---
title: "Oregon Employer Requirements 2027 Checklist | MCC Solutions"
description: "Oregon employers in 2027:  SUTA wage base, new hires reported in 20 days, final pay within 1 working day if fired. Official sources linked."
url: "https://mcc-solutionsnj.com/bookkeeping/oregon-employer-compliance-2027"
---

Employer checklist · Oregon · 2027

# Oregon employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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**Sources checked:** November 2026

**Quick answer.** Oregon: SUTA wage base; 2.4% new employer rate; new hires reported in 20 days; paid sick leave required; meal breaks required; final pay within 1 working day if fired. 19 of 19 checklist items are confirmed on official pages; none are open.

## 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](https://revenueonline.dor.oregon.gov/tap/_/?Link=BIN), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### ConfirmedTaxable wage base for 2027 Not announced yet when we checked in November 2026. Use the 2026 base below until the state publishes the 2027 figure, usually by January. Source: [Oregon Employment Department: Current Tax Rate](https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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](https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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](https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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](https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### ConfirmedState income tax withholding State income tax applies. New employees fill out the state certificate: Form OR-W-4, Oregon Withholding Statement and Exemption Certificate. Source: [Oregon Department of Revenue: 2025 Form OR-W-4](https://www.oregon.gov/dor/forms/FormsPubs/form-or-W-4_101-402_2025.pdf), checked November 2026

### 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](https://employerportal.oregonchildsupport.gov/index.aspx), checked November 2026 · More: [First hire checklist for Oregon](/bookkeeping/first-hire-checklist-by-state?state=or)

- #### ConfirmedWorkplace posters Oregon Bureau of Labor and Industries lists the required posters. Source: [Oregon Bureau of Labor and Industries: Required Worksite Posters](https://www.oregon.gov/boli/employers/pages/required-worksite-postings.aspx), checked November 2026 · More: [First hire checklist for Oregon](/bookkeeping/first-hire-checklist-by-state?state=or)
- #### ConfirmedE-Verify for private employers No state law requires private employers in Oregon to use E-Verify: NCSL's State E-Verify Action summary (secondary source, checked November 2026) doesn't list Oregon among the 22 states that require E-Verify of any employer.Nine states—Alabama, Arizona, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Utah—require E-Verify for all employers Source: [NCSL (secondary source): State E-Verify Action, National Conference of State Legislatures (undated 50-state summary)](https://www.ncsl.org/immigration/state-e-verify-action), checked November 2026 · More: [E-Verify requirements by state](/bookkeeping/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). Sources: [Oregon BOLI: Minimum wage increase schedule](https://www.oregon.gov/boli/workers/pages/minimum-wage-schedule.aspx); [Oregon BOLI: Oregon minimum wage](https://www.oregon.gov/boli/workers/pages/minimum-wage.aspx); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### ConfirmedMinimum wage change in 2027 Not announced yet when we checked in November 2026. The next change takes effect Thursday, July 1, 2027; until then the rate stays $15.55 an hour.BOLI calculates the CPI change by April 30 each year and any increase takes effect July 1. The July 1, 2027 rates aren't out yet; Portland metro stays $1.25 above standard and nonurban $1 below. Sources: [Oregon BOLI: Minimum wage increase schedule](https://www.oregon.gov/boli/workers/pages/minimum-wage-schedule.aspx); [Oregon BOLI: Oregon minimum wage](https://www.oregon.gov/boli/workers/pages/minimum-wage.aspx); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/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)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/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](https://www.oregon.gov/boli/workers/pages/minimum-wage-schedule.aspx), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/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.

Sources: [Sick time: for workers (Oregon Bureau of Labor and Industries)](https://www.oregon.gov/boli/workers/pages/sick-time.aspx); [SB 454 (2015), chapter 537: overview (Oregon State Legislature)](https://apps.oregonlegislature.gov/liz/2015R1/Measures/Overview/SB454), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/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)](https://apps.oregonlegislature.gov/liz/2015R1/Measures/Overview/SB454), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/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. Sources: [Oregon BOLI: Meals and breaks](https://www.oregon.gov/boli/workers/pages/meals-and-breaks.aspx); [Oregon BOLI: Minor workers](https://www.oregon.gov/boli/employers/pages/minor-workers.aspx), checked November 2026 · More: [Oregon meal break laws](/bookkeeping/meal-break-laws-oregon)
- #### 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 Sources: [Oregon BOLI: Meals and breaks](https://www.oregon.gov/boli/workers/pages/meals-and-breaks.aspx); [Oregon BOLI: Minor workers](https://www.oregon.gov/boli/employers/pages/minor-workers.aspx), checked November 2026 · More: [Oregon meal break laws](/bookkeeping/meal-break-laws-oregon)
- #### 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.

