DMarkM1
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The best option is the box 14 category for "OR Paid leave;" this not benefits related.  Benefits will not be reported in box 14 on a form W2.  

 

You are correct OR employers are to deduct employee contributions to the OR Paid Leave program from employee pay. Those contributions are post-tax meaning they are still included in box 1 as taxable income.  Employers may report those contributions for informational purposes in box 14 on the form W2.  

 

Those contribution amounts in box 14 have no affect on your tax calculations.  Additionally, they are not an itemized deduction, federal or state; so no affect on SALT. As you surmise these are not taxes but insurance contributions. 

 

The box 14 category "OR Paid Leave" will work and so will the category "Other (not classified)" as neither of these add to any other tax forms in your returns.

 

Here is the OR reference

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