Oregon Section 125 Plan Implementation | 2026 Employer Guide

2026-05-15 • 18 min read

Oregon-specific context for Section 125 plans. Covers ORS § 652.610 wage deduction rules, how pre-tax elections reduce Oregon Paid Leave subject wages, and why Oregon's 8.75% state income tax makes Section 125 the highest-ROI pre-tax tool in the Pacific Northwest.

How to Implement a Section 125 Plan in Oregon: The 2026 Employer Guide

Start with the shared hub resources: the Section 125 pillar page and the complete 2026 guide. For employee questions, use the W-2 guide and paystub explanation early to reduce payroll confusion. To get started, use Summit Health Benefits, a Section 125 Administrator, a Cafeteria Plan Setup, the savings calculator, and contact us for a custom analysis.

This Oregon-specific guide covers wage deduction compliance under state law, Oregon Paid Leave coordination, pre-tax savings math for Oregon's income tax rates, and a step-by-step implementation workflow for 2026.

Section 125 plans allow employers to offer pre-tax benefits under the U.S. tax code. Learn more on our Section 125 plans pillar page.

Oregon employers researching "section 125 plan Oregon", "section 125 cafeteria plan Portland", "pre-tax benefits Oregon employer", "section 125 Oregon paid leave", "section 125 plan document Oregon", and "section 125 W-2" can use this guide as the local playbook.

Many employers work with a Section 125 administrator such as Summit Health Benefits to handle compliance, payroll integration, and implementation.

Table of Contents

  1. Oregon Section 125 at a Glance
  2. Oregon "Secret Sauce" Rules
  3. Why Section 125 Matters in Oregon
  4. Eligible Benefits Under Section 125 (2026)
  5. Implementation Steps (Oregon Playbook)
  6. Payroll and W-2 Alignment
  7. 25-Employee Savings Example
  8. Oregon Compliance Checklist
  9. Common Mistakes to Avoid
  10. Employee Communication Playbook
  11. Related Regional Guides
  12. Oregon Section 125 FAQs

Oregon Section 125 at a Glance

Section 125 allows employees to pay for qualified benefits with pre-tax dollars, reducing both taxable wages and payroll taxes. Oregon has the highest state income tax rate in the Pacific Northwest, with most working Oregonians facing a marginal rate of 8.75% on wages. That rate makes every dollar of pre-tax benefit elections worth significantly more to Oregon employees than in most other western states.

Oregon employers use Section 125 to:

  • Reduce employer FICA taxes on enrolled employee contributions to health premiums, FSAs, and HSAs
  • Deliver a measurable take-home pay increase without adjusting base wages or benefit budgets
  • Reduce the subject wage base for Oregon Paid Leave premium calculations, producing an additional payroll savings layer
  • Compete for workers in Portland, Eugene, and Bend against companies with larger compensation packages
  • Retain rural Oregon workers in agriculture, forestry, manufacturing, and healthcare who have historically had limited access to structured benefit programs

CMS reports approximately 245,000 Marketplace plan selections in Oregon during the 2026 open enrollment period. Oregon also operates the Oregon Health Plan, one of the country's broadest Medicaid programs, which covers adults up to 138% of the federal poverty level. Employers whose workers compare employer plans to OHP or individual Marketplace coverage need a clear affordability story. Section 125 is the most direct tool for telling it.

Oregon "Secret Sauce" Rules

Oregon wage deductions are governed by the Oregon Wage Payment Act (ORS § 652.610), which limits deductions from employee wages to those required by law or made in writing for the benefit of the employee. Section 125 elections qualify under this standard, but written authorization from each employee is mandatory before any deduction may begin.

Oregon employers must also understand how Section 125 pre-tax elections interact with Oregon Paid Leave (Paid Leave Oregon), the state's mandatory paid family and medical leave insurance program. Oregon Paid Leave contributions are calculated on subject wages. Because Section 125 pre-tax deductions reduce taxable wage income, they also reduce the subject wage base used for Oregon Paid Leave premium calculations. The result is a second layer of payroll savings that most Oregon employers do not realize they are leaving on the table when they fail to implement Section 125 correctly.

Compliance takeaway: Use signed election forms that meet ORS § 652.610 written authorization requirements. Confirm with your payroll vendor that the Oregon Paid Leave subject wage base is being calculated after Section 125 pre-tax deductions are applied. Store all election records in a centralized compliance folder organized by plan year.

