Contributions for Paid Leave Oregon are paid as a percentage of wages. The total rate for 2023 has been set at 1% of up to $132,900 in wages. Future contribution rates and maximum wage amounts will be 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 with fewer than 25 employees are not required to pay the employer portion of contributions. Additionally, employers have the option of paying the employee portion as a benefit for their employees.
Employer and employee contributions will begin Jan. 1, 2023, and employees can begin applying for leave benefits starting Sept. 3, 2023.