OAR 471-070-3020: Contributions: Maximum Wage Amount

(1) Wages are subject to contributions up to the maximum wage amount paid per employer each calendar year. (2) If an employee works for multiple employers, each employer must: (a) Withhold and remit employee contributions for wages paid up to the maximum wage amount paid by the employer; and (b) Pay employer contributions on wages paid up to the maximum wage amount paid by the employer, when applicable. Example 1: An engineer works for a hotel chain from January to August 2026 and earns $130,000. The hotel chain will withhold and remit employee contributions and pays employer contributions on the engineer’s total wages of $130,000. The engineer then works for a school district from September to December 2026 and earns $60,000. The school district will withhold and remit employee contributions and pays employer contributions on the engineer’s total wages of $60,000, without consideration of previous wages paid by the hotel chain. Example 2: An attorney works full-time for a law firm and part-time for a marketing company throughout 2023. The maximum wage amount for 2023 is $132,900. The attorney earns $165,000 from the law firm. The law firm will withhold and remit employee contributions and pays employer contributions on the first $132,900 of the attorney’s wages. After contributions are withheld and paid on $132,900 of wages, the law firm stops withholding and paying contributions on the attorney’s wages. The attorney earns $40,000 wages from the marketing company. The marketing company will withhold and remit employee contributions and pays employer contributions on the attorney’s earnings of $40,000, without consideration of the wages paid by the law firm throughout the year.