Oregon transit tax & PFML calculator 2026

What to do next

• Check your pay stub — look for "STT," "ORSTT," or "Statewide Transit" and "PFML," "PLO," or "Paid Leave OR."
• Verify your employer size — if your employer has 25+ employees, they must also pay 0.4% employer PFML share.
• High earners — PFML contributions stop at $184,500. STT has no cap and continues on all wages.
• Not seeing deductions? — contact your payroll department. Employers are required to withhold both STT and PFML.
• Consult a CPA — for complex situations (multiple jobs, self-employment, out-of-state work).

Instant answer: Oregon transit tax + PFML impact at common salary levels

Find your salary range below to see the combined employee cost of Oregon's Statewide Transit Tax (STT) and Paid Family & Medical Leave (PFML) for 2026. STT rate: 0.1% (confirmed following voter rejection of Measure 120 on May 19, 2026). PFML employee share: 0.6% (for employers with 25+ employees).

These figures are informational estimates. Individual tax situations vary. Not tax advice — consult a qualified professional.

* PFML employee share is capped at the $184,500 wage base. STT has no cap. For employers with fewer than 25 employees, all employers must still withhold and remit the 0.6% employee PFML share.

Enter your exact salary in the calculator above for a personalized breakdown.

Oregon transit tax vs. PFML: two taxes, one paycheck

Oregon employees see two separate deductions on their pay stubs: the Statewide Transit Tax (STT) and Paid Family & Medical Leave (PFML). Both are mandatory, but they serve different purposes, have different rates, and follow different rules.

What is the Statewide Transit Tax (STT)?

The Oregon Statewide Transit Tax funds the Statewide Transportation Improvement Fund (STIF), which supports public transit projects across Oregon. The tax is 0.1% (0.001) of all wages and applies to every dollar you earn — there is no cap. Only employees pay this tax; employers do not contribute. For a $75,000 salary, STT costs $75 per year — about $2.88 per biweekly paycheck.

What is Paid Leave Oregon (PFML/PLO)?

Paid Leave Oregon (PLO) is the state's Paid Family and Medical Leave program. It provides paid time off for family leave, medical leave, and safe leave. The total contribution is 1.0% of wages up to $184,500. For employers with 25 or more employees, the employee pays 0.6% and the employer pays 0.4%. For employers with fewer than 25 employees, those employers are not required to pay the employer share — but all employers must still withhold and remit the employee's 0.6% contribution. Employers of any size may voluntarily cover some or all of the employee share. On a $75,000 salary with a large employer, the employee pays $450 per year — about $17.31 per biweekly paycheck — while the employer contributes $300.

Key differences at a glance

Key fact: STT has no wage cap and is 100% employee-paid. PFML has a $184,500 cap and the employee share is 0.6% for all employer sizes, with employers of 25+ also contributing 0.4%. Together, they cost a $75,000 employee about $525 per year.

2026 STT rate: what happened with Measure 120

The Oregon Statewide Transit Tax rate has been 0.1% since the tax was introduced in 2018. During a special legislative session in September 2025, the Oregon Legislature passed HB 3991, signed by Governor Tina Kotek in November 2025. That bill would have temporarily increased the STT to 0.2% for 2026 and 2027. Petitioners then collected enough signatures to refer the transit tax provisions to voters as Measure 120.

On May 19, 2026, Oregon voters rejected Measure 120 by approximately 83% to 17%. The Oregon Department of Revenue confirmed the outcome immediately: "Measure 120 did not pass in the May 19, 2026 primary election. Please continue to withhold at the rate of one-tenth of 1 percent or .001." The rate is 0.1% for 2026 and will remain 0.1% unless new legislation passes.

PFML rate: 1.0%, capped at $184,500

The PFML rate remains 1.0% total for 2026, confirmed by the Oregon Employment Department on November 17, 2025. The wage base is $184,500, matching the 2026 Social Security taxable wage base. Once your earnings exceed $184,500, PFML contributions stop for the year.

How much do these taxes actually cost you?

Here is what Oregon's transit tax and PFML actually cost at different income levels — in dollars per year and per paycheck.

Combined STT + PFML cost by salary (2026)

These figures are informational estimates. Individual tax situations vary. Not tax advice.

* Biweekly calculations assume 26 pay periods per year. PFML employee share (0.6%) is capped at the $184,500 wage base. STT has no cap.

