Itemized pay statement
Oregon’s statement includes detailed wage, rate, employer, deduction, and pay-period information. Nonexempt workers receive additional regular/overtime hours and rate information.
See details →OREGON PAYROLL RESOURCES · OR · REVIEWED 2026-10-03
Oregon Payroll &
Pay Statement Guide
Review Oregon itemized pay-statement requirements, the 2026 new-hire pay-code notice, withholding and transit taxes, Paid Leave Oregon, unemployment insurance, and official employer guidance. Run payroll for a small team and get employee statements from every calculated run.
Itemized statement every paymentOregon requires detailed pay information whenever wages, commissions, or salary are paid.
New 2026 pay-code noticeSB 906 added a separate new-hire explanation of pay rates, deductions, benefits, allowances, and payroll codes.
Reviewed 2026-10-03Checked against current Oregon government sources.
AT A GLANCE
What distinguishes Oregon pay-period records
Oregon has one of the more detailed itemized pay-statement frameworks in this batch. Employers must provide an itemized pay statement with every payment of wages, commissions, or salary. The required fields cover payment and pay-period dates, employee and employer identity, employer business identification and contact information, pay rates and basis, gross and net pay, deductions and their purposes, minimum-wage allowances, and additional hours/rate information for nonexempt employees. Beginning January 1, 2026, SB 906 also requires employers to give new hires a separate explanation of pay periods, eligible pay rates, benefits, deductions, allowances, and payroll codes and to review that information annually.
2026 payroll taxes and transit districts
Oregon publishes annual withholding formulas plus local transit payroll-tax rates. For 2026, the TriMet payroll tax rate is 0.008237 and the Lane Transit District rate is 0.0080 on applicable subject wages.
View 2026 payroll formulas →UI and Paid Leave Oregon
Oregon’s 2026 UI wage base is $56,700 with Tax Schedule 3 rates from 0.9% to 5.4% and a 2.4% new-employer base rate. The 2026 Paid Leave contribution rate is 1% of subject wages up to $184,500.
View current rates →Workers’ compensation
An Oregon employer with one or more subject workers generally must maintain workers’ compensation coverage. Oregon recognizes statutory worker exemptions, so confirm status rather than relying only on headcount.
View coverage guidance →STATE PAYROLL OVERVIEW
What makes Oregon different from other pay-statement jurisdictions
Oregon combines a highly detailed pay statement with a broader payroll-communication requirement that became effective in 2026. Under the state’s itemized-statement rules, each compensation payment must give the employee enough information to understand the dates covered, employer identity, rates and basis of pay, gross and net pay, deductions and their purposes, and applicable allowances. Nonexempt employees receive regular and overtime rate/hour information, and piece-rate workers receive additional piece-rate details.
Effective January 1, 2026, SB 906 requires employers to give all new hires an explanation designed to help them interpret the itemized statement. The explanation includes the regular pay period, types of pay rates the employee may be eligible for, benefit contributions and deductions, each type and purpose of deduction, allowances, employer-provided benefits, and payroll codes with descriptions. Employers must review and update that information by January 1 each year. This is a separate explanatory notice, not simply another set of fields to force onto the pay stub.
Oregon payroll also has multiple tax and contribution layers: state withholding, UI, Paid Leave Oregon, and local transit district payroll taxes where applicable. That makes work location and employer size relevant to the final payroll calculation.
PAYROLL REQUIREMENTS CHECKLIST
The Oregon requirements checklist
When a statement is required
Provide an itemized pay statement with every payment of wages, commissions, or salary.
Core information to include
Include the payment date, pay-period dates, employee and employer names, employer business registry or identification number, employer address and phone, rate or rates of pay and pay basis, gross and net pay, amounts and purposes of deductions, and allowances claimed as part of minimum wage where applicable.
Additional nonexempt fields
For nonexempt employees, show the regular rate and regular hours, overtime rate and overtime hours, and applicable piece-rate details when the employee is paid by piece.
2026 new-hire explanation
Separately provide the SB 906 explanation of pay periods, eligible pay-rate types, benefit contributions/deductions, deduction purposes, allowances, employer benefits, and payroll codes. Review and update that explanation annually by January 1.
PAYROLL RECORDS IN PRACTICE
How Oregon treats electronic statements and payroll explanations
Electronic statement delivery
Oregon allows the itemized statement to be provided electronically when the employee expressly agrees and can print or store the electronic information upon receipt. Do not treat passive access to a portal as automatically equivalent to the express-agreement requirement.
2026 notice delivery
The SB 906 explanatory notice may be provided electronically, linked from the employer’s server or website, posted conspicuously, included in a handbook, provided on paper, or delivered another way that keeps the information easily accessible to employees. It is an explanatory resource that complements the pay statement.
