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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, 2013, the tax rate increased to 0.7137% ($7.137 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 2013. Self-employed individuals should use the new rate when first reporting earnings for 2013.

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. This year the payroll tax rate was increased an additional 0.001095 percent due to the withdrawal of the Boring area from the TriMet District effective January 1, 2013.

TriMet District boundary

To find out if a business or property is located within the TriMet District boundary, check the interactive map, refer to the list of zip codes below or the District Boundary Map at right, or contact Tina Lowe at 503-962-6466.

Zip codes completely within the TriMet District

Zip codes partially within the TriMet District

P.O. Box zip codes completely within the TriMet District