Calculate your contribution

Large employers with 25 or more employees pay 40% of the total 1% contribution rate on maximum wages of $132,900 for each employee (for 2023). You can figure out approximately how much you will pay based on the number of employees you have and the amount you pay in wages. Reminder: Small employers with fewer than 25 employees are not required to pay the employer contribution.

For example, if you have 25 or more employees and $1 million in payroll, you would pay $4,000 (40% of 1%) per year and your employees would 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.

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 $132,900 for 2023. You do not have to pay contributions for wages beyond the maximum wage. 
 

If you are self-employed or an independent contractor, 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. 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 are due quarterly, so you would pay $15 per quarter to the Oregon Employment Department.