Sources: [Oregon BOLI: Meals and breaks](https://www.oregon.gov/boli/workers/pages/meals-and-breaks.aspx); [Oregon BOLI: Minor workers](https://www.oregon.gov/boli/employers/pages/minor-workers.aspx), checked November 2026 · More: [Oregon meal break laws](/bookkeeping/meal-break-laws-oregon)

### 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.Poster: Every employer required to carry coverage posts the Workers' Compensation Notice of Compliance, which the Workers' Compensation Division sends after the employer buys insurance; ask the Division for a missing or duplicate notice.
- 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)](https://wcd.oregon.gov/employer/Pages/compensation-insurance-overview.aspx), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/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)](https://wcd.oregon.gov/employer/Pages/compensation-insurance-overview.aspx), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/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](https://www.oregon.gov/boli/workers/pages/paychecks.aspx), checked November 2026 · More: [Oregon final paycheck law](/bookkeeping/final-paycheck-laws-oregon)
- #### 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 firstUnused 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](https://www.oregon.gov/boli/workers/pages/paychecks.aspx), checked November 2026 · More: [Oregon final paycheck law](/bookkeeping/final-paycheck-laws-oregon)

- #### 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 Claim Request for Regular Unemployment Insurance (Form 127, 0125)](https://unemployment.oregon.gov/uploads/docs/Form127-EN.pdf), checked November 2026 · More: [Oregon work search rules](/tools/unemployment-work-search-oregon)

### 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.

Sources: [Oregon DOR: iWire (W2 and 1099 reporting)](https://www.oregon.gov/DOR/programs/businesses/Pages/iwire.aspx); [Oregon DOR: iWire information return brochure 150-206-002 (Rev. 03-18)](https://www.oregon.gov/dor/forms/FormsPubs/iwire-information-return-brochure_206-002.pdf); [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf); [IRS Publication 5718 (Processing Year 2026), Table 9-1: CF/SF participating states](https://www.irs.gov/pub/irs-pdf/p5718.pdf), checked November 2026 · More: [Oregon 1099 filing requirements](/bookkeeping/1099-filing-requirements-oregon)

## 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.

Hiring in another state? [Employer registration in Oregon, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check).

| Date | What | Source |
| --- | --- | --- |
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | [Oregon Employment Department: Current Tax Rate](https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx) |
| Sunday, January 31, 2027 | 1099-NEC through iWire Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | [Oregon DOR: iWire (W2 and 1099 reporting)](https://www.oregon.gov/DOR/programs/businesses/Pages/iwire.aspx) |
| Sunday, January 31, 2027 | W-2s through iWire Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | [Oregon DOR: iWire (W2 and 1099 reporting)](https://www.oregon.gov/DOR/programs/businesses/Pages/iwire.aspx) |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | [IRS Topic no. 752, Filing Forms W-2 and W-3](https://www.irs.gov/taxtopics/tc752) |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Wednesday, March 31, 2027 | 1099-MISC, 1099-R, 1099-G, 1099-K and W-2G through iWire | [Oregon DOR: iWire (W2 and 1099 reporting)](https://www.oregon.gov/DOR/programs/businesses/Pages/iwire.aspx) |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | [Oregon Employment Department: Current Tax Rate](https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx) |
| Thursday, July 1, 2027 | Minimum wage change date (the 2027 rate is not confirmed) | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | [Oregon Employment Department: Current Tax Rate](https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx) |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | [Oregon Employment Department: Current Tax Rate](https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx) |

Oregon kit

## Oregon Employer Compliance Kit 2027

This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.

[Get the kit, $19](/toolkits/oregon-employer-compliance-kit-2027)

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

**What is the Oregon unemployment tax wage base for 2027?**

Not announced yet when we checked in November 2026. Use the 2026 base below until the state publishes the 2027 figure, usually by January.

**How soon must a Oregon employer report a new hire?**

Within 20 days of the hire date.

**What is the Oregon minimum wage in 2027?**

Not announced yet when we checked in November 2026. The next change takes effect Thursday, July 1, 2027; until then the rate stays $15.55 an hour. BOLI calculates the CPI change by April 30 each year and any increase takes effect July 1. The July 1, 2027 rates aren't out yet; Portland metro stays $1.25 above standard and nonurban $1 below.

**Does Oregon require paid 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.

**When is a final paycheck due in Oregon?**

If the employer ends the job: By the end of the next business day after a firing, layoff or mutual agreement. If the employee quits: Within 5 business days or on the next regular payday, whichever comes first.

**Does Oregon require state W-2 or 1099 filing?**

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

**Do Oregon employers need workers' comp?**

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

Related: [Employer compliance by state](/bookkeeping/employer-compliance-by-state) · [2027 changes for employers](/bookkeeping/2027-state-law-changes-for-employers?state=or)

**Rule Watch:** keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. [See Rule Watch](/rule-watch).

Required posters: [workplace posters by state](/bookkeeping/required-workplace-posters-by-state), with free official links.

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