Employee Cost: Oregon vs Utah (2026)

Side-by-side comparison of employer costs, payroll taxes, SUTA rates, and workers' comp.

At a $60,000 salary

Utah saves $1,092/employee/year

$66,682 in Oregon vs $65,590 in Utah

Oregon

$66,682

1.11x salary

Utah

$65,590

1.09x salary

Cost Breakdown Comparison

Based on $60,000 annual salary

Cost Component OR UT Diff
Base Salary $60,000 $60,000
Social Security (6.2%) $3,720 $3,720
Medicare (1.45%) $870 $870
FUTA (0.6%) $42 $42
SUTA (State Unemployment) $1,162 $448 +$714
Workers' Compensation $648 $510 +$138
State-Mandated Insurance $240 $0 +$240
Total Employer Cost $66,682 $65,590 +$1,092

Tax Rate Comparison

Rate Oregon Utah
SUTA Rate Range 0.7% – 5.4% 0.1% – 7.0%
SUTA Typical Rate 2.2% 1.0%
SUTA Wage Base $52,800 $44,800
Workers' Comp Rate 1.08% 0.85%
State Income Tax Yes Yes
Paid Family Leave 0.4% Not required

What This Means for Employers

For a business hiring at a $60,000 salary, choosing Utah over Oregon saves $1,092 per employee per year in employer-side payroll costs alone. For a team of 10, that's $10,916 annually.

The biggest difference comes from SUTA (state unemployment tax) — Oregon charges 2.2% vs Utah's 1.0%. Note that federal taxes (Social Security, Medicare, FUTA) are identical in both states.

These numbers reflect employer-side costs only and don't include benefits, overhead, or the employee's own tax burden. Use the interactive Employee Cost Calculator to model different salary levels and benefits packages.

Cost Comparison at Different Salary Levels

How the gap changes from $30K to $150K

Salary OR Total UT Total Difference
$30,000 $33,441 $32,892 +$549
$40,000 $44,574 $43,842 +$732
$50,000 $55,707 $54,740 +$967
$60,000 $66,682 $65,590 +$1,092
$75,000 $83,051 $81,865 +$1,186
$100,000 $110,334 $108,990 +$1,344
$125,000 $137,616 $136,115 +$1,501
$150,000 $164,899 $163,240 +$1,659

Click any amount to see the full cost breakdown for that salary and state. Amounts shown from the perspective of OR.

Get Free Business Tips

Join small business owners getting weekly financial tips and calculator updates. No spam, unsubscribe anytime.

We respect your privacy. Unsubscribe with one click.