Itemized earnings statement
Oregon’s statement includes detailed wage, rate, employer, deduction, and pay-period information. Nonexempt workers receive additional regular/overtime hours and rate information.
Oregon pay-statement rules and document checks (2026)
This 2026 Oregon reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed Oregon material addresses itemized pay statement, 2026 payroll taxes and transit districts, ui and paid leave oregon.
- Official-source references
- State and federal context
- Practical document checks
Overview
First, determine which rules apply
Oregon combines a highly detailed earnings record with a broader payroll-communication requirement that became effective in 2026. Under the state’s itemized-statement rules, each compensation payment must give the employee enough information to understand the dates covered, employer identity, rates and basis of pay, gross and take-home pay, deductions and their purposes, and applicable allowances.
Effective January 1, 2026, SB 906 requires employers to give all new hires an explanation designed to help them interpret the itemized statement. The explanation includes the regular pay period, types of pay rates the employee may be eligible for, benefit contributions and deductions, each type and purpose of deduction, allowances, employer-provided benefits, and payroll codes with descriptions. Employers are required to consult and update that information by January 1 each year.
Oregon payroll also has multiple tax and contribution layers: state withholding, UI, Paid Leave Oregon, and local transit district payroll taxes when relevant. That makes work location and employer size relevant to the final payroll calculation.
Key findings from the official source material
2026 pay documentation taxes and transit districts
Oregon publishes annual withholding formulas plus local transit payroll-tax rates. In the 2026 reference year, the TriMet payroll tax rate is 0.008237 and the Lane Transit District rate is 0.0080 on applicable subject wages.
UI and Paid Leave Oregon
Oregon’s 2026 UI wage base is $56,700 with Tax Schedule 3 rates from 0.9% to 5.4% and a 2.4% new-employer base rate. The 2026 Paid Leave contribution rate is 1% of subject wages up to $184,500.
Workers’ compensation
An Oregon employer with one or more subject workers generally must maintain workers’ compensation coverage. Oregon recognizes statutory worker exemptions, so confirm status rather than relying only on headcount.
Trusted sources
Primary sources for Oregon
Consult these agency and research references when checking the rules for Oregon. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
What to check before using an earnings statement
Use the Oregon requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
When a statement is required
Provide an itemized earnings record with every payment of wages, commissions, or salary.
Core information to include
Include the payment date, pay-period dates, employee and employer names, employer business registry or identification number, employer address and phone, rate or rates of pay and pay basis, gross and take-home pay, amounts and purposes of deductions, and allowances claimed as part of minimum pay rate when relevant.
Additional nonexempt fields
For nonexempt employees, show the regular rate and regular hours, overtime pay rate and overtime hours, and applicable piece-rate details when the worker is paid by piece.
2026 new-hire explanation
Separately provide the SB 906 explanation of pay periods, eligible pay-rate types, benefit contributions/deductions, deduction purposes, allowances, employer benefits, and payroll codes. Consult and update that explanation annually by January 1.
After payday
Delivery, access, and records after payday
Electronic statement delivery
Oregon allows the itemized statement to be provided electronically when the worker expressly agrees and can print or store the electronic information upon receipt. Do not treat passive access to a portal as automatically equivalent to the express-agreement requirement.
2026 notice delivery
The SB 906 explanatory notice may be provided electronically, linked from the employer’s server or website, posted conspicuously, included in a handbook, provided on paper, or delivered another way that keeps the information easily accessible to employees. It is an explanatory resource that complements the earnings record.
Tax withholding
2026 withholding and related calculations
Use Oregon’s current withholding formulas and tables for state income-tax withholding. Then determine whether the wages are subject to a transit district payroll tax, UI, Paid Leave Oregon contributions, or other Oregon payroll programs.
2026 Oregon withholding and transit rates
The Department of Revenue publishes the current withholding formulas and tables. In the 2026 reference year, the TriMet payroll tax rate is 0.008237 and the Lane Transit District rate is 0.0080 on subject wages.
2026 UI and Paid Leave contribution rates
Oregon remains on UI Tax Schedule 3 for the 2026 year: rates range from 0.9% to 5.4%, the new-employer base rate is 2.4%, and the UI taxable wage base is $56,700. Paid Leave Oregon’s total 2026 contribution rate is 1% of subject wages up to $184,500.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
Local rules and coverage exceptions
Oregon’s pay-statement content is statewide, but payroll taxes can change based on where work is performed. Employers should identify whether the employee’s wages are subject to TriMet or Lane Transit District payroll taxes and whether other regional tax programs affect the employee or employer.
Step-by-step process
A practical document review sequence
1Confirm employee classification and work location.
Determine exemption status, pay basis, transit-district work, and applicable regional programs.
2Enter detailed pay data.
Add pay-period/payment dates, rates, hours, overtime, piece-rate data where relevant, deductions, allowances, employer identification, and tax setup.
3Review all Oregon layers.
Check state withholding, UI, Paid Leave contributions, transit taxes, gross/take-home pay, and statement fields.
4Generate the records.
Create the earnings document and generate the itemized employee and bookkeeping records.
5Keep the 2026 explanation current.
Ensure the separate SB 906 new-hire/pay-code explanation is available and consulted annually by January 1.
A simpler way
Using PayStubCheck responsibly
Use the Oregon references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
- Live preview first
Review every figure on a watermarked preview before any download.
- Official-source guidance
Each jurisdiction page lists the agency references it draws on.
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No subscription or long-term contract.
References
Official publications and research links
- 01View 2026 payroll formulas (opens in a new tab)oregon.gov
- 02View current rates (opens in a new tab)oregon.gov
- 03View coverage guidance (opens in a new tab)oregon.gov
- 04Oregon BOLI — Paycheck deductions and statements (opens in a new tab)oregon.gov
- 05Oregon BOLI — 2026 legislative updates (opens in a new tab)oregon.gov
- 06Official source (opens in a new tab)oregonmetro.gov
Questions
Questions about Oregon earnings records
Does Oregon require an itemized statement every time wages are paid?
Yes. Oregon requires an itemized earnings record with every payment of wages, commissions, or salary.
What information belongs on an Oregon pay statement?
The statement includes payment and pay-period dates, employee/employer identity, employer business ID and contact information, pay rates and basis, gross and take-home pay, deductions and their purposes, applicable minimum-wage allowances, and additional regular/overtime or piece-rate information for nonexempt employees.
Can Oregon pay statements be electronic?
Yes, when the worker expressly agrees and can print or store the electronic information upon receipt.
What did SB 906 add in 2026?
Beginning January 1, 2026, employers are required to give new hires a separate explanation of regular pay periods, eligible pay-rate types, benefit contributions and deductions, deduction purposes, allowances, employer-provided benefits, and payroll codes. Employers are required to consult and update that information annually by January 1.
What are Oregon’s 2026 UI and Paid Leave rates?
Oregon’s 2026 UI wage base is $56,700. Schedule 3 rates range from 0.9% to 5.4%, with a 2.4% new-employer base rate. Paid Leave Oregon’s total contribution rate is 1% of subject wages up to $184,500.
Do TriMet and Lane Transit District taxes affect payroll?
They can. In the 2026 reference year, the TriMet rate is 0.008237 and the Lane Transit District rate is 0.0080 on subject wages. Employers should use Oregon’s work-location and sourcing rules to determine when the tax applies.
Keep your records in check
Prepare an Oregon earnings record with a live preview.
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