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2026 FEDERAL TABLES IN EFFECT · IRS PUB 15-T
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Pay stub requirements in Oregon

Calculated

Oregon asks for more on a pay stub than almost anywhere else. Every payment of wages, commissions or salary has to arrive with an itemized statement carrying the payment date, the dates of the pay period, both names, the employer business registry number, address and telephone, the rates of pay and their basis, gross and net, the amount and purpose of every deduction, and for non-exempt staff the regular and overtime hours at their separate rates. From January 1, 2026 employers also owe every new hire a written explanation of what all of that means. The minimum wage depends on where the work happens: $16.80 in the Portland metro area, $15.55 standard, $14.55 in non-urban counties.

Pay stub required
Yes, with every payment of wages
Electronic delivery
Only with express agreement
Minimum wage 2026
$15.55/hour standard, $16.80 Portland metro
Pay frequency
Regular paydays no more than 35 days apart

01 — The law

What Oregon law requires

  1. An itemized statement with every payment of wages

    ORS 652.610 requires a written statement on regular paydays and whenever else wages, salary or commission are paid. It must show the date of the payment, the dates of work it covers, the employee and employer names, the employer business registry or identification number, address and telephone, the rate or rates of pay and whether pay is by hour, shift, day, week, salary, piece or commission, gross and net pay, the amount and purpose of each deduction, and any allowances claimed as part of the minimum wage.

    ORS 652.610 - Itemized statement of amounts and purposes of deductions; written explanation of earnings and deductions (ORS chapter 652) →
  2. Non-exempt employees get the hours broken out by rate

    Unless the employee is paid a salary and exempt from overtime, the statement adds the regular hourly rate and the overtime rate, the number of regular hours and of overtime hours worked, and the pay for each. Anyone paid by the piece also gets the applicable piece rates, the number of pieces completed at each rate and the total pay for each rate.

    ORS 652.610 - Itemized statement of amounts and purposes of deductions; written explanation of earnings and deductions (ORS chapter 652) →
  3. Paper is the default and electronic is the exception

    An employer may deliver the itemized statement electronically only if the employee expressly agrees and can print or store it at the time of receipt. Moving wages onto direct deposit, an ATM card or a payroll card changes nothing here: the statement is still owed, on the same deadlines as a final paycheck.

    Oregon BOLI — Paychecks →
  4. New hires must be told what the statement means, from January 1, 2026

    Senate Bill 906 of 2025 added a written explanation of earnings and deductions that every employee gets at the time of hire. It covers the regular pay period, every type of pay rate employees may be eligible for, every benefit contribution and deduction that may apply and its purpose, allowances claimed against the minimum wage, employer-provided benefits that may show on the statement, and every payroll code with a description. A website link, a posted document, a shared file or an email satisfies it, full sentences are not required, it has to be reviewed and updated by January 1 each year, and BOLI may fine an employer up to $500 for a violation.

    Oregon Senate Bill 906 (2025), enrolled text (Oregon Laws 2025, chapter 235) →
  5. Paydays no more than 35 days apart

    Employers establish and maintain regular paydays that fall no more than 35 days apart, and no more than 35 days from the date the employee started work. Paychecks may not be withheld or delayed as discipline or in exchange for the return of employer property, and missing timesheets are no excuse for late payment.

    Oregon BOLI — Paychecks →
  6. Three rates by work location, changing every July 1

    From July 1, 2026 to June 30, 2027 the rate is $16.80 inside the Portland urban growth boundary, $15.55 standard, and $14.55 in eighteen non-urban counties. Rates are adjusted for inflation each July 1, and where a shift straddles June 30 the hours after midnight are paid at the new figure.

    Oregon BOLI — Oregon minimum wage →

02 — Local rates

Local rates above the Oregon minimum

  • Portland metro area

    $16.80 an hour from July 1, 2026 to June 30, 2027 for work inside the urban growth boundary, which takes in parts of Clackamas, Multnomah and Washington counties.

    Oregon BOLI — Oregon minimum wage →
  • Non-urban counties

    $14.55 an hour, a dollar below the standard rate, in Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union, Wallowa and Wheeler counties.

    Oregon BOLI — Oregon minimum wage →

03 — What we calculate

What this generator calculates for Oregon

Withholding line SourceStatus
Federal income taxirs.gov Calculated
Social Securityssa.gov Calculated
Medicaressa.gov Calculated
OR state income taxoregon.gov Calculated

State withholding for Oregon is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.

See the Oregon withholding tables and work out take-home pay →

04 — Questions

Frequently asked questions

What has to be on an Oregon pay stub?
Payment date, pay period dates, both names, the employer registry number, address and telephone, rates of pay and their basis, gross and net pay, the amount and purpose of each deduction, and any minimum wage allowances. Non-exempt staff also get regular and overtime hours listed at their separate rates.
Can my Oregon employer switch me to electronic pay stubs?
Only if you expressly agree and you can print or store the statement when you receive it. Without that agreement paper is required, and being paid by direct deposit or onto a payroll card does not remove the obligation to give you the statement.
Which Oregon minimum wage applies to me?
The one for the county where you work at least half your hours, so a fixed worksite inside the Portland urban growth boundary pays $16.80 while the same job in Malheur County pays $14.55. Delivery drivers are owed the rate for the location where they start and finish the day.
Can my Oregon employer deduct the cost of tools or a uniform?
No. Payroll deductions are barred for any item required to perform the job, including tools and uniforms, and a signed authorisation does not make them lawful. Minimum wage employees cannot be required to buy those items at all, apart from a generic uniform suitable for street wear.
My Oregon paycheck was short. How fast does it have to be fixed?
If the underpayment is less than five percent of your gross wages the employer may correct it on the next regular payday. If it is more than five percent, the money is due within three business days once the employer knows and the amount is not in dispute.
Does Oregon allow a tip credit?
No. Oregon law allows no tip credit at all, so tipped employees receive the full applicable minimum wage per hour and their tips on top. There is also no training wage: the minimum applies during every stage of employment, including on-the-job training.

Sources

Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.

Nearby

All 51 jurisdictions →