Taxable Wage Base
$52,800
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.70% – 5.40%
Experience-rated range for eligible employers
New Employer Rate
2.37%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
Active
State has a Paid Family and Medical Leave program
Protest Deadline
30 days
Days from notice receipt to file a protest with Oregon Employment Department
§ compliance & regulatory profile
Beyond SUI
Paid Family & Medical Leave
Oregon Paid Leave
Employer Rate
0.40%
Employee Rate
0.60%
Total Rate
1.00%
Wage Base
$168,600
60% employee / 40% employer — Effective 2026-01-01
Voluntary Contribution Opportunity: Oregon allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact Oregon Employment Department for details.
Workers CompStandard NCCI rating jurisdictionOSHAOSHA State Plan jurisdiction (own program)Income TaxHas state individual income tax
Official Agency Website
Oregon Employment Department
§ context
About Oregon SUI Rates
Oregon employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $52,800of each employee's wages per year. New employers start at a rate of 2.37% before experience rating applies. Once rated, Oregon SUI rates range from 0.70% to 5.40%.
SUI rates are set annually by Oregon Employment Departmentbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.
Got a Oregon SUI notice?
Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.