![\"Cross](\"https:\/\/www.care.com\/hp\/wp-content\/uploads\/sites\/3\/2024\/08\/300x250-V2-1.png\")
<\/a><\/figure><\/div>Checklist for Oregon household employers<\/strong><\/h2>We know you’re busy so here’s a quick “to-do” list with links to extra details below.<\/p>
Beginning of employment <\/strong><\/h3>- Verify caregiver’s work eligibility<\/a>.<\/li>
- Set up EIN & state tax account(s)<\/a>.<\/li>
- Obtain workers’ compensation insurance<\/a>. <\/li>
- Display employment posters<\/a>. <\/li><\/ul>
During employment <\/strong><\/h3>- File returns, remit taxes and manage correspondence.<\/a><\/li>
- Pay at least Oregon minimum wage<\/a>. <\/li>
- Pay overtime<\/a>, when it applies.<\/li>
- Provide itemized paystub and annual notice<\/a><\/li>
- Provide paid time off<\/a>.<\/li>
- Provide sick leave<\/a>.<\/li><\/ul>
Optional benefits for your employee<\/strong><\/h3>- Health insurance<\/a><\/li>
- Mileage reimbursement<\/a><\/li><\/ul>
Ending employment<\/strong><\/h3>- Manage unused paid time off<\/a>. <\/li>
- Close down your state employment tax account(s)<\/a>.<\/li>
- Maintain payroll records<\/a>.<\/li><\/ul>
Beginning of employment <\/strong><\/h2>Verify caregiver’s work eligibility<\/h3>
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they’re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver’s employment eligibility is ever questioned.<\/p>Set up EIN & state tax account(s)<\/h3>
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>Workers’ compensation<\/strong><\/h3>Household employers in Oregon are not required to carry workers’ compensation insurance<\/a>; however, we advise all families to do so. 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<\/a>, or contact our partner, Clarke White, at 804-267-1210 or wcnanny@allrisks.com<\/a>.<\/p>Employment posters <\/strong><\/h3>Families in Oregon are required to notify their employee of their rights by sharing these posters<\/a>. <\/p>During employment <\/strong><\/h2>File returns, remit taxes and manage correspondence<\/h3>- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time.<\/li><\/ul>
Minimum wage rates<\/h3>
The minimum wage rate in Oregon is dependent on the county where the work is performed.<\/p>
- $14.05\/hour for household employers living in Rural Counties: Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union, Wallowa and Wheeler.<\/li>
- $15.05\/hour for household employers living in Urban Counties: Benton, Clatsop, Columbia, Deschutes, Hood River, Jackson, Josephine, Lane, Lincoln, Linn, Marion, Polk, Tillamook, Wasco and Yamhill counties.<\/li>
- $16.30\/hour for household employers living in Portland Metro: Clackamas, Multnomah and Washington counties.<\/li><\/ul>
Oregon overtime requirements<\/h3>- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>
- Live-in employees must be paid 1.5x their hourly rate for all hours worked over 44 in a workweek.<\/li>
- 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.<\/li>
- Overtime is not required to be paid when work is performed on a holiday. <\/li><\/ul>
Itemized paystub and annual notice requirement<\/h3>
Employers must notify all new hires of information about their earnings and deductions annually at the beginning of each year and provide an itemized statement with each pay period. These can be provided electronically to employees assuming they expressly agree to receiving it as such and have the ability to print or store the electronic statement at time of receipt.<\/p>
- Annual Statement Explanation Notice: Employers must provide a statement explaining what employees can expect to see on their per-pay-period itemized statement. The state provides this sample notice<\/a> that can be edited to fit your needs. Employers must review and update the information annually by January 1.<\/li>
- Per-Pay-Period Itemized Statement: Employers must provide an itemized statement with each payment of wages or salary. The paystub that HomePay will provide each pay period already includes the following required information:
- Date of the payment;<\/li>
- Dates of the pay period;<\/li>
- Name of the employee and employer;<\/li>
- Employer’s business identification number, address, and phone number;<\/li>
- Rate or rates of pay;<\/li>
- Whether the employee is paid by the hour, day, shift, week, on a salary or commission basis;<\/li>
- Gross and net pay for the period;<\/li>
- The amount and purpose of each deduction made during the respective period of service that the payment covers (ie. income, Social Security, Medicare, etc. taxes);<\/li>
- Allowances, if any, claimed as part of the minimum wage (which aren’t common in domestic employment); and<\/li>
- The regular and overtime rate(s) of pay.<\/li><\/ul><\/li><\/ul>
Paid time off<\/h3>
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.<\/p>
Sick leave<\/h3>
Household employers in Oregon are required to provide up to 40 hours of unpaid <\/em>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. <\/p>Optional benefits for your employee <\/strong><\/h2>Health insurance<\/h3>
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.<\/p>
Families with 2 or more employees have 3 options:<\/p>
- Set up an Individual Coverage Health Reimbursement Arrangement (ICHRA).<\/li>
- Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).<\/li>
- Purchase a policy through SHOP (Small Business Health Options Program). <\/li><\/ol>
Visit our health insurance page<\/a> for more information about these options. <\/p>Mileage reimbursements<\/h3>
The current federal mileage reimbursement rate for business use can be found here<\/a> and only <\/em>covers miles driven by your employee while on the job. Miles driven commuting are not eligible for reimbursement.<\/p>Ending employment <\/strong><\/h2>Managing unused PTO <\/strong><\/h3>Oregon household employers do not need to pay their employees for unused vacation and\/or sick time.<\/p>
