Payroll and Self-Employment Tax Information

Payroll and self-employment taxes, which provide operating revenue for TriMet, are collected and administered by the Oregon Department of Revenue.

Effective January 1, 2010, the rate increased to 0.6818 percent ($6.818 per $1,000) of the wages paid by an employer and the net earnings from self-employment for services performed within the TriMet District boundary. Employers should apply the new rate with their reporting related to wages for the first quarter of 2010. Self-employed individuals should use the new rate when first reporting earnings for 2010.

The 2003 Oregon Legislature provided TriMet with the authority to increase the rate over 10 years to help pay for new transit service throughout the region. The rate increases annually by 1/100 of a percent.