Cost to hire an employee in Oregon
On top of a $50,000 salary, a Oregon employer pays roughly $5,712 in payroll taxes and insurance before benefits, about 11.4% of wages.
Last verified November 2, 2026. Sources: oregon.gov, taxnews.ey.com, taxnews.ey.com, oregoncapitalchronicle.com.
What a Oregon employer pays
| Cost | Rate | Applies to |
|---|---|---|
| Social Security | 6.2% | Wages up to $184,500 |
| Medicare | 1.45% | All wages |
| Federal unemployment (FUTA) | 0.6% net | First $7,000 |
| Oregon unemployment (SUTA) | 2.4% new employer 0.9%–5.4% experienced | First $56,700 |
| Paid Leave Oregon | 0.4% | Wages up to $184,500 |
| Workers' compensation | ~$0.89 per $100 | Varies by job class |
Special Payroll Tax Offset 0.135% is part of the UI rate. Paid Leave Oregon is 1% up to $184,500 (employer 40% if 25+ employees, employee 60%). Statewide Transit Tax is 0.1% employee-paid (separate).
Total cost at different salaries
| Salary | Employer taxes & insurance | % of salary | Total cost |
|---|---|---|---|
| $35,000 | $4,011 | 11.5% | $39,011 |
| $50,000 | $5,712 | 11.4% | $55,712 |
| $75,000 | $8,108 | 10.8% | $83,108 |
| $100,000 | $10,343 | 10.3% | $110,343 |
| $150,000 | $14,813 | 9.9% | $164,813 |
Benefits usually cost more than taxes. The BLS Employer Costs for Employee Compensation survey puts benefits at roughly 30% of total compensation in private industry. Add your health plan cost in the calculator to include it.
Oregon vs. neighboring states
| State | SUTA wage base | New-employer rate | Cost on $50,000 |
|---|---|---|---|
| Oregon | $56,700 | 2.4% | $5,712 |
| California | $7,000 | 3.5% | $5,147 |
| Idaho | $58,300 | 1% | $4,917 |
| Nevada | $43,700 | 3% | $5,543 |
| Washington | $78,200 | 1.25% | $5,328 |
Frequently asked questions
- How much does it cost to hire an employee in Oregon?
- On a $50,000 salary, employer payroll taxes and insurance add about $5,712 (11.4%), before benefits, for a total of $55,712.
- What is the Oregon SUTA rate for new employers?
- New employers generally pay 2.4% on the first $56,700 of each employee's wages. Experienced employers pay between 0.9% and 5.4%.
- Do Oregon employers pay FUTA?
- Yes. Employers pay 6.0% on the first $7,000 of wages, reduced to 0.6% with the state unemployment credit.