Withholding Contributions
As of January 1, 2023, employers should have begun withholding employee contributions for Paid Leave Oregon. The contribution rate for 2023 is 1% of employee gross wages up to $132,900 in wages, split between employee and employer contributions.
For larger employers with 25 or more employees, employers must cover at least 40% of the contribution rate (an employer can choose to cover the entire contribution or a portion larger than 40%), while employees contribute the balance. Employers with approved equivalent plans and smaller employers (fewer than 25 employees) are exempt from employer contributions.