home pay in Oregon runs from $31,343 on $40,000 to $99,936 on $150,000.

For a single employee with 1 allowance, paid every two weeks. Switch the table to weekly pay if you are paid every week. To see how a neighboring state compares, try the [California paycheck calculator](https://www.teampredict.ai/tools/paycheck-calculator/california).

Take-home pay in Oregon for a single employee on a standard Form W-4, paid every two weeks, with no pre-tax deductions. Oregon taxes are its income tax, Paid Leave Oregon and statewide transit tax.

Salary

Federal tax

Social Security and Medicare

Oregon taxes

Take-home a year

Every two weeks

$40,000

$2,620

$3,060

$2,977

$31,343

$1,205.51

$50,000

$3,820

$3,825

$3,554

$38,802

$1,492.37

$60,000

$5,020

$4,590

$4,394

$45,996

$1,769.08

$75,000

$7,670

$5,738

$5,579

$56,013

$2,154.36

$100,000

$13,170

$7,650

$7,847

$71,333

$2,743.56

$150,000

$24,734

$11,475

$13,855

$99,936

$3,843.69

## Methodology & sources

The formula this calculator uses is shown in full above, and every assumption is an input you control. There are no hidden industry presets. All math runs in your browser; nothing you enter is stored or sent to a server. For the reasoning behind the formula and its edge cases, see:

-   [IRS Publication 15-T (2026): Federal Income Tax Withholding Methods, Percentage Method Tables for Automated Payroll Systems](https://www.irs.gov/pub/irs-pdf/p15t.pdf)
-   [IRS Publication 15 (2026), Employer's Tax Guide: Social Security wage base of $184,500, Medicare, FUTA, 401(k) and cafeteria plan treatment](https://www.irs.gov/pub/irs-pdf/p15.pdf)
-   [IRS Form W-4 (2026): Step 3 credits of $2,200 and $500](https://www.irs.gov/pub/irs-pdf/fw4.pdf)
-   [IRS Topic 751: Social Security and Medicare withholding rates, Additional Medicare Tax over $200,000](https://www.irs.gov/taxtopics/tc751)
-   [IRS Instructions for Form 940: FUTA tax of 6.0% less a credit of up to 5.4%, on the first $7,000](https://www.irs.gov/instructions/i940)
-   [U.S. Department of Labor: FUTA credit reductions, potential 2026 list (California and the Virgin Islands)](https://oui.doleta.gov/unemploy/futa_credit.asp)
-   [IRS: 401(k) limit of $24,500 for 2026](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500)
-   [IRS Rev. Proc. 2025-19: 2026 HSA limits of $4,400 and $8,750](https://www.irs.gov/pub/irs-drop/rp-25-19.pdf)
-   [U.S. Department of Labor, Fact Sheet #23: overtime at time and one-half over 40 hours in a workweek](https://www.dol.gov/agencies/whd/fact-sheets/23-flsa-overtime-pay)
-   [Oregon Department of Revenue: Withholding Tax Formulas, 150-206-436 (Rev. 12-31-25), the 2026 computer formula](https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf)
-   [Oregon Department of Revenue: Withholding Tax Tables, 150-206-430 (Rev. 12-18-25), the 2026 wage bracket tables](https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-tables_206-430_2026.pdf)
-   [Oregon Department of Revenue: 2026 Form OR-W-4 Instructions, 150-101-402-1 (marital status, allowances and the income limits)](https://www.oregon.gov/dor/forms/FormsPubs/form-or-W-4-instr_101-402-1_2026.pdf)
-   [Oregon Department of Revenue: Statewide Transit Tax (one-tenth of 1 percent, withheld from wages)](https://www.oregon.gov/dor/programs/businesses/pages/statewide-transit-tax.aspx)
-   [Oregon Employment Department: Current Tax and Contribution Rates (2026 Paid Leave contribution rate 1% of subject wages up to $184,500)](https://www.oregon.gov/employ/businesses/pages/current-tax-rate.aspx)
-   [Paid Leave Oregon: Common questions (employees pay 60%, employers with 25 or more employees pay 40%, subject wages)](https://paidleave.oregon.gov/resources/common-questions.html)
-   [Oregon Employment Department: Current Tax and Contribution Rates (2026 new employer rate 2.4%, special payroll tax offset 0.135%, wage base $56,700)](https://www.oregon.gov/employ/businesses/pages/current-tax-rate.aspx)
-   [Oregon Employment Department: Payroll Tax Frequently Asked Questions (what the special payroll tax offset is)](https://www.oregon.gov/employ/businesses/pages/frequently-asked-questions.aspx)
-   [Paid Leave Oregon: Common questions (employers with 25 or more employees pay 40% of the contribution)](https://paidleave.oregon.gov/resources/common-questions.html)

## Frequently asked questions

How does Oregon work out the income tax taken from my paycheck?

