By Payroll and Entitlements Editorial Staff
Rate Schedule IV will be in effect in Oregon for 2021. Contribution rates will range from 1.2% to 5.4%. The base rate is 2.6% for new employers. The special payroll tax offset for 2021 is 0.12% for the first quarter of 2021 and 0.09% for the second, third, and fourth quarters of 2021 (ED Communication).
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