Real-world example: $75,000 salary in Oregon

Here is what a $75,000 annual salary looks like in Oregon, with mandatory taxes broken down per biweekly paycheck (single filer, large employer, standard deductions, 2026 rates):

• Gross biweekly: $2,884.62
• Federal income tax: ~$295 (varies by filing status and withholding elections)
• Social Security (6.2%): $178.85
• Medicare (1.45%): $41.83
• Oregon state income tax: ~$230 (varies by filing status; simplified estimate)
• Statewide Transit Tax (0.1%): $2.88
• PFML employee share (0.6%): $17.31
• Estimated net take-home per biweekly paycheck: ~$2,119

Note: The Oregon state income tax estimate above uses a simplified calculation. Oregon's official withholding formula (DOR Publication 150-206-436) deducts federal tax withheld (up to $8,750 per year) before calculating state taxable income, which reduces the actual Oregon tax liability compared to this estimate.

Local transit taxes: do you owe more?

Oregon has additional local transit taxes that may apply depending on where you work. These are separate from the Statewide Transit Tax.

TriMet Transit District Tax (0.8237%)

If you work in the Portland metro area, your employer pays the TriMet transit tax at a rate of 0.8237% on your wages. This tax is employer-paid — it does not reduce your take-home pay directly, but it represents an additional cost of employing you in the Portland area.

Lane Transit District Tax (0.79%)

If you work in the Eugene-Springfield area, your employer pays the Lane Transit District tax at a rate of 0.79% on your wages. Like TriMet, this is an employer-paid tax that does not directly reduce your paycheck.

Portland Metro surcharges

Portland has two additional income-based surcharges that apply to higher-income workers:

• Metro Supportive Housing Services: 1% tax on income above $125,000 for single filers or $200,000 for joint filers
• Multnomah Preschool for All: 1.5% tax on income above $125,000 for single filers, or 3% on income above $250,000

Local transit tax summary

Who pays PFML? Employee vs. employer breakdown

PFML contributions work differently depending on your employer's size.

Employers with 25 or more employees

The 1.0% total PFML contribution is split: employees pay 0.6% and employers pay 0.4%. Only 60% of the total contribution comes out of your paycheck; the employer pays the remaining 40% on your behalf.

Example at $75,000 (employer with 25+ employees):

• Total PFML contribution: $750 (1.0% × $75,000)
• Employee pays: $450 (0.6% × $75,000) — deducted from your paycheck
• Employer pays: $300 (0.4% × $75,000) — paid on your behalf

Employers with fewer than 25 employees

Small employers (fewer than 25 employees on average) are not required to pay the employer's 0.4% share. However, all employers — regardless of size — must still withhold and remit the employee's 0.6% share. Employers of any size may voluntarily cover some or all of the employee contribution as an added benefit. If your employer does pay the full employer portion voluntarily, your deduction remains 0.6%.

Important clarification: The employee PFML contribution is 0.6% of wages regardless of employer size — it is the employer's 0.4% contribution that small employers are not required to make. All employers must withhold and remit the employee share.

PFML wage base: $184,500

PFML contributions stop once your earnings reach $184,500 in a calendar year. This matches the 2026 Social Security taxable wage base.

How to calculate STT and PFML yourself

Both taxes use straightforward formulas you can apply to any paycheck amount.

STT formula: Gross Wages × 0.001

Example: Gross biweekly pay of $2,884.62 × 0.001 = $2.88 STT

PFML formula: Gross Wages × 0.006

The employee PFML contribution is 0.6% for all employees (regardless of employer size), applied up to the $184,500 wage base.

Example: Gross biweekly pay of $2,884.62 × 0.006 = $17.31 PFML employee share

Step-by-step verification

1. Find your gross pay: Look at your pay stub for gross wages before any deductions.
2. Calculate STT: Multiply gross pay × 0.001.
3. Calculate PFML: Multiply gross pay × 0.006 (employee share, all employer sizes).
4. Check your pay stub: Look for "STT," "ORSTT," "Statewide Transit," or similar abbreviations.
5. Look for PFML: Look for "PFML," "PLO," "Paid Leave OR," or similar abbreviations.
6. Verify totals: Your employer's withholding should match these calculations.

Where to find these on your pay stub

Common abbreviations include:

• STT: "STT," "ORSTT," "OR Transit," "Statewide Transit"
• PFML: "PFML," "PLO," "Paid Leave OR," "OR PFML"
• TriMet (local): "TriMet," "OR Trimet" — employer-paid, may not appear on your stub

Not seeing these deductions? Contact your payroll department. Employers are required to withhold STT and PFML (unless you are self-employed or have an approved exemption).

