It depends on where each employee in your business works. Paid Leave Oregon uses the same localization standards as the federal unemployment insurance program and Washington Paid Leave Program. You will likely not need to contribute in two states for the same employee. If your employee works primarily in Oregon, and any work done outside of Oregon is minor, you will collect employee contributions and pay employer contributions to Paid Leave Oregon on all wages earned in Washington and Oregon. We have worked with Washington to make sure both states follow the same rules for contributions so employees do not have to pay twice. Find more details in our Place of Performance Fact Sheet