Minimum Wage<\/a><\/p>\n Overtime Pay Rules<\/a><\/p>\n State Unemployment Tax & Rate<\/a><\/p>\n Workers\u2019 Compensation Insurance<\/a><\/p>\n Disability Benefits Insurance<\/a><\/p>\n Domestic Workers\u2019 Bill of Rights<\/a><\/p>\n Paid Leave Laws<\/a><\/p>\n Other State Regulations<\/a><\/p>\n Helpful Links<\/a><\/p>\n Federal Regulations<\/a><\/p>\n [\/et_pb_text][et_pb_heading title=”More from our Learning Library” disabled_on=”on|on|off” admin_label=”Browse Learning Library” _builder_version=”4.27.4″ _module_preset=”default” title_level=”h3″ custom_margin=”17px||26px|||” border_width_bottom=”2px” border_color_bottom=”#0C71C3″ global_module=”41596″ saved_tabs=”all” global_colors_info=”{}”][\/et_pb_heading][et_pb_image src=”https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/03\/Resource-Library-Hero3.png” alt=”free consultation” title_text=”Resource-Library-Hero3″ align=”center” disabled_on=”on|on|off” admin_label=”LL image” _builder_version=”4.27.4″ _module_preset=”_initial” width=”80%” custom_margin=”||0px|||” global_module=”41597″ saved_tabs=”all” global_colors_info=”{}”][\/et_pb_image][et_pb_text disabled_on=”on|on|off” admin_label=”LL links” _builder_version=”4.27.4″ _module_preset=”_initial” header_2_text_color=”#666666″ min_height=”59.2px” custom_margin=”||11px|||” custom_padding=”||17px|||” global_module=”41598″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_heading title=”Popular Resources” disabled_on=”on|on|off” admin_label=”LL Featured Resources” _builder_version=”4.27.4″ _module_preset=”default” title_level=”h3″ custom_margin=”17px||26px|||” border_width_bottom=”2px” border_color_bottom=”#0C71C3″ global_module=”41599″ saved_tabs=”all” global_colors_info=”{}”][\/et_pb_heading][et_pb_text disabled_on=”on|on|off” admin_label=”LL featured links” _builder_version=”4.27.4″ _module_preset=”_initial” header_2_text_color=”#666666″ min_height=”59.2px” custom_margin=”||11px|||” custom_padding=”||17px|||” global_module=”41600″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n <\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.27.4″ _module_preset=”default” custom_padding_tablet=”60px||||false|false” custom_padding_phone=”30px||||false|false” custom_padding_last_edited=”off|desktop” global_colors_info=”{}”][et_pb_text ul_item_indent=”40px” admin_label=”State Regulations – Intro Text” _builder_version=”4.27.4″ _dynamic_attributes=”link_option_url” _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybCIsInNldHRpbmdzIjp7fX0=@” z_index_tablet=”500″ use_border_color=”off” global_module=”41634″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n Household employers need to comply with tax, wage, and labor laws that affect nannies, in-home senior caregivers, and other household employees. While federal laws cover employers in all states, there are also state- and city-specific regulations that employers must follow.<\/p>\n [\/et_pb_text][et_pb_code admin_label=”at a glance Code” module_id=”glance” _builder_version=”4.27.4″ _module_preset=”default” background_color=”#f4f4f4″ custom_margin=”-25px||||false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”0px||||false|false” custom_margin_last_edited=”on|tablet” custom_padding=”20px|20px|20px|20px|true|true” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n [et_pb_section global_module=\"40956 \"][\/et_pb_section][\/et_pb_code][et_pb_text ul_item_indent=”40px” admin_label=”minimum wage ” module_id=”minimum” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Household employees must be paid at least the highest of the federal, state, or applicable local minimum wage rates. There are three different minimum wage rates in Oregon:<\/p>\n To determine which rate applies to your county, visit the\u00a0Oregon Minimum Wage Rate Summary<\/a>.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”overtime ” module_id=”overtime” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Household employees in Oregon are required to be paid at least time and a half for hours worked over 40 in a seven-day workweek. They must be given at least 24 consecutive hours of rest each calendar week. If the employee agrees to work on their day of rest, they must be paid overtime for each hour they work that day. Overtime compensation is required for live-in employees if they work more than 44 hours in a workweek.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”State Unemployment Tax & Rate header” module_id=”unemployment” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n The new employer SUI (state unemployment insurance) rate in Oregon is 2.4% on each employee\u2019s first $54,300 of wages. Employers with previous employees may be subject to a different rate. This is an employer-only tax.