Oregon Paid Leave PFML 2026 Calculator
Oregon Paid Leave PFML calculator estimates your 2026 employee 0.6% contribution, employer 0.4% contribution (25+ employees only), total annual cost, and weekly benefit amount up to the $1,568.60 weekly maximum set by Paid Leave Oregon.
| Gross annual wages | — |
| Capped wages (SSA wage base limit) | — |
| Employee rate (0.6%) | — |
| Employer rate (0.4%, if 25+) | — |
| Employee per-period contribution | — |
| Employer per-period contribution | — |
| Total annual contribution | — |
| Estimated weekly benefit | — |
| Max 12-week leave benefit | — |
Paid Leave Oregon is the state's Paid Family and Medical Leave (PFML) program, funded by payroll contributions split between employees and employers. For 2026, the total contribution rate is 1.0% of gross wages up to the Social Security wage base, with employees paying 0.6% and employers with 25 or more employees paying 0.4%. Last updated May 2026.
How Oregon Paid Leave Contributions Work in 2026
Every Oregon employer is required to withhold 0.6% of each employee's gross wages and remit it to the Oregon Employment Department each quarter. If the employer has 25 or more employees nationwide, they also pay the 0.4% employer share. Small employers (fewer than 25) are exempt from the employer portion but must still collect and remit the employee share. Contributions apply only up to the federal Social Security wage base ($176,100 for 2025; the 2026 cap is published annually by SSA).
How the Weekly Benefit Is Calculated
Paid Leave Oregon pays a progressive benefit based on the employee's average weekly wage (AWW) over the highest-earning quarter of the base year. Employees earning at or below 65% of the State Average Weekly Wage (SAWW) receive 100% of their wages. Earnings above that threshold are replaced at 50%. The 2026 maximum weekly benefit is $1,568.60, equal to 120% of SAWW. Employees can take up to 12 weeks of leave per benefit year (14 weeks for pregnancy-related medical leave).
Who Qualifies and What Triggers Leave
Any Oregon worker who earned at least $1,000 in Oregon during the base year qualifies. Qualifying reasons include: family leave (bonding with a new child, caring for a family member with a serious health condition), medical leave (employee's own serious health condition), and safe leave (survivors of sexual assault, domestic violence, harassment, or stalking). Self-employed workers and tribal governments can opt in voluntarily.
Common Compliance Mistakes
(1) Missing quarterly filings — late or missed Form OQ filings trigger penalties and interest. (2) Incorrect employer-size classification — size is based on the average number of employees nationwide over the prior calendar year, not just Oregon headcount. (3) Withholding from exempt wages — wages above the SSA cap should not be subject to the contribution. (4) Equivalent plan errors — employers offering an equivalent private plan still need state approval and must match every benefit.
Source: Paid Leave Oregon (Oregon Employment Department). Verify current rates and wage base before filing.