or-payrollSource-cited draft Tier 2 Oregon content skill for employer payroll compliance covering tax year 2025. Includes the OR PIT brackets up to 9.9%, supplemental wage rate 8.0%, OR-W-4 state withholding form, Form OQ quarterly combined withholding/UI return, OR UI wage base $54,300 (highest in US) with rates 0-5.4%, the Statewide Transit Tax 0.1% on all wages (no cap), TriMet 0.8237% employer payroll tax for Portland area, Lane Transit 0.79% for Eugene, the OR Paid Leave program 0.6% total split between employer (0.4%) and employee (0.2%), and WBF Workers' Benefit Fund assessment.