Unemployment tax rates for most Oregon employers will decline January 1, 2016. Employers that pay into the system will move from Schedule 5 to Schedule 4, saving the average Oregon employer about $69 per employee annually. Tax Schedule 4 includes an average rate of 2.26% for the first $36,900 paid to each employee. The specific rate each employer will pay under the new schedule depends on how much they have used the unemployment insurance system. The Oregon Employment Dep