Why Section 125 Matters in Oregon

Oregon imposes a state income tax with four brackets. The 8.75% rate applies to single filers earning between approximately $47,600 and $250,000, which covers the majority of Oregon's professional, skilled trades, healthcare, technology, and service workforce. For higher earners above $250,000, the rate reaches 9.90%. Oregon has no state sales tax, so the state budget relies heavily on income tax revenue, and employees bear the full burden of that structure on every dollar of wages.

For Oregon employees, pre-tax benefit elections reduce that 8.75% burden directly. A $500 per month pre-tax health premium deduction saves the typical Oregon employee $43.75 per month in state income tax alone. Add the 7.65% FICA reduction on that same $500, and the employee retains more than $82 per month in additional take-home pay on a premium that was already being paid. That improvement happens without any wage increase, benefit design change, or additional employer contribution.

The Oregon Paid Leave interaction amplifies this further. Oregon Paid Leave premiums are split between employer and employee contributions based on subject wages. When subject wages decline because of Section 125 pre-tax deductions, both the employer and employee pay lower Oregon Paid Leave premiums. This is not a loophole. It is the intended structure of how wage-based payroll deductions work, and most Oregon employers are not taking full advantage of it.

For employers across Oregon's economy:

  • Portland metro technology, healthcare, and professional services employers deliver competitive benefits without increasing compensation budgets
  • Rural employers in the Willamette Valley, Central Oregon, Southern Oregon, and the Coast gain a structured benefits tool without adding new vendors or plans
  • Oregon's three minimum wage tiers, with different rates inside Portland's urban growth boundary, in standard areas, and in non-urban rural areas, create wage complexity for multi-location operations. Section 125 works consistently and delivers proportional savings across all three tiers.
  • Agricultural employers managing Willamette Valley farm labor gain a compliant payroll deduction framework that many workers in that segment have never had access to

The Summit Advantage: A $0 Net-Cost Implementation

Summit Health Benefits specializes in turn-key Section 125 implementation for Oregon employers. The math is straightforward:

  • Average employer payroll tax savings: $91.81 per employee/month
  • Summit administration fee: $35 PEPM
  • Net employer gain: $50+ per employee/month

By utilizing the FICA tax savings generated by the plan, the $35 monthly administration fee is fully covered, leaving the average employer with an additional $56/month in savings per participant.

How Summit Health Benefits Implements Section 125 at No Net Cost

Summit Health Benefits handles the administrative heavy lifting, from plan documents to IRS compliance, specifically for Oregon businesses. Payroll tax savings of $91.81 PEPM cover the $35 PEPM administration cost, leaving the employer with $50+ PEPM in net savings. The technical cost to employer and employee is effectively $0.

Comprehensive Benefits Included at No Extra Cost

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  • $0 Mental Health Counseling
  • 93% of generic medications fully covered with free home delivery
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  • Dental and Vision
  • 57% savings on procedures and surgeries
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  • Access to 350,000+ doctors nationwide

Eligible Benefits Under Section 125 (2026)

Oregon employers typically include:

1) Health Insurance Premiums

Pre-tax deductions for medical, dental, and vision premiums reduce Oregon taxable income, federal taxable income, FICA, and the Oregon Paid Leave subject wage base simultaneously. At Oregon's 8.75% marginal rate, each $500 per month in pre-tax premiums saves the employee $43.75 per month in state income tax alone.

2) Health FSA

Employees set aside pre-tax dollars for out-of-pocket medical costs including deductibles, copays, and eligible prescriptions. Portland metro healthcare costs run above the national median, and employees on higher-deductible plans benefit significantly from FSA elections. FSA contributions also reduce the Oregon Paid Leave subject wage base along with federal and state taxes.

3) Dependent Care FSA

Pre-tax childcare contributions up to $5,000 per year reduce Oregon taxable income at 8.75%. Full-time daycare in Portland runs $1,800 to $2,600 per month. A maxed $5,000 Dependent Care FSA saves Oregon employees $437.50 per year in state income taxes alone, before counting the federal savings.

4) HSA Contributions

Pre-tax HSA funding for high-deductible plan participants. Oregon employees in the 8.75% bracket benefit from pre-tax HSA contributions alongside premium deductions. The combination of HDHP premium savings and pre-tax HSA contributions produces the strongest total tax efficiency available to Oregon employees.

