Oregon employer compliance checklist for 2027

Sources checked: November 2026

Oregon 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

• ConfirmedOpen a state unemployment tax account

  Oregon Employment Department: register before the first paycheck on the Department of Revenue's Revenue Online site, or with the Combined Employer's Registration form.

  Source: Oregon Employment Department, checked November 2026 · More: Unemployment tax wage bases by state

• Not confirmedTaxable wage base for 2027

  Not confirmed — check Oregon Employment Department: Current Tax Rate.

  More: Unemployment tax wage bases by state

• ConfirmedTaxable wage base for 2026 (the latest published)

  $56,700 per employee in 2026.

  Oregon Employment Department: $56,700 per employee for 2026 ($54,300 in 2025).

  Source: Oregon Employment Department: Current Tax Rate, checked November 2026 · More: Unemployment tax wage bases by state

• ConfirmedNew employer tax rate

  2.4% for a new employer.

  Oregon Employment Department: 2.4% (tax schedule 3, 2026).

  Source: Oregon Employment Department: Current Tax Rate, checked November 2026 · More: Unemployment tax wage bases by state

• ConfirmedQuarterly wage reports and payments

  Quarterly reports: April 30, July 31, October 31 and January 31; a weekend or holiday moves it to the next business day (Oregon Employment Department).

  Source: Oregon Employment Department: Current Tax Rate, checked November 2026 · More: Unemployment tax wage bases by state

• Not confirmedState income tax withholding

  The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Oregon DOR: iWire (W2 and 1099 reporting).

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

• ConfirmedReport each new hire to the state

  Within 20 days of the hire date.

  • Who: Any employee required to fill out a W-4; rehires terminated for more than 60 days.
  • Independent contractors: yes, report them too. Since January 1, 2024: independent contractors who submit a W-9 and are expected to work more than 20 days in a calendar year, and contractors reengaged after 60 days without services.
  • How: online, fax, mail. Oregon Employer Services Portal; fax 877-877-7415; mail Oregon Child Support Program, Employer Services, PO Box 14680, Salem OR 97309.

  Source: Official page, checked November 2026 · More: First hire checklist for Oregon

• Not confirmedE-Verify for private employers

  Not confirmed — check HB 3457 (2025) Open Government Impact Statement, Oregon Legislature.

  More: E-Verify requirements by state

3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

• ConfirmedMinimum wage now (2026)

  $15.55 an hour.

  Standard $15.55 from July 1, 2026; Portland metro $16.80; nonurban counties $14.55 (BOLI).

  Source: Oregon BOLI: Minimum wage increase schedule, checked November 2026 · More: Minimum wage by state 2027

• Not confirmedMinimum wage change in 2027

  The files give a change date of Thursday, July 1, 2027; the 2027 rate itself is not confirmed. Not confirmed — check Oregon BOLI: Minimum wage increase schedule.

  More: Minimum wage by state 2027

• ConfirmedTipped employees

  No tip credit: tipped staff get the full minimum wage before tips.

  BOLI: tip credits are illegal in Oregon; tips can't be counted against hourly pay.

  Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027

• ConfirmedCity and county rates

  Oregon sets three regional rates in state law (Portland metro, standard, nonurban); BOLI's schedule says which applies.

  Source: Oregon BOLI: Minimum wage increase schedule, checked November 2026 · More: Minimum wage by state 2027

4. Paid sick leaveAccrual, limits and notice.

• ConfirmedPaid sick leave

  Oregon Sick Time law (ORS 653.601 to 653.661). Yes: a statewide paid sick leave law covers private employers.

  • Accrual: At least 1 hour of protected sick time for every 30 hours worked.
  • Yearly limit: Up to 40 hours a year; the employer can limit use to 40 hours a year and cap the balance at 80 hours.
  • Small employers: Smaller employers (fewer than 10 employees, or fewer than 6 with a Portland location) must still provide the time, but it can be unpaid; employees can take it without being disciplined or fired.
  • Carryover: Employers may limit carryover to 40 hours a year and the total balance to 80 hours.
  • Notice to employees: Employers must tell employees in writing at least every three months how much sick time they have, and post the sick time poster.
  • When it can be used: New employees may be required to wait until their 91st calendar day of employment.

