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 1%) as your portion of the contribution for that pay period. The maximum employee wage for contributions is set at the Social Security wage index (changes each year). For 2024, it is $168,600 and for 2025 it is $176,100. You don’t pay contributions for wages beyond the maximum wage.

If you are self-employed, you can choose Paid Leave Oregon coverage. Your coverage would be based on your net income from self-employment (income after expenses) from the prior year’s tax return, up to $176,100. 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.

Large employers with 25 or more employees on average pay 40% of the total 1% contribution rate on maximum wages at the social security wage index for each employee, which is $168,600 for 2024 and $176,100 for 2025. 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 an assistance grant in the last 2 years.