Self-employed, out-of-state workers & special cases

Self-employed: STT does not apply

If you are self-employed, your income is not subject to the Statewide Transit Tax. STT applies only to wages paid to employees, not to self-employment income. Self-employed individuals may still owe PFML contributions if they opt into the Paid Leave Oregon program.

Out-of-state employers: courtesy withholding

If you work remotely for an employer based outside Oregon, your employer is not required to withhold Oregon state taxes unless they have a physical presence in Oregon. Oregon residents owe STT on all wages regardless of where work is performed. Many out-of-state employers withhold these taxes as a courtesy.

Agricultural employers: annual filing option

Agricultural employers with seasonal workers may file and pay STT annually instead of quarterly. This exception reduces administrative burden for farms and agricultural operations.

Penalties for employer non-compliance

Employers who fail to withhold and pay STT face a penalty of $250 per employee per occurrence, up to a total of $25,000 per occurrence, in addition to interest and other penalties authorized by state law.

What this calculator covers

This calculator is built to answer a specific question: how much do Oregon's Statewide Transit Tax and Paid Family & Medical Leave cost per paycheck at your salary level?

• Combined STT + PFML total: Both taxes shown together so you see the full employee cost.
• Employer size selector: Shows the correct 0.6% employee PFML share for your situation, with a note on the employer's contribution.
• Local transit tax selector: Choose TriMet, Lane Transit District, or Portland metro surcharges.
• Comparison mode: See your paycheck with and without each tax.
• Line-by-line math: Every calculation shown step by step.

Note on Oregon state income tax estimates: Oregon's official withholding formula (Oregon DOR Publication 150-206-436) deducts federal tax withheld (up to $8,750 per year) before computing Oregon taxable income. This calculator uses a simplified approach that does not apply that federal tax deduction, so the Oregon state income tax estimate will be somewhat higher than your actual withholding. The STT and PFML calculations are straightforward percentage calculations and are not affected by this simplification.

Data verified: Oregon Department of Revenue — 2026 rates | Last updated: August 2026 | 100% private — no data stored

Frequently asked questions about Oregon transit tax and PFML

Methodology: how these calculations are made

All calculations use official 2026 tax rates from the Oregon Department of Revenue, Paid Leave Oregon, and the IRS (IRS Rev. Proc. 2025-32).

• Statewide Transit Tax (STT): 0.1% (0.001) of gross wages, no cap. Rate confirmed by Oregon DOR following rejection of Measure 120 on May 19, 2026. Source: ORS 316.162 / ORS 320.550.
• Paid Family & Medical Leave (PFML): 1.0% total. Employee share: 0.6% for all employer sizes. Employer share: 0.4% required for employers with 25+ employees; not required for fewer than 25 employees. Wage base: $184,500. Source: Oregon Employment Department, November 2025.
• Oregon state income tax: Four progressive brackets (4.75%, 6.75%, 8.75%, 9.9%). Standard deduction: $2,910 single / $5,820 married (2026 values per Oregon DOR Publication 150-206-436, effective January 1, 2026). Note: this calculator uses a simplified formula that does not subtract federal tax withheld before computing Oregon taxable income, as Oregon's official withholding formula does. Oregon state tax estimates will therefore be somewhat higher than actual withholding.
• Federal income tax: 2026 brackets per IRS Rev. Proc. 2025-32. Standard deduction: $16,100 single / $32,200 MFJ / $24,150 HoH. Simplified 4-tier calculation for estimation purposes.
• FICA: Social Security 6.2% (up to $184,500) + Medicare 1.45% (no cap). Source: SSA, IRS.
• Local taxes: TriMet 0.8237%, LTD 0.79%, Portland metro surcharges (Metro Supportive Housing 1%, Preschool for All 1.5%–3%). Sources: Oregon DOR, local tax authorities.
• PFML benefit amounts: For new claims beginning June 28, 2026: SAWW $1,410.13, max weekly benefit $1,692.16, min $70.51. Source: Oregon Employment Department / Sun Life Oregon PFML guidance, 2026.

Calculations are estimates for informational purposes only and do not constitute tax advice. Consult a qualified tax professional for personalized guidance.

Related Oregon tax resources

Explore these related calculators and guides to better understand your Oregon taxes:

• Oregon Statewide Transit Tax guide — 2026 rates & rules
• Oregon PFML guide — Paid Leave Oregon explained
• Oregon tax brackets 2026 — complete guide
• Portland metro taxes guide — surcharges & local taxes
• Oregon vs. Washington: which state has better take-home pay?
• Oregon payroll tax guide for employers
• Oregon salary scenarios: take-home pay by income level
• Oregon paycheck tax FAQ — 50+ questions answered