Oregon Paystub Generator
An Oregon paycheck can carry three state deductions where most states have one: income tax withholding, the statewide transit tax and the employee share of Paid Leave Oregon. Portland adds two more for high earners. This Oregon paystub generator calculates the state withholding with the 2026 formula and the transit tax to the cent, then lays every line out the way ORS 652.610 requires.
Free preview · 2026 Oregon withholding formula · Instant PDF
- 0.1%statewide transit tax on all wages
- 0.6%employee share of Paid Leave Oregon
- $16.80Portland metro minimum from July 1
- 9.9%top state bracket
The Three State Lines on a Portland Paycheck
| Deduction | Rate | Wage limit |
|---|---|---|
| Oregon income tax withholding | Formula, 4.75% to 9.9% | None |
| Statewide transit tax (OR STT) | 0.1% | None |
| Paid Leave Oregon, employee share | 0.6% | $184,500 |
All three come out of the employee's pay and appear as separate lines on an Oregon pay stub. The transit tax rate stays at one tenth of 1% because Measure 120, which would have raised it, did not pass in the May 19, 2026 primary; the Department of Revenue's statewide transit tax page still tells employers to withhold at 0.1%.
How the 150-206-436 Formula Reaches $137.05
Oregon's withholding starts from a base: annual wages minus federal tax withheld (capped at $8,750) minus a $2,910 standard deduction for single filers with fewer than three allowances. The bracket formula for a base between $11,400 and $50,000 is $941 plus 8.75% of the excess, minus $263 for each allowance.
Maya Patel, single, 0 allowances, biweekly
Supplemental pay such as a bonus may instead be withheld at a flat 8%, the same rate used when an employee has no OR-W-4 on file.
Willamette Coffee Roasters Sample

Scenario: Maya Patel works for Willamette Coffee Roasters at 1200 SE Division St in Portland. She earns $23.00 an hour, above the $16.80 Portland metro minimum and works 80 hours from September 7 to September 20, 2026, paid September 25. She files single with no OR-W-4 allowances. This is her 21st paycheck of the year.
| Line | Current | Year to date |
|---|---|---|
| Gross pay | $1,840.00 | $38,640.00 |
| Federal income tax | $136.95 | $2,875.95 |
| Oregon state tax | $137.05 | $2,878.05 |
| OR STT (transit tax) | $1.84 | $38.64 |
| Medicare | $26.68 | $560.28 |
| Social Security | $114.08 | $2,395.68 |
| Gross deductions | $416.60 | $8,748.60 |
| Net pay | $1,423.40 | $29,891.40 |
The transit tax is 0.1% of $1,840 or $1.84. Paid Leave Oregon adds the employee's 0.6%, which is $11.04 on this check and brings take-home pay to $1,412.36 once it is deducted. The guide to year-to-date totals on a pay stub explains why the $184,500 Paid Leave cap is tracked in the YTD column.
Paid Leave Oregon: Who Pays What
Employers with 25 or more employees
- Total contribution 1% of gross wages up to $184,500
- Employee pays 0.6% through payroll
- Employer pays 0.4% on top of wages
Employers with fewer than 25 employees
- Employee still pays 0.6% through payroll
- No employer share is required
- The deduction still has to appear on the stub
Unemployment insurance is different: it is an employer tax on the first $56,700 of wages for 2026 and never belongs among the deductions on an Oregon pay stub. The same is true of the federal unemployment tax described in this guide to FUTA.
Portland-Area Income Taxes for High Earners
For a worker like Maya neither tax applies, so her Oregon pay stub shows no local income tax line. TriMet and Lane transit district taxes are employer payroll taxes and are not deducted from wages.
What ORS 652.610 and SB 906 Require
Itemized on every statement
- Payment date and the dates of the pay period
- Employee name; employer name, business registry number, address and phone
- Pay rates and the basis of pay, such as hourly or salary
- Gross pay and net pay
- The amount and purpose of each deduction
- Regular and overtime hours and rates for non-exempt employees
From January 1, 2026, SB 906 also requires employers to give each new hire a written explanation of the pay statement: pay periods, rate types, every deduction and its purpose and a definition of each payroll code, reviewed every January. Electronic statements are allowed only when the employee expressly agrees and can print or store them. A clear oregon check stub with plain labels such as OR STT makes that explanation easy to write; this example shows what a pay stub looks like with standard labels.

