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Oregon Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required.
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work. If an employer elects to transmit tapes magnetically or electronically, reports must be transmitted each month, 12 to 16 business days apart.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
OR-STT-A WH Annual Statewide Transit Tax Withholding Return
Effective Date
Form Name
Annual Statewide Transit Tax Withholding Return
Filing Frequency
Annual or Quarterly
Filing Due Dates
January 31
File Zero Wages Rule
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Paper
Payment Methods-DIY
Check
WR (Filing) WH Annual Withholding Tax Reconciliation Report
Effective Date
Form Name
Annual Withholding Tax Reconciliation Report
Filing Frequency
Annual
Filing Due Dates
Due January 31st
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
WA WH Annual Withholding Tax Return for Agricultural
Effective Date
Form Name
Annual Withholding Tax Return for Agricultural
Filing Frequency
Annual
Filing Due Dates
Due January 31 of the following year. Note: Withholding tax payments are due the same day you make your Federal tax liabilites, regardless of the amount.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
OR-STT-1 WH Quarterly Statewide Transit Tax Withholding Return
Effective Date
Form Name
Quarterly Statewide Transit Tax Withholding Return
Filing Frequency
Quarterly or Annual (Shared Form)
Filing Due Dates
April 30 July 31 October 31 January 31
W2's sent with Annual Filing?
NA
File Zero Wages Rule
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Paper
Payment Methods-DIY
Check
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
OTC (Payment) WH/UI Combined Payroll Tax Payment Coupon-Must be sent with every form if a payment is made.
Effective Date
Form Name
Combined Payroll Tax Payment Coupon-Must be sent with every form if a payment is made.
Filing Frequency
Next Day Semiweekly Monthly Quarterly
Filing Due Dates
Next Day: Due on the next banking day after the 100K Federal tax liability is met. Semiweekly: Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday). Exception: If you have 2 paydays within one deposit period but they are separate quarters you must make 2 separate payments. Monthly: Due the 15th of the following month. Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
Check w/Coupon

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
Form 132 (Filing) WH/UI Employee Wage Detail Report - Quarterly
Effective Date
Subform of
OQ
Form Name
Employee Wage Detail Report - Quarterly
Filing Frequency
Quarterly
Filing Due Dates
Filed with Form OQ when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
Schedule B (Filing) WH/UI Payroll Schedule for Semiweekly depositors
Effective Date
Subform of
OQ
Form Name
Payroll Schedule for Semiweekly depositors
Filing Frequency
Quarterly: Use only if state income tax withholding deposits are required Semiweekly or Next Day.
Filing Due Dates
Filed with Form OQ when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
OQ (Filing) WH/UI Quarterly Combined Tax Report
Effective Date
Form Name
Quarterly Combined Tax Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
OQ-WBF (Filing) WH/UI Quarterly Tax Report - Worker's Benefit Fund
Effective Date
Form Name
Quarterly Tax Report - Worker's Benefit Fund
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Combined on OR OQ
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Oregon Department of Revenue
Vendor Payable Name
Oregon Department of Revenue
Mailing Address
P.O. Box 14800 Salem, OR 97309-0920
Phone Numbers
General Tax Assistance 503-378-4988 800-356-4222
Support Email
questions.dor@oregon.gov
Agency Website URL
http://www.oregon.gov/DOR/programs/businesses/Pages/default.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not on a Federal Reserve Holiday: None

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
OR Business Identification No.
QuickBooks Employer Account Number Format(s)
9999999-9 and 99999999-9

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
- Personal Allowance $206.00 - Standard Deduction for single = $2,270.00 - Married or single with 3 or more allowances = $4545.00 - Federal Subtraction limit = $6800.00
Supplemental Rate Detail
Remained the same at 9% if not paid with regular wages.

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
ORE Withholding

Verification Tracking

Last Verified Date
02-20-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly ORE Withholding
Effective Date
Tax Payment Name
ORE Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 15th of the following month.
Threshold Requirement
If your Federal WH is $50,000 or less, and you are required by the IRS to deposit following the monthly schedule, you must file your OR WH monthly.
Quarterly ORE Withholding
Effective Date
Tax Payment Name
ORE Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter
Threshold Requirement
WH liability is less than $2,500.00 for the quarter.
Semiweekly ORE Withholding
Effective Date
Tax Payment Name
ORE Withholding
Frequency
Semiweekly
Liability Accrual Period
Saturday - Tuesday Wednesday - Friday
Due Date
Saturday - Tuesday payday - following Friday Wednesday - Friday payday - following Wednesday Exception for Semiweekly: if you have 2 paydays within one deposit period but they are seperate quarters you must make 2 seperate payments
Threshold Requirement
If your Federal WH is $50,000 or more, and you are required by the IRS to deposit following the semiweekly schedule, you must file your Oregon WH semiweekly.
Next Day ORE Withholding
Effective Date
Tax Payment Name
ORE Withholding
Frequency
Next Day
Liability Accrual Period
Any Reporting Period
Due Date
Next banking day
Threshold Requirement
Withholding tax liability of $100,000.00 or more during any reporting period.
Quarterly ORE STT
Effective Date
Tax Payment Name
ORE STT
Frequency
Quarterly
Due Date
April 30th, July 31st, October 31st, and January 31st.
Annual ORE STT Annual
Effective Date
Tax Payment Name
ORE STT Annual
Frequency
Annual

