2024 Rank: 34
2023 Rank: 33
Oregon is the 34th-best state on the ROAM Index, offering a moderate wage-based filing threshold that depends on exemptions, a minimal withholding threshold of just $300. Oregon is unique in enforcing a convenience of the employer rule only for those taxpayers performing managerial functions, an arbitrary distinction that would be best addressed by doing away with the convenience rule entirely.
Category | Current Law | Score | Total Possible |
Filing threshold | Local wage threshold: $2,600+ (depending on exemptions) | 4 | 10 |
Reciprocity agreements | None | 0 | 10 |
Convenience of the employer rule | Managers only | -1 | 0 |
Individual Income Tax Code | 1.98 | 5 | |
Withholding threshold | Wage threshold: $300 | 1 | 10 |
Total Score | 5.98 | 35 |
Ways to Improve:
- Pass filing and withholding thresholds of greater than 30 days
- Repeal managerial convenience of the employer rule
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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