Three Minimum Wages Since July 1, 2026
| Area | Hourly rate |
|---|---|
| Portland metro (inside the urban growth boundary) | $16.80 |
| Standard counties | $15.55 |
| Nonurban counties | $14.55 |
Oregon does not allow a tip credit, so tipped employees receive the full minimum for their area before tips. The Oregon pay stub should show that full hourly rate with tips listed separately.
Final Paychecks on a Tight Clock
- Fired or laid off
All wages due by the end of the next business day.
- Quits with 48 hours' notice
Due on the last day worked or the next business day if that is a weekend or holiday.
- Quits without notice
Due within five business days or on the next regular payday, whichever comes first.
Build It, Check It, Download It
- 1
Company and worker
Business name, Oregon address, employee name and the last four SSN digits.
- 2
Pay details
Rate, hours, pay frequency and the OR-W-4 allowances the employee claimed.
- 3
Preview and finish
Check the state, OR STT and federal lines, then download the PDF for $4.99.
Estimating a new rate or schedule first? The Oregon paycheck calculator shows take-home pay and the oregon paystub generator turns the final numbers into a statement. Each oregon pay stub it creates carries the year-to-date totals forward from the previous one.
Real Payroll, Real Records
A pay stub documents wages that were actually paid. Inventing income or altering deductions to qualify for a lease or loan is fraud. Use the oregon paystub generator only with true payroll data and keep each oregon paystub consistent with deposits and the W-2.
Watch a Portland Earnings Statement Take Shape
The walkthrough covers the full form; choose Oregon as the work state to see the state tax and OR STT lines.

Why Oregon Employers Need More Than a Generic Template
Oregon withholding subtracts federal tax before the state brackets apply, so a percentage guess is usually wrong. The transit tax is a separate line that most templates forget.
Online Paystub runs the 150-206-436 formula, prints the transit tax as OR STT and keeps every year-to-date column moving. Preview the Oregon paystub for free and download it once it matches payroll.
Oregon Paystub FAQ
What is the Oregon statewide transit tax rate in 2026?
0.1% of wages with no cap. Measure 120, which would have raised it, did not pass in May 2026, so employers keep withholding one tenth of 1%.
How much is Paid Leave Oregon on a paycheck?
The employee pays 0.6% of gross wages up to $184,500 in 2026. Employers with 25 or more employees add 0.4% of their own.
How is Oregon withholding calculated?
Annual wages minus federal tax withheld (up to $8,750) minus the standard deduction give a base, which runs through the 2026 bracket formula and is reduced by $263 per allowance.
Do Portland employees have local income tax withheld?
Only when they earn $200,000 or more or opt in. Then Metro's 1% tax and Multnomah County's Preschool for All tax are withheld.
What must an Oregon pay stub include?
Pay dates, employer and employee details, pay rates, gross and net pay, each deduction with its purpose and hours for non-exempt staff. A written guide to the statement is required at hire from 2026.
What is the Oregon minimum wage from July 1, 2026?
$16.80 in the Portland metro area, $15.55 in standard counties and $14.55 in nonurban counties, with no tip credit.
How much does an Oregon pay stub cost?
$4.99 for one stub, no subscription, with a free preview first.
Payroll rules on this page checked against the Oregon Department of Revenue, Paid Leave Oregon, BOLI and Oregon Metro by Olivia Bennett, Payroll Specialist. Last reviewed .
Oregon Paychecks in the Portland-Vancouver Metro
Oregon taxes wages earned in Oregon even for nonresidents and adds the transit tax and Paid Leave Oregon. Vancouver and Boise sit just across the borders.
- Vancouver residents who work in Portland pay Oregon tax, while Oregonians with jobs in Vancouver have no income tax but WA paid leave premiums. Use the Washington paystub generator for that side.
- Ontario and the Treasure Valley share one workforce. Jobs in Idaho use Idaho's flat-rate withholding in the Idaho paystub generator.
- Southern Oregon employers with crews in Siskiyou County owe California tax and SDI for that work; see the California paystub generator.