CHECK STATE WITHHOLDING, TRANSIT TAXES, UI, AND PAID LEAVE
Oregon payroll has multiple calculation layers
Use Oregon’s current withholding formulas and tables for state income-tax withholding. Then determine whether the wages are subject to a transit district payroll tax, UI, Paid Leave Oregon contributions, or other Oregon payroll programs.
LOCAL CONSIDERATIONS
Oregon work location can affect transit payroll taxes and regional programs
Oregon’s pay-statement content is statewide, but payroll taxes can change based on where work is performed. Employers should identify whether the employee’s wages are subject to TriMet or Lane Transit District payroll taxes and whether other regional tax programs affect the employee or employer.
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Portland metro / TriMetWages for work performed in the TriMet Transit District can be subject to the TriMet payroll tax. The 2026 rate is 0.008237. Apply the Department of Revenue’s sourcing rules rather than using the employer’s mailing address as a shortcut.
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Eugene / Lane Transit DistrictWages for work performed in the Lane Transit District can be subject to the LTD payroll tax. The 2026 rate is 0.0080.
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Metro Supportive Housing ServicesPortland-area payroll can also intersect with Metro’s Supportive Housing Services personal income tax and employer withholding requirements for certain employees. Confirm the current thresholds and employer rules directly with Metro rather than assuming every employee is subject.Official source
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Multi-state employeesOregon Employment Department publishes guidance for multi-state employment. Track where services are performed so UI and payroll-tax sourcing can be supported.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Oregon payroll records
1Confirm employee classification and work locationDetermine exemption status, pay basis, transit-district work, and applicable regional programs.›
2Enter detailed pay dataAdd pay-period/payment dates, rates, hours, overtime, piece-rate data where relevant, deductions, allowances, employer identification, and tax setup.›
3Review all Oregon layersCheck state withholding, UI, Paid Leave contributions, transit taxes, gross/net pay, and statement fields.›
4Generate the recordsComplete the Pay Run and generate the itemized employee and bookkeeping records.›
5Keep the 2026 explanation currentEnsure the separate SB 906 new-hire/pay-code explanation is available and reviewed annually by January 1.›
BUILT FOR REVIEWABLE PAYROLL
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OFFICIAL OREGON SOURCES USED FOR THIS PAGE
Official Oregon sources used for this page
01
Oregon BOLI · Paycheck Deductions and Itemized Statements
Official pay-statement field requirements, electronic-delivery conditions, and SB 906 new-hire notice overview.
02
Oregon BOLI · 2026 Legislative Updates
Official summary of SB 906 and the new 2026 pay-code/earnings explanation requirement.
03
Oregon Department of Revenue · Payroll Formulas, Tables and Deductions
2026 withholding formulas plus TriMet and Lane Transit District payroll-tax rates.
04
Oregon Employment Department · Current Tax and Contribution Rates
2026 UI tax schedule, wage base, new-employer rate, and Paid Leave contribution rate.
05
Oregon DCBS · Workers’ Compensation Coverage
Official guidance explaining the one-or-more-subject-worker coverage framework and exemptions.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Oregon state and regional government sources and is periodically reviewed against current agency guidance. We use BOLI pay-statement guidance, Department of Revenue payroll formulas, Employment Department contribution rates, workers’ compensation resources, and verified regional tax materials whenever available.
FREQUENTLY ASKED QUESTIONS
Oregon pay-statement FAQ
Does Oregon require an itemized statement every time wages are paid?
Yes. Oregon requires an itemized pay statement with every payment of wages, commissions, or salary.
What information belongs on an Oregon pay statement?
The statement includes payment and pay-period dates, employee/employer identity, employer business ID and contact information, pay rates and basis, gross and net pay, deductions and their purposes, applicable minimum-wage allowances, and additional regular/overtime or piece-rate information for nonexempt employees.
Can Oregon pay statements be electronic?
Yes, when the employee expressly agrees and can print or store the electronic information upon receipt.
What did SB 906 add in 2026?
Beginning January 1, 2026, employers must give new hires a separate explanation of regular pay periods, eligible pay-rate types, benefit contributions and deductions, deduction purposes, allowances, employer-provided benefits, and payroll codes. Employers must review and update that information annually by January 1.
What are Oregon’s 2026 UI and Paid Leave rates?
Oregon’s 2026 UI wage base is $56,700. Schedule 3 rates range from 0.9% to 5.4%, with a 2.4% new-employer base rate. Paid Leave Oregon’s total contribution rate is 1% of subject wages up to $184,500.
Do TriMet and Lane Transit District taxes affect payroll?
They can. For 2026, the TriMet rate is 0.008237 and the Lane Transit District rate is 0.0080 on subject wages. Employers should use Oregon’s work-location and sourcing rules to determine when the tax applies.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare an Oregon Pay Run, review the statement fields and payroll-tax layers before completion, and keep the applicable Oregon sources with your payroll workflow.