UI Payroll Taxes

Regular unemployment insurance (UI) benefits are paid to eligible people who are unemployed or have had their hours reduced through no fault of their own. These benefits are funded by State Unemployment Tax Act (SUTA) payroll taxes paid by employers, as well as reimbursements from governmental and non-profit employers.

For more information about Oregon UI payroll taxes, please refer to these resources:

• Frequently Asked Questions and other information

  • UI Trust Fund and Payroll Taxes FAQ

  • General Oregon payroll tax rate information

  • 2021 Tax Rates and breakdown of changes for Oregon employers

• Fact Sheets

  • UI Trust Fund fact sheet

  • 2021 UI Tax Relief fact sheet

• Forms

  • COVID-19 Interest and Penalty Relief Application

  • Online Payroll Reporting System