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”workers comp ” module_id=”workerscomp” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Household employers in Oregon are not required to have workers\u2019 compensation coverage for full- or part-time employees. However, you can choose a voluntary policy to protect you and your employees.\u00a0Get a quote on workers\u2019 compensation insurance<\/a>.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”Disability Benefits Insurance” module_id=”disability” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n The state has no disability benefits rules related to nanny tax and payroll.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”domestic workers bill of rights ” module_id=”domestic” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Under Oregon\u2019s Domestic Workers\u2019 Protection Act, household employees:<\/p>\n The law doesn\u2019t cover in-home caregivers for seniors and persons with disabilities, occasional babysitters, independent contractors, or the employer\u2019s parent, spouse, or child under 26 years old.<\/p>\n Learn more about\u00a0Oregon\u2019s Domestic Workers\u2019 Protection Act<\/a>.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”paid leave ” module_id=”paidleave” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Contributions to the Paid Leave Oregon program are a payroll tax of 1% of employee wages, up to the social security wage index per employee ($176,100 in 2025), split between the employer (40%) and employee (60%).<\/p>\n Household employers with fewer than 25 workers are exempt from employer contributions to the program. However, employees are still required to contribute their share. For example, if an employee\u2019s paycheck totals $1,000, they would pay $6 as their portion of the contribution for that paycheck. Employers should deduct their workers\u2019 paid leave contributions from paychecks, then report wages and submit the employee contributions with their payroll reports.<\/p>\n Employees can receive 12 weeks of paid leave in a 52-week time and may be able to take an additional two weeks if they are pregnant, have given birth in the past year, or have health needs because of childbirth.<\/p>\n Paid Leave Oregon covers three kinds of leave: Family, medical, and safe leave.<\/p>\n Family leave<\/strong><\/p>\n Medical leave<\/strong><\/p>\n Safe leave<\/strong><\/p>\n Employees\u2019 pay while on leave will depend on their earnings. Some employees may receive 100% wage replacement.<\/p>\n Learn more about Paid Leave Oregon as a small employer<\/a>.<\/p>\n Download a Model Notice Poster<\/a>.<\/p>\n Oregon law gives all workers, including household employees, sick time. For household workers, this sick time will likely be unpaid<\/strong>. Sick time is paid if an employer has ten or more employees (six or more if they are located in Portland). The law applies to both full- and part-time workers.<\/p>\n Household employees can use sick time when they or a family member is sick, injured, experiencing mental illness, or need to visit the doctor. Other reasons to use sick time include caring for an infant or newly adopted child under 18 years of age; caring for a newly placed foster child under 18 years of age; absences associated with the death of a family member; absences related to domestic violence, harassment, sexual assault, or stalking; and in the event of a public health emergency.<\/p>\n Beginning January 1, 2026, employees will be able to use sick leave for blood donation.<\/p>\n More details on qualified reasons for sick time<\/a>.<\/p>\n They receive at least one hour of protected sick time for every 30 hours they work up to 40 hours per year. A household employer can choose to frontload at least 40 hours of sick time at the beginning of the year.<\/p>\n A household employee begins accruing sick time when they begin work and can take sick time after working for a family for at least 90 days.<\/p>\n Household employers must let their workers know how much sick time they have accrued at least once every four months.<\/p>\n Learn more about Oregon Sick Time<\/a>.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”other regs ” module_id=”other” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Effective January 1, 2026, Oregon household employers must provide new hires a written explanation of the earnings and deductions shown on their pay stubs. Employers must also review and update this information by January 1 of each year.