Oregon Nanny Tax Guide
Last updated: February 10, 2026
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $14.05/hr | Rural: $14.05; Standard: $15.05; Portland Metro: $16.30 (varies July 1) |
| Pay Frequency | Paydays no more than 35 days apart | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in: after 44 hrs | |
| Record Retention | 3 years |
Withholding Form: OR-W-4
Registration: Register online
Program: Paid Leave Oregon
| Item | Value |
|---|---|
| Employer Contribution | Yes |
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
1hr/30hrs unpaid (10+ employees); 40hr cap; eligible after 90 days; Yes -- employer + employee contributions; benefits since Sept 3, 2023
Accrual Rate: 1hr/30hrs worked
Annual Cap: 40 hrs
1hr/30hrs unpaid (10+ employees); 40hr cap; eligible after 90 days; Yes -- employer + employee contributions; benefits since Sept 3, 2023
Deadline: Within 20 days of hire
Report Online: File report
OregonSaves mandatory retirement registration; Portland Metro Supportive Housing Services Tax (1% over $125K); Multnomah County Preschool for All Tax (1.5%+); 10-min rest per 4 hrs; 24 weekly hrs rest + 8 daily hrs for live-in; 3 tiers of minimum wage by county
| Locality | Tax Type | Rate | Notes |
|---|---|---|---|
| Portland Metro | Supportive Housing Services Tax | 0.01% | 1% over $125K |
| Multnomah County | Preschool for All Tax | 0.015% | 1.5%+ on high earners |
Form OR-W-4
Oregon state income tax withholding form
Purpose: Employee completes for state tax withholding
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
Unemployment insurance and workforce regulations
Tax withholding and registration
New hire reporting portal
Paid family and medical leave
State agency
State agency
State agency
State agency
State agency
State agency