  Source: Sick time: for workers (Oregon Bureau of Labor and Industries), checked November 2026 · More: Paid sick leave laws by state

• ConfirmedCity or county sick leave rules

  SB 454 (2015), Oregon Laws chapter 537

  Source: SB 454 (2015), chapter 537: overview (Oregon State Legislature), checked November 2026 · More: Paid sick leave laws by state

5. Meal and rest breaksAdults and workers under 18.

• ConfirmedMeal breaks for adults

  An unpaid 30-minute meal period for non-exempt employees working 6 or more hours, a second at 14 hours and a third at 22. Paid in full if any duties are performed.

  Meal periods of at least 30 minutes must be provided to non-exempt employees who work 6 or more hours in one work period.

  Source: Oregon BOLI: Meals and breaks, checked November 2026 · More: Oregon meal break laws

• ConfirmedRest breaks for adults

  A paid 10-minute rest period for every 4-hour segment or major part of one: one for a shift over 2 hours, two over 6, three over 10, four over 14.

  an employer-paid rest period of not less than 10 minutes for every segment of four hours

  Source: Oregon BOLI: Meals and breaks, checked November 2026 · More: Oregon meal break laws

• ConfirmedBreaks for workers under 18

  Minors get 15-minute paid rest breaks instead of 10 for each 4 hours, and a 30-minute meal period at 6 hours. Meal period exceptions never apply to 14- and 15-year-olds. (Ages: under 18.)

  Rest breaks for all minors are 15 minutes rather than 10.

  • Waivers: Tipped food and beverage servers 18 or older may voluntarily waive the meal period in writing. Rest breaks can't be added to a meal period or taken at the start or end of a shift.

  Source: Oregon BOLI: Meals and breaks, checked November 2026 · More: Oregon meal break laws

6. Workers' compensationCoverage, posters and proof.

• ConfirmedWorkers' compensation insurance

  Almost all employers; anyone who employs one or more workers is an employer.

  Oregon requires almost all employers to carry workers' compensation insurance for their employees.

  • Check a policy: See the division's employer coverage tools, or call employer coverage indexing at 503-947-7814.

  Source: Workers' compensation insurance overview (Oregon Workers' Compensation Division), checked November 2026 · More: Workers' comp requirements by state

• ConfirmedIf there's no coverage

  A business without required coverage may face civil penalties; no amount is given on the page.

  Source: Workers' compensation insurance overview (Oregon Workers' Compensation Division), checked November 2026 · More: Workers' comp requirements by state

7. Final payWhen someone leaves.

• ConfirmedFinal pay when you let someone go

  By the end of the next business day after a firing, layoff or mutual agreement.

  due by the end of the next business day

  Source: BOLI: Paychecks, for workers, checked November 2026 · More: Oregon final paycheck law

• ConfirmedFinal pay when an employee quits

  Within 5 business days or on the next regular payday, whichever comes first.

  due within five business days or on the next regular payday, whichever comes first

  • Unused vacation: There's no legal requirement to offer vacation, but an employer must honor any established policy or agreement on paying such benefits at termination.
  • If it's late: Penalty wages of eight times the employee's regular hourly rate for each day the pay is late, for up to 30 days.

  Source: BOLI: Paychecks, for workers, checked November 2026 · More: Oregon final paycheck law

• ConfirmedFor a laid-off employee: the state's work search rule

  At least 5 work-search activities a week; at least 2 must be direct contacts with employers.

  Source: Oregon Employment Department: Weekly claims, checked November 2026 · More: Unemployment work search rules by state

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

• ConfirmedState copies of W-2s and 1099s

  Businesses that issue 1099s must submit them through iWire: 1099-G, 1099-K, 1099-NEC, 1099-MISC, 1099-R and W-2G. The iWire brochure ties the requirement to recipients with an Oregon address.

  • W-2s: January 31
  • 1099s: 1099-NEC January 31; 1099-MISC and other 1099s March 31
  • Annual reconciliation: Oregon Annual Reconciliation (Form OR-WR).
  • Electronic filing: All W-2s and all 1099s must be filed electronically through iWire; there is no minimum count.

  Source: Oregon DOR: iWire (W2 and 1099 reporting), checked November 2026 · More: Oregon 1099 filing requirements

Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

Still to confirm

• Taxable wage base for 2027: check Oregon Employment Department: Current Tax Rate
• State income tax withholding: check Oregon DOR: iWire (W2 and 1099 reporting)
• E-Verify for private employers: check HB 3457 (2025) Open Government Impact Statement, Oregon Legislature
• Minimum wage change in 2027: check Oregon BOLI: Minimum wage increase schedule

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

Common questions

Related: Employer compliance by state · 2027 changes for employers