<\/p>\n The disclosures must include:<\/p>\n Oregon\u2019s Bureau of Labor and Industries is developing a model written guidance document that includes commonly used statewide deductions that employers may use as a basis for their required disclosures.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”helpful links section ” module_id=”helpful” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”Federal Regulations” module_id=”federalregulations” _builder_version=”4.27.4″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” use_border_color=”off” global_module=”41586″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n All household employers need to follow certain federal regulations including:<\/p>\n Social Security and Medicare taxes are commonly referred to as FICA taxes. If you pay cash wages of $2,800 or more to any household employee in 2025 (or paid a domestic worker $2,700 or more in 2024), you must withhold and pay FICA taxes. FICA taxes are 15.3 percent of cash wages. As an employer, you pay 7.65 percent (6.2 percent for Social Security and 1.45 percent for Medicare). Your employee’s share is also 7.65 percent, which you can withhold from their wages or choose to pay yourself. You don’t withhold or owe FICA taxes on wages you pay to your spouse, child under the age of 21, parent, or any employee under 18 at any time during the calendar year.<\/p>\n If you pay a household employee total cash wages of $1,000 or more in any calendar quarter, you’ll owe federal unemployment tax. This is an employer-only tax. FUTA is six percent of cash wages on the first $7,000 you pay an employee.<\/p>\n If your employee uses their own car in the course of their work, you can reimburse them for mileage. For 2025, the IRS has set the optional standard mileage rate at 70 cents per mile driven. Paying mileage is not mandatory in most states, and you can reimburse your employee at a different rate. However, if the cost of mileage causes your employee to fall below minimum wage, then you need to reimburse them for mileage.<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”off|desktop” admin_label=”2025 Blue Call to Action – HH Payroll” _builder_version=”4.27.4″ _module_preset=”_initial” background_color=”#438dd8″ custom_padding=”10px||10px||true|false” background_last_edited=”on|desktop” background_color_gradient_direction_tablet=”180deg” global_module=”40548″ saved_tabs=”all” locked=”off” collapsed=”off” global_colors_info=”{%22gcid-36fd78a7-34bc-404d-873c-dafa34efaae5%22:%91%22colorStart%22%93,%22#1d3557%22:%91%22background_color_gradient_stops%22%93}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” custom_padding=”||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_heading title=”Questions? Get Help with Household Payroll” _builder_version=”4.27.4″ _module_preset=”default” title_level=”h3″ title_font=”Montserrat|Montserrat_weight|||||||” title_text_align=”center” title_text_color=”#FFFFFF” title_font_size=”32px” title_line_height=”1.2em” custom_margin=”||10px||false|false” title_font_size_tablet=”28px” title_font_size_phone=”20px” title_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”][\/et_pb_heading][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text quote_border_color=”#FFFFFF” _builder_version=”4.27.4″ _module_preset=”_initial” text_font=”Lato|Lato_weight|||||||” text_text_color=”#FFFFFF” text_font_size=”16px” text_line_height=”1.75em” link_font=”||||on||||” link_text_color=”#FFFFFF” quote_font=”Montserrat|Montserrat_weight|||||||” quote_text_color=”#FFFFFF” header_font=”Montserrat|Montserrat_weight|||||||” header_text_color=”#FFFFFF” header_font_size=”72px” header_line_height=”1.15em” header_2_font=”Montserrat|Montserrat_weight|||||||” header_2_text_color=”#FFFFFF” header_2_font_size=”50px” header_2_line_height=”1.2em” header_3_font=”Montserrat|Montserrat_weight|||||||” header_3_text_color=”#FFFFFF” header_3_font_size=”32px” header_3_line_height=”1.3em” header_4_font=”Montserrat|Montserrat_weight|||||||” header_4_text_color=”#FFFFFF” header_4_font_size=”24px” header_4_line_height=”1.4em” header_5_font=”Montserrat|Montserrat_weight|||||||” header_5_text_color=”#FFFFFF” header_5_font_size=”18px” header_5_line_height=”1.4em” header_6_font=”Montserrat|Montserrat_weight|||||||” header_6_text_color=”#FFFFFF” header_6_line_height=”1.5em” custom_margin=”||||false|false” custom_padding=”40px||||false|false” custom_padding_tablet=”0px||||false|false” custom_padding_phone=”” custom_padding_last_edited=”on|tablet” text_font_size_tablet=”15px” text_font_size_phone=”14px” text_font_size_last_edited=”on|phone” header_font_size_tablet=”40px” header_font_size_phone=”24px” header_font_size_last_edited=”on|desktop” header_2_font_size_tablet=”28px” header_2_font_size_phone=”20px” header_2_font_size_last_edited=”on|phone” header_3_font_size_tablet=”22px” header_3_font_size_phone=”17px” header_3_font_size_last_edited=”on|phone” header_4_font_size_tablet=”18px” header_4_font_size_phone=”15px” header_4_font_size_last_edited=”on|tablet” header_5_font_size_tablet=”15px” header_5_font_size_phone=”14px” header_5_font_size_last_edited=”on|desktop” header_6_font_size_tablet=”13px” header_6_font_size_phone=”13px” header_6_font_size_last_edited=”on|desktop” locked=”off” global_colors_info=”{}”]<\/p>\n A household payroll expert can answer questions you have about your own situation.