Oregon Pay Stub Generator -- Free

Oregon's economy is shaped by its geography and its unusual combination of industries. Portland is a legitimate technology hub -- Nike's global headquarters is in Beaverton just outside the city, Adidas runs its North American operations from Portland, Intel has one of its most important chip-manufacturing campuses in Hillsboro, and a growing constellation of software and e-commerce companies have established significant Portland presences. The Willamette Valley produces some of the world's finest Pinot Noir and an enormous variety of agricultural products -- hazelnuts, hops, berries, and greenhouse crops. Oregon's extensive timber industry, while diminished from its peak, remains significant in rural communities. Tourism centered on Crater Lake, the Columbia River Gorge, and the Oregon Coast is a year-round economic driver.

Oregon is notable for having no sales tax -- one of five states without one -- which affects how residents experience their overall tax burden even while facing relatively high income taxes. Oregon's income tax structure is graduated with rates from 4.75% to 9.9%, and the state has specific statutory requirements for pay stub documentation under ORS 652.610. This generator calculates Oregon's income tax and all federal taxes for a complete, professional pay stub PDF.

Oregon Income Tax Rates

Oregon has four graduated income tax brackets for single filers in 2024:

• 4.75%: $0 to $10,200
• 6.75%: $10,201 to $25,500
• 8.75%: $25,501 to $125,000
• 9.9%: Above $125,000

Oregon's 9.9% top rate is among the highest in the country, reflecting Oregon's historically progressive tax policy and the state's significant reliance on income tax as a revenue source (the absence of sales tax means income tax must work harder). A Portland software engineer earning $150,000 pays the 9.9% rate on $25,000 of their income, with most of the rest at 8.75%.

Oregon provides a standard deduction ($2,420 for single filers in 2024) and a personal exemption credit ($236 for single filers), both of which are modest compared to federal amounts. Oregon does not allow a deduction for federal income taxes paid (some states do), keeping Oregon's taxable income closely aligned with federal AGI.

Oregon also has a statewide transit tax (Statewide Transit Tax, or STT) of 0.1% on wages, which funds statewide public transportation improvements. This appears as a small additional deduction on Oregon pay stubs.

Oregon's Metro District (Portland metro area) and Multnomah County have adopted local income taxes in recent years:

• Metro District Income Tax: 1% on income above $125,000 (single), effective 2021
• Multnomah County Preschool for All Tax: 1.5% on income above $125,000 (single), effective 2021

Portland-area high earners paying Metro and Multnomah County taxes face a combined marginal rate on income above $125,000 that can reach 9.9% (state) + 1% (Metro) + 1.5% (Multnomah) = 12.4%, approaching California levels for Portland residents.

Does Oregon Require Pay Stubs?

Yes. Oregon Revised Statute (ORS) 652.610 requires employers to provide employees with a statement of earnings at each regular pay date. This is a mandatory provision enforced by the Oregon Bureau of Labor and Industries (BOLI). BOLI investigates wage complaints and can order employers to provide required documentation.

Oregon's pay stub requirement is part of a broader set of worker protections that characterize the state's labor law environment. Oregon has pioneered many worker protection policies that other states have later adopted.

Pay Stub Requirements in Oregon

Under ORS 652.610, Oregon pay stubs must provide detailed itemized information:

• Date of payment and pay period dates
• Name and address of the employer
• Name of the employee
• Straight-time hours worked
• Overtime hours worked
• Rate or rates of pay
• Gross wages earned
• Amount and purpose of each deduction made from wages
• Net wages paid

Oregon's requirement for "purpose of each deduction" means every deduction must be labeled -- federal income tax, Oregon income tax, Oregon statewide transit tax, Social Security, Medicare, health insurance, 401(k), and any other deduction each needs to be identified separately. The specificity is important for workers with multiple Oregon-specific deductions.

Pay Frequency Laws in Oregon

Oregon Revised Statute § 652.120 requires that employers pay wages at least once every 35 days (approximately monthly). In practice, most Oregon employers pay bi-weekly or semi-monthly. Oregon does not require different frequencies for different worker categories -- the monthly minimum applies uniformly.

Oregon's final paycheck rules are among the most employee-favorable in the country: if an employer fires or lays off an employee, the final check must be paid immediately (or by the end of the first business day if the payroll office cannot process immediately). If an employee resigns and gives 48 hours' notice, the final check is due on the last day of work. If an employee resigns without notice, the employer has five business days to provide the final check.

Oregon's overtime law follows the FLSA standard (40 hours per week), but retail and some other employers have specific Oregon rules about mandatory overtime arrangements.

Oregon's Technology and Creative Economy

Nike and athletic brands: Nike's World Campus in Beaverton employs approximately 13,000 in Oregon alone, and Adidas North America in Portland employs thousands more. Columbia Sportswear, LaCrosse Footwear, and dozens of smaller outdoor brands make the Portland area the center of the global outdoor and athletic apparel industry. Brand employees -- designers, product managers, engineers, marketers -- work in highly competitive creative fields where periods between companies are common. During those transitions, income documentation for Portland's expensive rental market is essential.

