Oregon employers in 2026 must withhold and remit payroll contributions under the Paid Leave Oregon program, with a combined rate of 1% of gross wages up to the Social Security wage base. Employers with 25 or more workers contribute 0.40%, while employees contribute 0.60% regardless of employer size. Quarterly filings through Frances Online are mandatory, and missing deadlines triggers interest charges. Businesses can operate under the state plan or apply for an approved equivalent plan offering more flexibility. Common errors include misclassifying contractors, failing to include bonuses in gross wages, and exceeding the wage base cap. Getting these details right protects businesses from audits and keeps employee benefits secure.