Generally, if employees perform their work entirely within Oregon, the employees’ wages are subject to Paid Leave contributions. This includes remote work. If the employees permanently work remotely in Oregon, we would consider them as performing their service in Oregon — even though the work is directed from another state.
In addition to the remote work described above, contributions for Paid Leave Oregon are required for employees who primarily work in Oregon — even if the employees live in another state or occasionally work in another state. Oregon residents who work physically entirely in another state will not pay contributions for Oregon’s program.