Summit Health Benefits specializes in implementing Section 125 cafeteria plans for employers and includes a comprehensive benefits package at no extra cost when you use our administration.

Oregon Coverage Strategy: Individual vs Group

Oregon uses HealthCare.gov for individual Marketplace coverage, having transitioned away from its state-built exchange in 2014. The Oregon Health Plan provides Medicaid coverage to adults up to 138% of the federal poverty level. Together, these programs mean a meaningful share of Oregon workers have access to alternative coverage options and will compare employer plan costs against those alternatives.

Most Oregon employers with group plans run a Premium Only Plan (POP) as the Section 125 structure. The POP keeps payroll clean and compliant. Employee premium contributions reduce taxable wages before FICA, Oregon income tax, and Oregon Paid Leave subject wage calculations all run.

For Oregon employers managing workers who purchase individual Marketplace coverage through HealthCare.gov, Section 125 can still apply when the plan document is properly structured, elections are documented in writing per ORS § 652.610, and payroll deductions match the signed election form. Individual coverage Section 125 arrangements require more precise documentation than a standard POP and should be implemented with an experienced Section 125 administrator.

Oregon employees should understand that pre-tax deductions reduce W-2 Box 1 wages, reduce Oregon taxable income on their state return, and reduce their Oregon Paid Leave wage base. The net effect is positive on every dimension. Sharing the W-2 and paystub guides before enrollment removes this as a source of confusion and protects the employer from unnecessary support questions.

Implementation Timeline (30-Day Rollout)

Week 1: Plan Design and Documents

Finalize the plan structure and prepare the plan document, SPD, and election forms with ORS § 652.610 compliant written authorization language. Confirm with your payroll vendor that Oregon Paid Leave subject wage calculations will be applied after Section 125 pre-tax deductions.

Week 2: Payroll Configuration

Set up pre-tax deduction codes, verify paystub labels, and map W-2 Box 1 reductions. Test that Oregon Paid Leave premium calculations reflect the reduced subject wage base. This step requires coordination with your payroll processor and should not be skipped.

Week 3: Employee Education

Hold a benefits overview session or distribute materials. Oregon employees, particularly in the Portland technology, outdoor, and creative industries, tend to engage with benefits information more actively than the national average. Transparent math, especially showing the Oregon state income tax savings specifically, drives enrollment.

Week 4: Go-Live

Process the first payroll with Section 125 deductions active and store all signed elections for ORS § 652.610 compliance.

Implementation Steps (Oregon Playbook)

Step 1: Choose Plan Structure

  • Premium Only Plan (POP) for most Oregon small and mid-size employers
  • Full Cafeteria Plan for employers adding FSAs and dependent care
  • POP + HSA contributions for employers offering HDHPs as a cost-control strategy

Step 2: Prepare Documentation

  • Plan document with Oregon Wage Payment Act written authorization language
  • Summary Plan Description (SPD) distributed to all eligible employees
  • Election forms with signed written authorization per ORS § 652.610

Step 3: Payroll Integration

  • Pre-tax deduction codes reduce taxable wages before FICA, Oregon income tax, and Oregon Paid Leave subject wage calculations
  • Paystub labels clearly identify Section 125 deductions by benefit type
  • W-2 Box 1 reflects all pre-tax reductions

Step 4: Employee Education

Step 5: Elections and Testing

  • Collect signed elections with written authorization per ORS § 652.610
  • Run nondiscrimination tests annually to protect the plan's tax status

Benefits Deep Dive for 2026

Employees enroll more confidently when they understand which benefits qualify.

Premiums:

Pre-tax premium deductions reduce Oregon taxable income, federal taxable income, FICA, and Oregon Paid Leave subject wages simultaneously. For a Portland-area employee paying $450 per month in health premiums, moving that contribution pre-tax saves approximately $39.38 per month in Oregon state income tax at the 8.75% rate, before counting FICA and federal savings.

Health FSA:

Employees set aside pre-tax dollars for medical expenses. Portland metro healthcare costs are above the national median, making FSA elections particularly valuable for employees managing deductibles, copays, and prescription costs. Encourage realistic elections to minimize forfeiture risk at plan year end.