Intel's Hillsboro campus: Intel's D1X fab and associated facilities in Hillsboro represent one of the most important semiconductor manufacturing sites in the United States. Intel employs approximately 20,000 in Oregon, with roles ranging from PhD-level process engineers to manufacturing technicians to administrative staff. Intel workers are well-compensated and often face complex pay situations with RSU vesting, bonus payments, and overtime from extended manufacturing shifts.

Outdoor recreation and tourism: Oregon's outdoor recreation economy is substantial -- whitewater guiding, ski instructing, fishing guides, and national park workers all contribute to rural economies. Many of these workers have seasonal or variable income patterns and need documentation for off-season housing applications. Bend, Oregon has become a significant outdoor recreation and remote work destination with a competitive housing market.

Wine industry workers: Oregon's Willamette Valley wine industry employs farm workers, cellar hands, tasting room staff, and wine industry professionals. The wine industry is seasonal in terms of harvest (concentrated in September-October) but year-round in terms of production, tourism, and sales. Wine workers often have variable income and may hold multiple part-time roles across the industry.

What a Oregon Paycheck Looks Like -- A Worked Example

A tech and food industry worker earning $62,000 per year in Oregon on a bi-weekly schedule ($2,385 gross per check) pays: $181 in Oregon income tax (4.75%-9.9% graduated, 8.75% marginal bracket) plus $2 in statewide transit tax (0.1%), $148 in Social Security (6.2%), $35 in Medicare (1.45%) -- net take-home approximately $1,808 per paycheck.

2024 minimum wage in Oregon: $14.20/hr statewide (2024); $15.45/hr in the Portland metro area. Oregon uses a three-tier minimum wage: Portland metro, standard, and nonurban counties (lower).

Frequently Asked Questions for Oregon Workers

Oregon has no sales tax. Does that offset the high income tax I pay?

It depends on your income and spending patterns. For lower-income workers who spend most of their income on consumption, the absence of sales tax provides significant relief -- Oregon's no-sales-tax status means you save 0% (Oregon) vs. up to 10%+ (some California cities) on all purchases. However, for higher-income workers who save or invest a large portion of their income, the sales tax saving is less impactful than the income tax difference. Oregon Department of Revenue estimates that the average Oregon household pays less in combined state and local taxes than most high-tax states, despite the high income tax rates, partly because the sales tax absence affects so many purchases. Whether it "offsets" depends on your specific financial situation.

I live in Portland and earn $200,000. Am I really paying Metro and Multnomah County taxes on top of Oregon state tax?

Yes. Portland-area high earners face these additional local income taxes above certain thresholds. The Metro Supportive Housing Services Tax (1% of income over $125,000 for singles) and the Multnomah County Preschool for All Tax (1.5% of income over $125,000 for singles) were both approved by voters and are in effect. On $200,000 annual income, you would pay these taxes on $75,000 (the amount above $125,000): Metro at 1% = $750 and Multnomah at 1.5% = $1,125. Combined with the 9.9% state rate on income above $125,000 and the statewide transit tax, Portland's high-income workers face one of the highest combined state/local income tax burdens on the West Coast. These local taxes are filed annually (not withheld through employer payroll in all cases), so you may need to make quarterly estimated payments.

What is Oregon's Statewide Transit Tax and will I see it on my stub?

Yes. Oregon's Statewide Transit Tax (STT) is 0.1% of wages with no wage cap, withheld by employers and remitted to the Oregon Department of Revenue. It appears as a small deduction on your pay stub (about $1 for every $1,000 of gross wages). It funds transit projects statewide -- not just in the Portland metro but across Oregon. This is separate from the TriMet Self-Employment Tax that self-employed workers in the TriMet district pay. The STT is one of several Oregon-specific deductions that make an Oregon pay stub more complex than states with fewer state programs.

How does Oregon handle final paychecks compared to other states?

Oregon is one of the strictest states for final paycheck timing. Fired or involuntarily terminated workers must receive their final check immediately (end of the first business day). Workers who quit and give 48 hours notice get their final check on the last day of work. Workers who quit without notice have a 5-business-day window. These rules are enforceable, and violators face penalties. This is stricter than most states (Texas allows until the next regular payday; Ohio similar) but comparable to California's immediate-payment-on-termination rule. If you are leaving a job in Oregon, document your last day clearly and know when your final check is legally due.

I work at a Willamette Valley winery during harvest. How do I document seasonal income?

Agricultural workers in Oregon are covered by most state wage laws, including the pay stub requirement. Your winery employer must provide you with a pay stub for each pay period, even during the short harvest window. For income documentation purposes, generate stubs reflecting your actual daily or weekly earnings during the harvest season, using the dates you actually worked. Note that agricultural piece-rate work (paying per bin of grapes, per pound of fruit) has specific rules in Oregon about how it must be documented and calculated to meet minimum wage requirements. See our hourly pay stub template for guidance on documenting hourly and piece-rate income.

Related Tools

For West Coast state comparisons, see the Washington pay stub generator (no income tax but WA Cares/PFML, Seattle tech economy), the California pay stub generator (similar tech/outdoor economy, highest rates), or the Colorado pay stub generator (Mountain West outdoor/tech economy, 4.4% flat). The free pay stub template covers the required Oregon itemization in detail.