Why Clackamas is different
Clackamas is inside the Metro district, so employers here have Metro SHS withholding obligations for employees over the threshold. It is one of the two most commonly missed employer duties in the metro.
Trades businesses along the industrial belt frequently have crews working across several jurisdictions in a week. Work location — not office location — drives withholding for each employee individually.
Paid Leave Oregon, the statewide transit tax and the TriMet payroll tax all apply here, on top of federal and state withholding and unemployment insurance. See Oregon payroll compliance.
Which tax jurisdictions apply here
- Inside the Metro district, so Metro SHS applies to income above $128,000 single / $205,000 joint.
- Outside Multnomah County, so Preschool for All does not apply on residency — but it can still apply to income sourced to work performed in the county.
- Not inside the City of Portland, so no Portland Arts Tax and no Portland Business License Tax on residency alone — though a Clackamas business selling into Portland can still owe city tax on apportioned income.
- Inside the TriMet district, so the TriMet self-employment tax reaches self-employed people working here — see transit taxes.
What payroll includes
Payroll processing plus the Oregon compliance layer — Paid Leave, transit taxes and local withholding.

Working with us
Payroll for Clackamas, OR
Our main office is at 9136 SE St Helens Street, Suite J, just off SE 82nd Avenue and a short drive from the I-205 Sunnyside Road interchange. Parking is on site.
How we run payrollThe tax rules specific to this area are on the Clackamas, OR page.
Questions from Clackamas
Do I owe the Portland Arts Tax if I live in Clackamas?
No. The Arts Tax is a City of Portland tax and Clackamas is not in the city. You may still owe Metro SHS, which is a different jurisdiction entirely.
My business is in Clackamas but most of my customers are in Portland. What do I file?
Potentially Portland Business License Tax and Multnomah County Business Income Tax on the apportioned share, because those taxes follow where the income is sourced rather than where your office is. See Portland business taxes.
Is there parking at the office?
Yes, on site. We are just off SE 82nd, a few minutes from the I-205 Sunnyside interchange.
Payroll in Clackamas
Call 503-785-3200 or schedule an appointment. We will tell you what your situation actually needs before any work starts.

Written by
Bookkeeper, 25+ years
Katie has kept books for small businesses for more than 25 years — QuickBooks, payroll, AP, AR, reconciliations and monthly reporting.
Reviewed by
Heather Perkins
Enrolled Agent, Oregon Licensed Tax Consultant
Last reviewed
This page is general information about Oregon, Washington and federal tax rules, not advice about your own return. Thresholds and rates change every year. Figures were verified as of August 2026 — check the linked official sources, or talk to us about your situation.