Dependent Care FSA:

Pre-tax childcare contributions reduce Oregon taxable income at 8.75%. A maxed $5,000 Dependent Care FSA saves $437.50 in Oregon state taxes per year before federal savings. For Portland and Eugene families paying $2,000 or more per month in childcare, this is the highest-value Section 125 election after health premiums.

HSA Contributions:

If you offer an HDHP, HSAs provide triple tax advantages. Oregon employees in the 8.75% bracket see substantial state income tax savings on each HSA contribution, on top of the federal income tax and FICA benefits. The combination of HDHP premium deductions and pre-tax HSA contributions produces the strongest per-dollar efficiency available in Oregon's Section 125 toolkit.

Administration, Life Events, and Recordkeeping

Section 125 requires consistent administration throughout the plan year:

  • Document and process qualifying life events promptly. Oregon employees in Portland's tech and professional services sectors are generally well-informed about qualifying events and often raise them proactively with HR.
  • Store signed elections and ORS § 652.610 written authorization documents in a centralized compliance folder, accessible for any Oregon Bureau of Labor and Industries inquiry.
  • Run nondiscrimination tests annually. Oregon employers with a mix of highly compensated technology or management staff and lower-wage hourly workers should test proactively each year.
  • Update plan documents before each enrollment cycle when benefits, eligibility rules, or contribution structures change.
  • Confirm that Oregon Paid Leave subject wage base calculations are reviewed after any payroll system update to ensure the Section 125 reduction is still being applied correctly.

Clean administration protects the plan's tax-exempt status and keeps payroll compliant across Oregon's multiple geographic wage tiers.

Payroll and W-2 Alignment

Oregon employees are generally financially aware and will notice paystub changes and ask detailed questions. Address this proactively:

  • Label Section 125 deductions clearly on paystubs. Use "Pre-Tax Medical Premium" or "Section 125 Health" rather than internal payroll codes that employees cannot interpret.
  • Explain during enrollment that W-2 Box 1 wages will reflect pre-tax reductions and that this reduces Oregon taxable income on their state return in addition to the federal reduction.
  • Mention that Oregon Paid Leave contributions will also be slightly lower because subject wages are reduced.
  • Provide the W-2 and paystub guides before the first deduction payroll runs.
  • Use a sample before-and-after paystub showing the Oregon state income tax savings specifically, not a generic national example.

25-Employee Savings Example

Assumptions

  • 25 employees
  • $6,000 annual pre-tax contribution per employee
  • Total pre-tax contributions = $150,000
  • FICA rate = 7.65%
  • Oregon marginal state income tax at $60k income = 8.75%

Employer savings (FICA only):

  • $150,000 x 7.65% = $11,475

Employee savings (state income tax):

  • $150,000 x 8.75% = $13,125 aggregate Oregon state income tax savings

Oregon's 8.75% marginal rate produces higher per-employee state income tax savings than Washington, Idaho, Nevada, or any other Pacific state with a comparable income structure. Oregon employees consistently see among the strongest Section 125 savings of any state in the West.

Oregon Paid Leave premium reductions from the lower subject wage base represent an additional savings for both employer and employee that is not captured in this example but should be documented when presenting the plan to leadership.

Net-Free Implementation Example: Average employer payroll tax savings of $91.81 PEPM cover the $35 PEPM Summit administration fee, leaving $50+ PEPM in net savings per employee.

Funding Strategy and Budget Scenarios

Oregon employers typically use Section 125 savings in one of three ways:

  1. Retain employer FICA savings as payroll expense relief, reducing net payroll costs without any change to benefit offerings.
  2. Reinvest savings into richer plan design, such as adding employer FSA contributions or reducing the employee premium share to improve retention.
  3. Offset annual benefit cost increases, keeping employer contribution levels stable without reducing coverage quality.

Track pre-tax contribution totals, employer FICA savings, Oregon Paid Leave premium reductions, and estimated employee state income tax savings in a worksheet. Present it to leadership as part of the annual benefits strategy review. The multi-layer savings story specific to Oregon typically accelerates final approval.

Audit-Ready Recordkeeping Framework

Maintain a compliance folder with:

  • Signed employee elections and ORS § 652.610 written authorizations, organized by plan year
  • Plan documents and SPD
  • Payroll deduction mapping with Oregon Paid Leave subject wage base documentation
  • Annual nondiscrimination testing results and worksheets
  • A timestamped record of plan amendments and effective dates

Clean recordkeeping protects the plan's tax status and positions the employer well for any Oregon Bureau of Labor and Industries inquiry or federal audit.

