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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, 2014, the tax rate increased to 0.7237% ($7.237 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 2014. Self-employed individuals should use the new rate when first reporting earnings for 2014.

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. In 2013, the payroll tax rate was increased an additional 0.001095 percent due to the withdrawal of the Boring area from the TriMet District.

August 2015 Update: In order to meet the demand for more transit service as our region grows, TriMet is proposing to increase the payroll and self-employment tax rate by 1/10th of one percent phased-in over 10 years. If approved, the median firm would see their tax increase by slightly more than $8 in the first year and by about $82 by the end of the decade, not including inflation. Learn more

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 503-962-6466.

Zip codes completely within the TriMet District

97003 97005 97068 97210 97219
97006 97077 97211 97220 97232
97008 97201 97212 97221 97233
97024 97202 97213 97222 97236
97027 97203 97214 97223 97239
97030 97204 97215 97225 97256
97034 97205 97216 97227 97258
97035 97206 97217 97229 97266
97036 97209 97218 97230 97267

Zip codes partially within the TriMet District

97007 97022 97062 97089 97124
97009 97023 97070 97113 97140
97015 97045 97078 97080 97116
97224 97019 97060 97086 97123
97231

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

97075 97238 97280 97286 97293
97076 97240 97281 97290 97294
97207 97242 97282 97291 97296
97208 97268 97283 97292 97298
97228 97269