Contributions for the Paid Leave program are paid as a percentage of wages. The maximum rate is 1% of up to $132,900 in wages per employee. The contribution rate and maximum wage amount are set by Nov. 15 of each year.
Employees pay 60% of the set contribution rate and employers pay 40%. For example, for $1,000 in wages, the employee would pay up to $6 and the employer would pay up to $4. Employers have the option of paying the employee portion as a benefit for their employees.
While employers with fewer than 25 employees are not required to pay employer contributions, all employees who work in Oregon that make at least $1,000 annually are part of the program and are eligible to receive Paid Leave benefits but are only required to contribute at the 60% rate.