State profile
Oregon SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations Oregon requires of an employer, each with its source.
Agency: Oregon Employment Department
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$56,700
The wages per employee per year that SUI tax applies to.
Source: Oregon Employment Department
Kreto-computed, not yet checked by a CPA.
SUI rate range
0.9% to 5.4%
The range for experience-rated employers.
Source: Oregon Employment Department
Kreto-computed, not yet checked by a CPA.
New employer rate
2.37%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
20 days
From the mailing date.
Source: ORS 657.485(2)
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Allowed
An employer may pay into its SUI account to move to a lower rate.
Paid family and medical leave
Program
Oregon Paid Leave
About Oregon SUI rates
Oregon employers pay state unemployment insurance (SUI, also called SUTA) on the first $56,700 of each employee's wages each year. New employers start at 2.37% until experience rating applies. Once rated, Oregon rates run from 0.9% to 5.4%. Oregon Employment Department sets each employer's rate every year from its experience. Rates follow a benefit ratio: the benefits charged to the employer's account set against its taxable payroll. A higher ratio means a higher rate. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in Oregon
Kreto's rules list what Oregon requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | Oregon Employment Department | WR, Combined Employer Registration | Online portal |
| Withholding | Oregon Department of Revenue | Online portal | |
| New-hire reporting | Oregon New Hire Reporting | CSF010580, New Hire Report | Online portal |
| Workers' comp | Oregon Workers Compensation (private market) | By mail | |
| Paid family and medical leave | Oregon Paid Leave | Online portal |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveOregon Paid Leave: employer 0.4%, employee 0.6%, total 1%, wage cap $184,500.Total 1% split 40% employer / 60% employee, which applies to employers with 25+ employees. Kreto-computed, not yet checked by a CPA.
- Voluntary contributions Oregon lets employers make a voluntary contribution to their SUI account, which can lower next year's rate. Timing and deadlines vary; check with Oregon Employment Department.
- Workers' compNCCI rating jurisdiction. OSHA State Plan jurisdiction (own program).
- Income taxHas state individual income tax.
Questions about Oregon.
What is the Oregon SUI wage base for 2026?
$56,700 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in Oregon?
2.37% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in Oregon?
With the Oregon Employment Department, on form WR (Combined Employer Registration). Kreto files it once you approve and tracks it to the state's confirmation.
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Got an Oregon SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.