Oregon Compliance Checklist

  • Written Authorization for deductions (ORS § 652.610)
  • Plan document + SPD on file and distributed to all eligible employees
  • Payroll deduction coding correct and clearly labeled on paystubs by benefit type
  • Signed election records with written authorization language retained by plan year
  • Annual nondiscrimination testing completed and results stored
  • Oregon Paid Leave subject wage base verified after Section 125 deductions are applied

Common Mistakes to Avoid

  • Beginning payroll deductions before obtaining written authorization, which violates ORS § 652.610
  • Failing to verify that Oregon Paid Leave subject wage calculations account for Section 125 pre-tax deductions, leaving payroll savings on the table
  • Mislabeling paystub deductions with codes that Oregon employees, who tend to review paystubs carefully, cannot interpret
  • Skipping nondiscrimination testing in mixed-salary workforces common in Oregon's technology and professional services sectors
  • Not providing W-2 guidance that specifically explains the Oregon state income tax reduction before the first deduction payroll runs

Section 125 Glossary for Employers

Cafeteria Plan: Another name for a Section 125 plan that allows employees to choose pre-tax benefits instead of cash.

Premium Only Plan (POP): A simplified Section 125 plan focused only on pre-tax premium deductions. The most common starting structure for Oregon small and mid-size employers.

Qualified Benefits: Benefits the IRS allows under Section 125, including health, dental, vision, FSAs, and dependent care.

Nondiscrimination Testing: Annual testing required to confirm the plan does not disproportionately benefit highly compensated employees.

Plan Year: The 12-month period during which elections are generally locked unless a qualifying life event occurs.

Summary Plan Description (SPD): A required employee-facing summary of plan rules and benefits.

Qualifying Life Event: Marriage, birth, loss of coverage, or similar events that allow mid-year election changes.

Election Change Window: The period in which employees may update elections after a qualifying event.

HR Scenario Playbook

New Hire Mid-Year: Provide the election form and SPD on the start date. Elections must be signed with written authorization per ORS § 652.610 before the first payroll run that includes deductions.

Qualifying Life Event: Require documentation and apply changes within the permitted window. Oregon employees are generally well-informed about qualifying events and often contact HR proactively.

Termination or Leave: Stop deductions at termination and document final payroll changes. Note that Oregon Paid Leave may provide job-protected leave that keeps benefit elections active through the leave period. Confirm the correct handling with your benefits administrator to avoid compliance gaps.

This playbook keeps HR response consistent across locations and reduces compliance exposure in Oregon's active regulatory environment.

Employee Communication Playbook

Launch Email Script

"We're implementing a Section 125 plan so you can pay for eligible benefits with pre-tax dollars. Because Oregon has one of the highest state income tax rates in the West, you will see a meaningful improvement in take-home pay on every paycheck. Your Oregon Paid Leave contributions will also be slightly lower. You may notice a new line item on your paystub. Learn how it impacts your W-2 here: W-2 Guide."

Follow up with a sample before-and-after paystub showing the Oregon state income tax savings line specifically. Oregon employees respond well to transparent, data-backed communication. Showing the exact dollar improvement at their income level, not a national average, drives the highest voluntary participation rates.

Oregon Market Notes for 2026

Oregon's employer landscape is more economically diverse than its Portland reputation suggests. The Portland metro area anchors technology, professional services, outdoor apparel, direct-to-consumer brands, and healthcare. Eugene and Corvallis serve as education and mid-market hubs. Bend has grown into a destination for remote workers, small businesses, and outdoor tourism employers. Southern Oregon and the Coast rely on timber, fishing, agriculture, and seasonal tourism operations.

What connects employers across all of these regions is a shared structural challenge: Oregon's 8.75% income tax reduces the real-world value of every dollar on a worker's paystub, and there is no sales tax to soften that burden. Section 125 is the most efficient legal mechanism to restore some of that value without raising wages. For Portland employers competing against Seattle and San Francisco salary benchmarks, Section 125 closes part of the total-compensation gap on a per-paycheck basis without budget exposure.

Oregon's strong employee protections culture means workers expect clear explanations for any payroll change. Employers who introduce Section 125 without transparent communication often face more employee questions in the first month than the plan is worth to manage. Employers who lead with the Oregon income tax savings math, specifically, see the opposite: high voluntary participation, few questions, and meaningful retention improvement in the first renewal cycle.