<\/p>\n Call or chat with us during business hours, or schedule a free consultation at your convenience.<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/03\/NeedHelp-illustration.png” title_text=”NeedHelp-illustration” _builder_version=”4.27.4″ _module_preset=”_initial” border_radii=”on|6px|6px|6px|6px” global_colors_info=”{}”][\/et_pb_image][et_pb_text _builder_version=”4.27.4″ _module_preset=”_initial” text_font=”Lato||||||||” text_text_color=”#FFFFFF” text_font_size=”16px” header_2_text_color=”#666666″ header_3_text_color=”#FFFFFF” global_colors_info=”{}”]<\/p>\n Hours: Mon-Fri 8:30 am – 8pm, ET<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_button button_url=”https:\/\/outlook.office.com\/book\/GTMPayrollServicesHouseholdPayrollandTaxConsultation@gtm.com\/” url_new_window=”on” button_text=”Schedule a Free Consultation” button_alignment=”center” admin_label=”consultatio button” _builder_version=”4.27.4″ _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#1d3557″ button_bg_color=”#FFFFFF” button_border_width=”0px” button_border_radius=”100px” button_font=”Lato|700|||||||” button_icon=”||fa||400″ button_icon_placement=”left” button_on_hover=”off” custom_margin=”48px||||false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”12px|15px|12px|30px|true|false” custom_padding_last_edited=”off|desktop” locked=”off” global_colors_info=”{}”][\/et_pb_button][et_pb_button button_url=”https:\/\/alive5.com\/7DWXAu5″ url_new_window=”on” button_text=”Chat During Business Hours” button_alignment=”center” admin_label=”chat Button” _builder_version=”4.27.4″ _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#1d3557″ button_bg_color=”#FFFFFF” button_border_width=”0px” button_border_radius=”100px” button_font=”Lato|700|||||||” button_icon=”w||divi||400″ button_icon_placement=”left” button_on_hover=”off” custom_padding=”12px|18px|12px|36px|true|false” locked=”off” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" At a Glance Minimum Wage Overtime Pay Rules State Unemployment Tax & Rate Workers\u2019 Compensation Insurance Disability Benefits Insurance Domestic Workers\u2019 Bill of Rights Paid Leave Laws Other State Regulations Helpful Links Federal Regulations Labor Law Compliance Hiring & Managing Employees Costs & Employee Benefits Payroll & Taxes Nanny Tax Calculator Complete Guide to Household […]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":" Here are the laws affecting household employment in Oregon.<\/p> Minimum Wage<\/strong><\/p> Workers' Compensation Requirements<\/strong><\/p> Household employers in Oregon are not required to have a workers' compensation policy. However, we strongly recommend obtaining a policy to protect both you and your employee(s).<\/p>\n
\n
Nanny Taxes At a Glance<\/h4>\n
Minimum Wage<\/h2>\n
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Overtime Pay Rules<\/h2>\n
State Unemployment Tax & Rate<\/h2>\n
Workers\u2019 Compensation Insurance<\/h2>\n
Disability Benefits Insurance<\/h2>\n
Domestic Workers\u2019 Bill of Rights<\/h2>\n
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Paid Leave Laws<\/h2>\n
Paid Leave Oregon<\/h3>\n
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Oregon Sick Time<\/h3>\n
Other State Regulations<\/h2>\n
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Helpful Links for Nanny Taxes in Oregon<\/h2>\n
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Federal Regulations<\/h2>\n
Fair Labor Standards Act (FLSA) Classification Guidelines<\/h3>\n
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FICA Taxes<\/h3>\n
Federal Unemployment Tax (FUTA)<\/h3>\n
Mileage Reimbursement<\/h3>\n
Call Toll Free: 800-929-9213<\/a><\/span><\/h3>\n
![\"Oregon\"](\"https:\/\/gtm.com\/household\/wp-content\/uploads\/718px-Flag-map_of_Oregon.svg_-300x224.png\")
Household employers must comply with all tax and wage laws that affect nannies and other domestic workers. While federal laws cover employers in all states, there are state-specific and city-specific rules and regulations that employers must also abide by.<\/p>