The Department of Revenue's Withholding Tax Formulas, 150-206-436, start from a base: the year's pay, less the federal income tax withheld from it (no more than $8,750), less a standard deduction of $2,910 ($5,820 for married workers). Rates from 4.75% to 9.9% are applied to the base, and $263 comes off for each allowance on your Form OR-W-4. For a $60,000 salary with 1 allowance, the base is $52,069.92, the tax from the rates is $4,236.62, less $263 is $3,973.62 a year, or $152.83 every two weeks.

How much is $60,000 a year after tax in Oregon?

For a single employee who claims 1 allowance on the OR-W-4 and is paid every two weeks, a $60,000 salary takes home $1,769.08 a paycheck, or $45,996.14 a year. The year's taxes are $5,020.08 of federal income tax, $3,973.58 of Oregon income tax, $3,720.08 of Social Security, $869.96 of Medicare, $360.10 for Paid Leave Oregon and $60.06 of statewide transit tax.

How much is $20 an hour after tax in Oregon?

At 40 hours a week and weekly pay, $20 an hour is $800.00 gross and $624.89 take-home a week for a single employee with 1 allowance. That is $54.08 of federal income tax, $54.23 of Oregon income tax, $49.60 of Social Security, $11.60 of Medicare, $4.80 for Paid Leave Oregon and $0.80 of transit tax. Switch the calculator to hourly and type your own hours, including overtime.

What do I put on the Oregon OR-W-4?

Line 1 is your marital status: mark Single if you will file as single, married filing separately or head of household, and Married if you will file jointly (or Married, but withhold at the higher Single rate for more tax). Line 2 is the number of allowances from the worksheets in the instructions: one for you, unless someone else can claim you, one for a spouse if you will file a joint return, and one for each dependent. Line 3 is any extra amount to withhold each paycheck. On the $60,000 example, 0 allowances withhold $162.95 a paycheck against $152.83 with 1 and $142.72 with 2. Without an OR-W-4, your employer uses an older federal Form W-4 from before 2020 if there is one, and otherwise withholds 8% of your wages.

Why can't I use the federal Form W-4 for Oregon?

Because the federal form was redesigned in 2020 and no longer has allowances, which the Oregon formula needs. The Department says the changes made the federal form unusable for Oregon withholding, so Oregon workers use the OR-W-4 instead. The formula still uses one federal number: the federal income tax withheld from your pay, which it subtracts up to $8,750 a year.

Why does Oregon withhold less at $50,000 a year than just below it?

The Department prints two formulas, one for wages under $50,000 a year and one for $50,000 and over, and the constants of the second are $263 lower. A single worker with 1 allowance paid every two weeks is withheld $133.04 on a $49,900 salary and $123.51 on $50,100. The calculator follows the printed formulas, so it shows the same step.

Why does my paycheck ignore my allowances when I earn more than $100,000?

Oregon treats the allowances like the personal exemption credit on the tax return, and that credit is not available above an income limit. The OR-W-4 instructions give the limits as $100,000 a year if you mark Single and $200,000 if you mark Married, and the employer's formula uses no allowances above them. The federal tax subtracted also shrinks, from $7,000 to nothing between $125,000 and $145,000 for single workers and between $250,000 and $290,000 for married ones.

What are Paid Leave Oregon and the statewide transit tax?

Paid Leave Oregon is the state's paid family, medical and safe leave insurance. The 2026 contribution is 1% of subject wages up to $184,500, and employees pay 60% of it, 0.6%. On a $60,000 salary that is $13.85 a paycheck, $360.10 a year. The statewide transit tax is one-tenth of 1% of wages with no cap, $2.31 a paycheck, $60.06 a year, and it is withheld even from employees who have no income tax withheld. Employers with 25 or more employees pay the other 40% of Paid Leave Oregon, $240.00 a year on that salary; smaller ones do not.

What does a 401(k), an HSA or a health plan do to my Oregon paycheck?

Oregon's formulas leave out pre-tax deductions for insurance, cafeteria plans, retirement plans and health savings accounts, so they all come out before Oregon income tax. Putting 6% of a $60,000 salary into a 401(k) ($138.46 a paycheck) cuts Oregon withholding by $10.66 and take-home pay by only $111.04. Paid Leave Oregon is figured on gross wages less deductions such as flexible spending and health savings accounts, so $100 of health premiums lowers it by $0.60 and Oregon income tax by $7.70. A 401(k) deferral is not one of those deductions, so this calculator charges Paid Leave Oregon on the pay before it.

Does this include the TriMet and Lane transit taxes?

No. Those are payroll taxes on the employer, based on the size of its payroll, and they are not taken from your pay. The Department of Revenue says they are separate from the statewide transit tax, which is withheld from every employee and is included here.

Who pays unemployment tax in Oregon, and how much is it?

The employer does, to the Employment Department. A new Oregon employer pays 2.4% in 2026 on the first $56,700 of each employee's pay, plus a 0.135% special payroll tax offset collected with it. That is $1,360.80 and $76.55 a year per employee at a $60,000 salary.

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## Keep reading

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