Close down your state employment tax account(s)<\/h3>
The state tax agencies expect you to file timely returns for as long as your tax accounts are open — even to report $0 in wages paid.<\/p>
Maintain payroll records<\/strong><\/h3>Household employers are required to keep wage records on file for at least three years.<\/p>
<\/div>* HomePay can assist with a wide range of the above-listed household tax and payroll needs; however, some state-specific requirements may not be fully supported. Ask a HomePay representative for more information. The information contained in this article is general in nature, may not be applicable to your specific circumstances and is not intended to be a substitute for or relied upon as personalized tax or legal advice.<\/em><\/a><\/em><\/p>","protected":false},"excerpt":{"rendered":"Families with questions about Oregon nanny taxes need to look no further than this overview for all their household employment answers.<\/p>\n","protected":false},"author":1478,"featured_media":3716,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"enable_toc":false,"care_reviewed_by":0,"care_post_updated_flag":false,"care_updated_date":"2025-12-17T19:22:50.978Z","last_update":"2025-12-17","view_count":9931,"footnotes":""},"categories":[1],"tags":[],"member-type":[2],"vertical":[3,366],"platform":[11],"class_list":["post-173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","member-type-seeker","vertical-children","vertical-tax-topics-for-families","platform-homepay"],"acf":[],"created":"2016-12-21","_links":{"self":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/users\/1478"}],"replies":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/comments?post=173"}],"version-history":[{"count":10,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/173\/revisions"}],"predecessor-version":[{"id":4056,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/173\/revisions\/4056"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/media\/3716"}],"wp:attachment":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/media?parent=173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/categories?post=173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/tags?post=173"},{"taxonomy":"member-type","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/member-type?post=173"},{"taxonomy":"vertical","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/vertical?post=173"},{"taxonomy":"platform","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/platform?post=173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- Verify caregiver’s work eligibility<\/a>.<\/li>
- Set up EIN & state tax account(s)<\/a>.<\/li>
- Obtain workers’ compensation insurance<\/a>. <\/li>
- Display employment posters<\/a>. <\/li><\/ul>
During employment <\/strong><\/h3>
- File returns, remit taxes and manage correspondence.<\/a><\/li>
- Pay at least Oregon minimum wage<\/a>. <\/li>
- Pay overtime<\/a>, when it applies.<\/li>
- Provide itemized paystub and annual notice<\/a><\/li>
- Provide paid time off<\/a>.<\/li>
- Provide sick leave<\/a>.<\/li><\/ul>
Optional benefits for your employee<\/strong><\/h3>
- Health insurance<\/a><\/li>
- Mileage reimbursement<\/a><\/li><\/ul>
Ending employment<\/strong><\/h3>
- Manage unused paid time off<\/a>. <\/li>
- Close down your state employment tax account(s)<\/a>.<\/li>
- Maintain payroll records<\/a>.<\/li><\/ul>
Beginning of employment <\/strong><\/h2>
Verify caregiver’s work eligibility<\/h3>
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they’re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver’s employment eligibility is ever questioned.<\/p>
Set up EIN & state tax account(s)<\/h3>
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>
Workers’ compensation<\/strong><\/h3>
Household employers in Oregon are not required to carry workers’ compensation insurance<\/a>; however, we advise all families to do so. 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<\/a>, or contact our partner, Clarke White, at 804-267-1210 or wcnanny@allrisks.com<\/a>.<\/p>
Employment posters <\/strong><\/h3>
Families in Oregon are required to notify their employee of their rights by sharing these posters<\/a>. <\/p>
During employment <\/strong><\/h2>
File returns, remit taxes and manage correspondence<\/h3>
- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time.<\/li><\/ul>
Minimum wage rates<\/h3>
The minimum wage rate in Oregon is dependent on the county where the work is performed.<\/p>
- $14.05\/hour for household employers living in Rural Counties: Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union, Wallowa and Wheeler.<\/li>
- $15.05\/hour for household employers living in Urban Counties: Benton, Clatsop, Columbia, Deschutes, Hood River, Jackson, Josephine, Lane, Lincoln, Linn, Marion, Polk, Tillamook, Wasco and Yamhill counties.<\/li>
- $16.30\/hour for household employers living in Portland Metro: Clackamas, Multnomah and Washington counties.<\/li><\/ul>
Oregon overtime requirements<\/h3>
- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>
- Live-in employees must be paid 1.5x their hourly rate for all hours worked over 44 in a workweek.<\/li>
- 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.<\/li>
- Overtime is not required to be paid when work is performed on a holiday. <\/li><\/ul>
Itemized paystub and annual notice requirement<\/h3>
Employers must notify all new hires of information about their earnings and deductions annually at the beginning of each year and provide an itemized statement with each pay period. These can be provided electronically to employees assuming they expressly agree to receiving it as such and have the ability to print or store the electronic statement at time of receipt.<\/p>
