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Oregon tax and labor law guide

Household employment requirements for families hiring a caregiver in Oregon

Handling all the Oregon nanny tax requirements isn’t as hard as you think – as long as you know where to get the right information. That’s why we’ve combined all the state and federal tax and labor law information you’ll need! Check out the information below that HomePay is here to help with.

Checklist for Oregon household employers

We know you’re busy so here’s a quick “to-do” list with links to extra details below.

Beginning of employment 

During employment 

Optional benefits for your employee

Ending employment

Beginning of employment 

Workers’ compensation

Household employers in Oregon are not required to carry a workers’ compensation insurance policy, however we advise obtaining coverage. These policies pay for medical expenses and lost wages if an employee has a work-related injury or illness. Obtain an instant quote and purchase a policy online, or contact our partner, Clarke White, at 804-267-1210 or wcnanny@allrisks.com.

Employment posters

Families in Oregon are required to notify their employee of their rights by sharing these posters

During employment 

Minimum wage rates

The minimum wage rate in Oregon is dependent on the county where the work is performed.

  • $12.00/hour for household employers living in Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morror, Sherman, Umatilla, Union, Wallowa and Wheeler counties.
  • $12.75/hour for household employers living in Benton, Clastsop, Columbia, Deschutes, Hood River, Jackson, Josephine, Lane, Lincoln, Linn, Marion, Polk, Tillamook, Wasco and Yahmill counties.
  • $14.00/hour for household employers living in Washington, Multinomah and Clackamas counties.

Oregon overtime requirements

  • Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.
  • Live-in employees must be paid 1.5x their hourly rate for all hours worked over 44 in a workweek.
  • Household employees must be given at least 24 consecutive hours of rest each calendar week if they work 40 or more hours. If the employee agrees to work on their day of rest, they must be paid overtime for each hour they work that day.
  • Overtime is not required to be paid when work is performed on a holiday. 

Paid time off

Families in Oregon are required to provide 3 paid days off to their employees if they have been employed for at least 1 year and worked an average of 30 hours per week.

Sick leave

Household employers in Oregon are required to provide up to 40 hours of unpaid sick time to their employees every calendar year. Sick time accrues at 1 hour for every 30 hours worked and can roll over from year to year as long as the total sick time accrued is not more than 40 hours. Mandatory paid sick time is only for employers with at least 10 employees – or 6 employees for employers in Portland. 

Optional benefits for your employee 

Health insurance

Families with only 1 employee can make contributions toward their employee’s health insurance premiums and treat the amount as non-taxable compensation. In this scenario, neither the employee nor the employer are required to pay any taxes on that portion of the compensation.

Families with 2 or more employees have 3 options:

  1. Set up an Individual Coverage Health Reimbursement Arrangement (ICHRA).
  2. Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).
  3. Purchase a policy through SHOP (Small Business Health Options Program). 

Visit our health insurance page for more information about these options.  

Mileage reimbursements

The current federal mileage reimbursement rate is $0.56 per mile and only covers miles driven by your employee while on the job. Miles driven commuting are not eligible for reimbursement.

Ending employment 

Managing unused PTO 

Oregon household employers do not need to pay their employees for unused vacation and/or sick time.

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