Calculate your contribution
Here’s a quick and simple way to estimate how much you contribute to Paid Leave Oregon.
How to calculate your contribution
Employees pay 60% of the total 1% contribution rates.
For example, if your wages total $1,000 for the pay period, you would pay $6 (60% of the total contribution rate of 1%) as your portion of the contribution for that pay period. The annual maximum employee wage for contributions is set at the Social Security wage index (changes each year). For 2025, it is $176,100 and for 2026 it is $184,500. You don't pay contributions for wages beyond the maximum wage amount for each employer you work for. If you have more than one employer, you must reach your maximum wage for each employer before they stop taking out contributions.
Self-employed people who choose Paid Leave Oregon coverage pay the same rate as employees. We calculate your contributions based on your net income from self-employment (income after expenses) from the prior year’s tax return. The maximum annual wage is $176,100 for the first quarter of 2026 and $184,500 for the second quarter of 2026 through the first quarter of 2027. For example, if your net income from self-employment from the prior year’s income tax return was $10,000, you would pay $60 (60% of the total contribution rate of 1%) for the year. Your portion of the contribution payments is due quarterly, so you would pay $15 per quarter to the Oregon Employment Department. If your coverage starts or ends partway through a quarter, your contribution amount for that quarter will be different.
Large employers with 25 or more employees on average pay 40% of the total 1% contribution rate up to maximum wages at the social security wage index for each employee which is $176,100 for 2025 and $184,500 for 2026. For example, if you have 25 or more employees on average and $1 million in payroll, you will pay $4,000 (40% of 1%) per year and your employees will pay $6,000 (60% of 1%) per year. This is a total contribution of $10,000 for the year. Use the contributions calculator to estimate how much you'll pay. Reminder: Small employers with fewer than 25 employees on average don’t have to pay the employer contribution unless they have received a assistance grant in the last 2 years.
Calculator
Enter the amount of wages for one pay period. For example, if you make $1,000 a month, enter $1,000 and select Calculate. The calculator will give you the estimated employer and employee contributions, and the total contribution.
If you are self-employed, enter your net income from self-employment from your prior year’s tax return to get an estimate of your annual contribution. You can also enter 25% of your net income to get an estimate of your quarterly contribution payments. Your estimated contributions will be listed as the Employee contribution amount.
*The maximum employee wage for contributions is $176,100 for 2025 and $184,500 for 2026. You don’t pay contributions for wages beyond the maximum wage (Social Security Wage Index) for each employer or self-employment you have each year. If you have more than one employer, only enter a maximum of $184,500 for each employer or all combined self-employment.
Notes
Small employers with fewer than 25 employees on average generally don’t have to pay the employer contribution. Learn more.
If you are self-employed, please use net income.
For information on taxes, please go to the Taxability Fact Sheet.
What employers need to do
Learn about your role in Paid Leave Oregon.
