Paid Leave Oregon and the transit tax on your pay stub
Oregon stubs show two small state lines besides income tax. Paid Leave Oregon is 0.6% of wages (your 60% share of the 1% contribution), up to $184,500 a year. The statewide transit tax is 0.1% of wages with no limit. On a $60,000 salary: $13.85 and $2.31 every two weeks.
How to check the two lines
Paid Leave Oregon: wages for the period × 0.006 (0.6%), until your wages for the year pass $184,500. Employers with 25 or more employees pay the other 40%; smaller employers don't have to, but still take your share.
Transit tax: 0.1% of your wages — $1.00 per $1,000 — on every paycheck, with no cap. It's the same whether or not you use transit.
The pay stub checker checks both, along with your Oregon income tax.
By salary
| Salary | Paid Leave, every 2 weeks | Paid Leave, yearly | Transit tax, every 2 weeks | Transit tax, yearly |
|---|---|---|---|---|
| $30,000 | $6.92 | $180.00 | $1.15 | $30.00 |
| $45,000 | $10.38 | $270.00 | $1.73 | $45.00 |
| $60,000 | $13.85 | $360.00 | $2.31 | $60.00 |
| $80,000 | $18.46 | $480.00 | $3.08 | $80.00 |
| $100,000 | $23.08 | $600.00 | $3.85 | $100.00 |
| $150,000 | $34.62 | $900.00 | $5.77 | $150.00 |
| $250,000 | $57.69 | $1,107.00 | $9.62 | $250.00 |
Paid Leave 0.6% up to $184,500; transit 0.1%, no cap. Paid every two weeks (26 paychecks), single filer. Where the line has a yearly limit, the yearly column applies it; the per-paycheck column is before the limit is reached.
What Paid Leave Oregon pays
If you earned at least $1,000 in your base year, you can take up to 12 weeks of paid leave a year — up to 14 if you're pregnant, have given birth or have health needs because of childbirth — for family leave, medical leave or safe leave. Benefits are paid every week you're on leave, based on your wages.
Working in greater Portland? The Metro supportive housing tax and Multnomah County's Preschool for All tax only apply once pay passes $200,000 a year; the Oregon paycheck calculator includes them.
Oregon paycheck calculator · Pay stub checker · Oregon bonus tax
Sources
- Paid Leave Oregon — Employees overview — 2026: 1% total, employees pay 60% on wages up to $184,500; employers with 25+ employees pay 40%; eligible after earning $1,000 in the base year; up to 12 weeks, 14 with pregnancy or childbirth needs (checked 2026-09-27)
- Oregon Department of Revenue — Statewide Transit Tax — 0.1% of wages; withheld even when no income tax is withheld
- Oregon Employment Department — 2026 UI tax and Paid Leave Oregon contribution rates — Paid Leave Oregon 1%, employees pay 60%; $184,500 wage limit in 2026
- Paid Leave Oregon — Contributions calculator — employees pay 60% of the 1% rate; $184,500 for 2026
- Paid Leave Oregon — Common questions — section 125 payments are not wages; employers with fewer than 25 employees still collect the employee share
- Oregon Department of Revenue — TriMet Transit Payroll Tax — employer paid
- Oregon Department of Revenue — Lane County Transit District Payroll Tax — employer paid
Questions
What is Paid Leave Oregon on my paycheck?
Your share of Oregon's paid family, medical and safe leave program: 0.6% of wages in 2026, up to $184,500 of wages.
What is the Oregon transit tax on my paycheck?
A statewide tax of 0.1% of your wages that funds public transit. There's no wage limit.
Do small employers deduct Paid Leave Oregon?
Yes — employees pay their 60% share at every employer. Only employers with 25 or more employees also pay the 40% employer share.