# Oregon — State unemployment insurance taxable wage bases and new employer tax rates by US state

For Oregon, taxable wage base is $56,700; new employer ui tax rate is 2.4% (new employer rate); effective year is 2026, recorded from its source on 2026-08-18.

- **State:** Oregon _(our reading, not quoted from the source)_
- **Taxable wage base:** $56,700 _(verified: appears in the quote below)_
- **New employer UI tax rate:** 2.4% (new employer rate) _(verified: appears in the quote below)_
- **Effective year:** 2026 _(our reading, not quoted from the source)_

## What the source says

> Taxable maximum rate: |  5.4% |  Taxable base tax rate: |  2.4% (new employer rate) |  Special payroll tax offset: |   0.135% (0.00135) for 1st quarter | |  0.135% (0.00135) for 2nd quarter | |   0.135% (0.00135) for 3rd quarter | |   0.135% (0.00135) for 4th quarter | The UI taxable wage base for 2026 is $56,700 per employee.

## Source

- https://www.oregon.gov/employ/businesses/pages/current-tax-rate.aspx

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State unemployment insurance taxable wage bases and new employer tax rates by US state](https://referencesource.org/state-ui-taxable-wage-bases/).