Oregon Employer Compliance Kit 2027: State Checklist, Deadline Calendar and Excel Tracker

Who it is for

Owners, office managers and bookkeepers who run payroll for employees working in Oregon, from the first hire to the year-end forms.

Not the right fit if

Your employees work outside Oregon: get that state's kit, or the 2027 Employer Compliance Bundle for several states. Not a payroll service, and not a legal review of your policies.

Why it is different

• Built only from our Oregon data files, checked November 2026 against 12 official pages, among them Oregon Employment Department; Oregon Employment Department: Current Tax Rate; Official page; Oregon BOLI: Minimum wage increase schedule; U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026); Sick time: for workers (Oregon Bureau of Labor and Industries); SB 454 (2015), chapter 537: overview (Oregon State Legislature); Oregon BOLI: Meals and breaks.
• 4 items the official pages didn't state are marked "not confirmed" with the page to check, never guessed.
• The workbook recalculates with zero formula errors and dates the Oregon new-hire steps for you.

What is inside

• Start here. How to use the kit, the 15 confirmed Oregon rules at a glance and the 4 items to confirm, each with the official page to check: taxable wage base for 2027 (Oregon Employment Department: Current Tax Rate); state income tax withholding (Oregon DOR: iWire (W2 and 1099 reporting)); E-Verify for private employers (HB 3457 (2025) Open Government Impact Statement, Oregon Legislature); minimum wage change in 2027 (Oregon BOLI: Minimum wage increase schedule).
• Oregon 2027 checklist. Eight steps from unemployment tax registration to year-end filing, each confirmed rule with its source link and check date, from Oregon Employment Department, Oregon Employer Services Portal, Oregon Workers' Compensation Division. What it confirms: open 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; taxable wage base for 2026 (the latest published): $56,700 per employee in 2026; new employer tax rate: 2.4% for a new employer; quarterly 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); report each new hire to the state: Within 20 days of the hire date; minimum wage now (2026): $15.55 an hour; tipped employees: No tip credit: tipped staff get the full minimum wage before tips; paid sick leave: Oregon Sick Time law (ORS 653.601 to 653.661); meal 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; rest 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; breaks 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; workers' compensation insurance: Almost all employers; anyone who employs one or more workers is an employer; final pay when you let someone go: By the end of the next business day after a firing, layoff or mutual agreement; final pay when an employee quits: Within 5 business days or on the next regular payday, whichever comes first; state 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.
• 2027 deadline calendar. 13 dates our Oregon files state: 4 quarterly due dates from Oregon Employment Department; July 1, 2027: minimum wage change date (the 2027 rate is not confirmed); 3 state W-2 and 1099 filing dates from Oregon Department of Revenue, with weekend dates flagged and a month-by-month planner for your own.
• New hire and pay change checklist. One page per hire, with the report to Oregon Employer Services Portal (new hires reported in 20 days) and the I-9 steps, and one per pay change.
• Oregon compliance workbook (Excel). The Oregon dates in a deadline tracker with days left and status, a new-hire sheet that dates each step from the start date (new hires reported in 20 days), and a pay-change sheet that flags any rate below the 2027 floor.