Do I owe nanny tax in Oregon?

If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. Oregon state unemployment kicks in once you exceed the state's wage threshold — typically the first $56,700 of wages.

What is the Oregon SUI rate for a new household employer?

New household employers in Oregon start at 2.4%, applied to the first $56,700 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.

Does Oregon require Paid Family and Medical Leave (PFML)?

Yes. Oregon requires PFML contributions totaling 1% of wages up to $184,500 per employee. The employee share is 0.6% and the employer share is 0.4%.

How much state income tax do I withhold for a Oregon nanny?

Oregon uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.

What forms do I need to file for a household employee in Oregon?

Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In Oregon: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the Oregon state portals.

Oregon Nanny Tax Guide 2026

Quick Facts

Item	Value	Notes
Minimum Wage	$14.05/hr	Rural: $14.05; Standard: $15.05; Portland Metro: $16.30 (varies July 1)
Pay Frequency	Paydays no more than 35 days apart
Overtime Rules	1.5x after 40 hrs/week; live-in: after 44 hrs
Record Retention	3 years

State Income Tax

Withholding Form: OR-W-4

Unemployment Insurance

Registration: Register online

Paid Family & Medical Leave

Program: Paid Leave Oregon

1hr/30hrs unpaid (10+ employees); 40hr cap; eligible after 90 days; Yes -- employer + employee contributions; benefits since Sept 3, 2023

Item	Value
Employer Contribution	Yes
Employee Contribution	Yes
Max Weeks	12 weeks

Paid Sick Leave

Accrual Rate: 1hr/30hrs worked

Annual Cap: 40 hrs

1hr/30hrs unpaid (10+ employees); 40hr cap; eligible after 90 days; Yes -- employer + employee contributions; benefits since Sept 3, 2023

New Hire Reporting

Deadline: Within 20 days of hire

Report Online: File report

File report

Special Requirements

OregonSaves mandatory retirement registration; Portland Metro Supportive Housing Services Tax (1% over $125K); Multnomah County Preschool for All Tax (1.5%+); 10-min rest per 4 hrs; 24 weekly hrs rest + 8 daily hrs for live-in; 3 tiers of minimum wage by county

Local Taxes

Locality	Tax Type	Rate	Notes
Portland Metro	Supportive Housing Services Tax	0.01%	1% over $125K
Multnomah County	Preschool for All Tax	0.015%	1.5%+ on high earners

Required Forms

Form OR-W-4

Oregon state income tax withholding form

Purpose: Employee completes for state tax withholding

Key Deadlines

Deadline	Date	Description	Frequency
New Hire Reporting	Within 20 days of hire	Report new employees within 20 days to the state	at-event

State Agencies

Sources

Poppins Payroll State Resources

Frequently asked

Do I owe nanny tax in Oregon?: If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. Oregon state unemployment kicks in once you exceed the state's wage threshold — typically the first $56,700 of wages.
What is the Oregon SUI rate for a new household employer?: New household employers in Oregon start at 2.4%, applied to the first $56,700 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
Does Oregon require Paid Family and Medical Leave (PFML)?: Yes. Oregon requires PFML contributions totaling 1% of wages up to $184,500 per employee. The employee share is 0.6% and the employer share is 0.4%.
How much state income tax do I withhold for a Oregon nanny?: Oregon uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.
What forms do I need to file for a household employee in Oregon?: Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In Oregon: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the Oregon state portals.