Determination engine

Which state do you actually withhold in?

Reciprocity, convenience-of-the-employer, nonresident thresholds and unemployment localization, applied together to one employee's facts. Every answer cites the state source it came from.

No state income tax withholding applies.

Neither jurisdiction imposes a wage income tax on this arrangement.

Income tax withheld to

None

No wage income tax applies to this combination.

Employee certificate

None required

No state withholding allowance certificate applies.

Unemployment insurance

Oregon

Localized under factor 1: Localization.

Reciprocal agreement

Oregon has no reciprocal agreements.

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Below the Oregon nonresident threshold

Oregon does not require nonresident withholding until Oregon-source wages exceed $2,910. You entered $0. Oregon withholding for a nonresident is generally required once Oregon wages equal or exceed the employee's Oregon standard deduction, which varies by filing status and is indexed annually. Tax Foundation reports $2,910 for 2026 (single filer basis). Verify the current figure and filing-status variation in the Oregon Withholding Tax Formulas before relying on it.

Track this, because it flips mid-year

Once the threshold is crossed, most states require withholding on all in-state wages for the year, not just the excess. Set an alert well before the limit.

Oregon has local income taxes

Oregon has multiple employee-withheld local taxes: the Multnomah County Preschool for All personal income tax, the Metro Supportive Housing Services personal income tax, the Eugene Community Safety Payroll Tax, and the statewide transit tax (0.1% of wages). TriMet and Lane Transit District payroll taxes are employer-paid. Oregon also has the state Paid Leave Oregon employee contribution.

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Oregon paid family and medical leave contributions

Paid Leave Oregon's 2026 contribution rate is 1.00% of subject wages up to $184,500. Employees pay 60% (0.60%) and employers with 25 or more employees pay 40% (0.40%); employers with fewer than 25 employees owe no employer share but must still withhold the employee 60%. Employee contribution: 0.6%. These follow the state of unemployment coverage, not the income tax state.

Washington also runs a paid leave program

The employee resides in Washington, which has a mandatory paid leave program, but unemployment coverage is localized to Oregon. Check whether Washington requires coverage based on residence; several programs use a work-location test and a few do not.

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Employer registrations you will need

Oregon — Unemployment insurance: Oregon Employment Department

Oregon profile Washington profile Full write-up for this pair

Change the inputs

Withholding determination

Answer six questions. The result is a shareable link, so you can paste it into a ticket or an email.

Employee lives inState of residence

Work is performed inWhere the employee physically sits

Employer is based inWhere the work is directed from

Days in the work stateThis calendar year, leave blank if unknown

Wages from work-state daysUS dollars, leave blank if unknown

Arrangement Works remotely rather than at an employer location Remote work is an employer necessity, not employee preference

Run a whole roster instead

This is a determination aid, not advice. StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into a judgement call. Every determination cites the state source it came from — verify against that source, and take anything consequential to a payroll tax professional before you act on it.