Documentation Packet Checklist

  • Plan document and SPD
  • Signed elections and ORS § 652.610 written authorizations, organized by plan year
  • Payroll deduction code mapping with Oregon Paid Leave subject wage documentation
  • Nondiscrimination testing worksheet with results
  • Employee FAQ and links to W-2 and paystub guides

Quarterly Review Checklist

Run a short quarterly review to keep the plan compliant:

  • Payroll audit: confirm deductions match elections and paystub labels are correct.
  • Election reconciliation: verify new hires and terminations are handled correctly and on time.
  • Oregon Paid Leave check: confirm subject wage calculations still reflect Section 125 pre-tax deductions after any payroll system updates or vendor changes.
  • Compliance prep: organize nondiscrimination testing inputs before year-end.
  • Document updates: note plan or payroll changes for the next SPD revision.

This checklist keeps the plan compliant between annual enrollment cycles in Oregon's regulatory environment.

Quick Start Checklist

To launch quickly, focus on these five tasks:

  • Confirm plan type (POP or full cafeteria plan).
  • Prepare plan documents and SPD with ORS § 652.610 written authorization language.
  • Configure payroll deduction codes and verify Oregon Paid Leave subject wage handling with your payroll vendor.
  • Collect signed elections with written authorization from each enrolled employee before deductions begin.
  • Share W-2 and paystub guidance highlighting Oregon state income tax savings before the first payroll with deductions runs.

Most Oregon employers complete these steps in about 30 days.

If you use a payroll vendor, confirm Oregon Paid Leave subject wage base handling early. Payroll system configuration for Oregon compliance layers requires testing before the first live payroll, and this step is specific to Oregon and often overlooked.

Providing leadership with a one-page savings summary that shows FICA savings, Oregon Paid Leave premium reductions, and employee state income tax savings together often speeds final approval to a single meeting.

Oregon employees respond to specific math, not generic benefit language. Show the exact Oregon income tax savings on a sample paystub at their income level.

That specificity typically drives 20 to 30% higher voluntary enrollment than generic benefit communications.

Document the most common Oregon-specific employee questions and update the FAQ for future cycles.

Consistent messaging from HR and payroll builds trust and reduces mid-year election confusion.

Clean election records organized by plan year protect the plan's tax status and ensure readiness for any Oregon Bureau of Labor and Industries review or federal audit.

Implementing Section 125 the Easy Way

Summit Health Benefits handles plan documents, payroll integration, employee election forms, and compliance/nondiscrimination testing. Typical implementation timelines are 2 to 4 weeks, and the employer's cost is covered by payroll tax savings.

Oregon Section 125 FAQs

Is a Section 125 plan required in Oregon?

No. It is optional, but Oregon's 8.75% state income tax rate makes the employee savings exceptionally strong. Oregon ranks among the highest-return states in the country for pre-tax benefit elections, particularly for employees earning between $50,000 and $250,000.

Does Oregon require written authorization for payroll deductions?

Yes. ORS § 652.610 (Oregon Wage Payment Act) requires written authorization for voluntary benefit deductions. Signed election forms with explicit payroll authorization language are required for every enrolled employee before any deduction may begin.

How does Section 125 interact with Oregon Paid Leave?

Section 125 pre-tax deductions reduce the subject wage base used to calculate Oregon Paid Leave premiums. Both the employer and employee pay lower Oregon Paid Leave contributions when subject wages are reduced by Section 125 elections. This is an additional savings layer beyond FICA and state income tax reductions. Confirm that your payroll vendor applies this reduction correctly.

How long does Section 125 implementation take in Oregon?

Most Oregon employers complete setup in 2 to 4 weeks. Employers with multiple locations across Oregon's minimum wage tiers should allow additional time for payroll configuration and testing, particularly for the Oregon Paid Leave subject wage base verification step.

What if employees ask about Section 125 on their W-2?

Send them to the W-2 guide and paystub explanation. Employees should see lower taxable wages in Box 1 due to pre-tax deductions, which reduces both federal and Oregon state income tax at their marginal rate.

Ready to implement a compliant Section 125 plan in Oregon with zero net cost? Contact Summit Health Benefits for a custom savings analysis.