The Oregon Employment Department has released the 2025 taxable wage base and rates used when calculating the Paid Leave Oregon premiums. The Paid Leave Oregon contribution rate for 2025 is 1% of employee wages (unchanged from 2024) up to the social security wage base of $176,100. For 2025, the employee contribution rate of .60% and the employer contribution rate of .40% remain unchanged from 2024.
The details:
The 2025 Paid Leave Oregon taxable wage base and rates for employes and employers are as follows:
Employee Contribution
Taxable wage base
|
Effective date
|
Taxable Wage Base – Employee Paid Family Leave
|
|
01/01/25
|
$176,100
|
Family and medical leave insurance rates
|
Effective Date
|
Employee Contribution Rate
|
Employee Contribution Limit
|
|
01/01/25
|
0.6%
|
$1056.60
|
Employer Contribution
Note: Only employers with 25 or more employees are responsible for paying the employer portion of the contribution unless they receive an assistance grant. However, they must still withhold contributions from their employees' wages.
Taxable wage base
|
Effective date
|
Taxable Wage Base – Employee Paid Family Leave
|
|
01/01/25
|
$176,100
|
Family and medical leave insurance rates
|
Effective Date
|
Employer Contribution Rate
|
Employer Contribution Limit
|
|
01/01/25
|
0.4%
|
$704.40
|
Next steps:
Effective Jan. 1, 2025, covered Oregon state employers must pay the required premium, collect premiums from employees via wage deductions and remit to the Oregon Employment Department.
For more information on the Paid Leave Oregon, please click here.
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