- Annual Statement Explanation Notice: Employers must provide a statement explaining what employees can expect to see on their per-pay-period itemized statement. The state provides this sample notice<\/a> that can be edited to fit your needs. Employers must review and update the information annually by January 1.<\/li>
- Per-Pay-Period Itemized Statement: Employers must provide an itemized statement with each payment of wages or salary. The paystub that HomePay will provide each pay period already includes the following required information:
- Date of the payment;<\/li>
- Dates of the pay period;<\/li>
- Name of the employee and employer;<\/li>
- Employer’s business identification number, address, and phone number;<\/li>
- Rate or rates of pay;<\/li>
- Whether the employee is paid by the hour, day, shift, week, on a salary or commission basis;<\/li>
- Gross and net pay for the period;<\/li>
- The amount and purpose of each deduction made during the respective period of service that the payment covers (ie. income, Social Security, Medicare, etc. taxes);<\/li>
- Allowances, if any, claimed as part of the minimum wage (which aren’t common in domestic employment); and<\/li>
- The regular and overtime rate(s) of pay.<\/li><\/ul><\/li><\/ul>
Paid time off<\/h3>
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.<\/p>
Sick leave<\/h3>
Household employers in Oregon are required to provide up to 40 hours of unpaid <\/em>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. <\/p>
Optional benefits for your employee <\/strong><\/h2>
Health insurance<\/h3>
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.<\/p>
Families with 2 or more employees have 3 options:<\/p>
- Set up an Individual Coverage Health Reimbursement Arrangement (ICHRA).<\/li>
- Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).<\/li>
- Purchase a policy through SHOP (Small Business Health Options Program). <\/li><\/ol>
Visit our health insurance page<\/a> for more information about these options. <\/p>
Mileage reimbursements<\/h3>
The current federal mileage reimbursement rate for business use can be found here<\/a> and only <\/em>covers miles driven by your employee while on the job. Miles driven commuting are not eligible for reimbursement.<\/p>
Ending employment <\/strong><\/h2>
Managing unused PTO <\/strong><\/h3>
Oregon household employers do not need to pay their employees for unused vacation and\/or sick time.<\/p>
Close down your state employment tax account(s)<\/h3>
The state tax agencies expect you to file timely returns for as long as your tax accounts are open — even to report $0 in wages paid.<\/p>
Maintain payroll records<\/strong><\/h3>
Household employers are required to keep wage records on file for at least three years.<\/p>
<\/div>* HomePay can assist with a wide range of the above-listed household tax and payroll needs; however, some state-specific requirements may not be fully supported. Ask a HomePay representative for more information. The information contained in this article is general in nature, may not be applicable to your specific circumstances and is not intended to be a substitute for or relied upon as personalized tax or legal advice.<\/em><\/a><\/em><\/p>","protected":false},"excerpt":{"rendered":"
Families with questions about Oregon nanny taxes need to look no further than this overview for all their household employment answers.<\/p>\n","protected":false},"author":1478,"featured_media":3716,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"enable_toc":false,"care_reviewed_by":0,"care_post_updated_flag":false,"care_updated_date":"2025-12-17T19:22:50.978Z","last_update":"2025-12-17","view_count":9931,"footnotes":""},"categories":[1],"tags":[],"member-type":[2],"vertical":[3,366],"platform":[11],"class_list":["post-173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","member-type-seeker","vertical-children","vertical-tax-topics-for-families","platform-homepay"],"acf":[],"created":"2016-12-21","_links":{"self":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/users\/1478"}],"replies":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/comments?post=173"}],"version-history":[{"count":10,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/173\/revisions"}],"predecessor-version":[{"id":4056,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/173\/revisions\/4056"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/media\/3716"}],"wp:attachment":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/media?parent=173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/categories?post=173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/tags?post=173"},{"taxonomy":"member-type","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/member-type?post=173"},{"taxonomy":"vertical","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/vertical?post=173"},{"taxonomy":"platform","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/platform?post=173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- Per-Pay-Period Itemized Statement: Employers must provide an itemized statement with each payment of wages or salary. The paystub that HomePay will provide each pay period already includes the following required information:
- Annual Statement Explanation Notice: Employers must provide a statement explaining what employees can expect to see on their per-pay-period itemized statement. The state provides this sample notice<\/a> that can be edited to fit your needs. Employers must review and update the information annually by January 1.<\/li>
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>
- Close down your state employment tax account(s)<\/a>.<\/li>
- Mileage reimbursement<\/a><\/li><\/ul>
- Pay at least Oregon minimum wage<\/a>. <\/li>
- Set up EIN & state tax account(s)<\/a>.<\/li>