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
W-2/1099: All employers are required to file electronically
Employer Payment Requirements
Employers that are required to pay federal taxes electronically must also pay Oregon Combined payroll taxes electronically.

Agency contact information

Effective Date
Agency Name
Oregon Employment Department
Vendor Payable Name
Oregon Department of Revenue
Mailing Address
875 Union Street NE Salem, OR 97311
Phone Numbers
Tax Section 503-947-1488
Support Email
OED_taxinfo_user@oregon.gov
Support Website URL
http://findit.emp.state.or.us/write-us/compose.cfm?id=22
Agency Website URL
http://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Payroll-Taxes.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not on a Federal Reserve Holiday: None

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
OR Business Identification No.
QuickBooks Employer Account Number Format(s)
9999999-9

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.9%
Maximum Rate
5.4%
New Employer Rate
2.4%

Employer Wage Base

Effective Date
Wage Base Amount
$40,600.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Special Payroll Tax Offset
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
0.09%
Maximum Rate
0.12%
New Employer Rate
N/A
Wage Base Amount
$40,600.00

Verification Tracking

Last Verified Date
11-28-2018

Agency Tax Payment Details

Effective Date
Tax Payment Name
ORE UI, Transit Dist and WBF Assessment

Verification Tracking

Last Verified Date
03-06-2018

Agency Tax Payment Details

Effective Date
Tax Payment Name
ORE Withholding

Verification Tracking

Last Verified Date
02-20-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly ORE UI, Transit Dist and WBF Assessment
Effective Date
Tax Payment Name
ORE UI, Transit Dist and WBF Assessment
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
N/A
Monthly ORE Withholding
Effective Date
Tax Payment Name
ORE Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 15th of the following month.
Threshold Requirement
If your Federal WH is $50,000 or less, and you are required by the IRS to deposit following the monthly schedule, you must file your OR WH monthly.
Quarterly ORE Withholding
Effective Date
Tax Payment Name
ORE Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter
Threshold Requirement
WH liability is less than $2,500.00 for the quarter.
Semiweekly ORE Withholding
Effective Date
Tax Payment Name
ORE Withholding
Frequency
Semiweekly
Liability Accrual Period
Saturday - Tuesday Wednesday - Friday
Due Date
Saturday - Tuesday payday - following Friday Wednesday - Friday payday - following Wednesday Exception for Semiweekly: if you have 2 paydays within one deposit period but they are seperate quarters you must make 2 seperate payments
Threshold Requirement
If your Federal WH is $50,000 or more, and you are required by the IRS to deposit following the semiweekly schedule, you must file your Oregon WH semiweekly.
Next Day ORE Withholding
Effective Date
Tax Payment Name
ORE Withholding
Frequency
Next Day
Liability Accrual Period
Any Reporting Period
Due Date
Next banking day
Threshold Requirement
Withholding tax liability of $100,000.00 or more during any reporting period.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
No Mandate
Employer Payment Requirements
Employers that are required to pay federal taxes electronically must also pay Oregon Combined payroll taxes electronically.

Agency Local Tax Rate Detail

Local Tax Name
OR-WBF Assessment ER
Effective Date
Local Tax name
OR-WBF Assessment ER
Responsible Party
Employer
Tax Rate Detail
Uses Rate, 2.4 cents per hour Effective January 1st, 2019
Additional Requirements
Agency-Oregon Department of Consumer and Business Services Vendor Payable Name-Oregon Department of Revenue Phone-503-378-2372 Acct#-9999999-9 Law ID OR-WBF Assessment ER
OR-Tri-Met Transit District
Effective Date
Local Tax name
OR-Tri-Met Transit District
Local Tax Purpose Detail
Tax is imposed only for the amount of gross payroll paid for services performed within the TriMet.
Responsible Party
Employer
Tax Rate Detail
Uses rate 0.007637
Additional Requirements
Oregon Department of Revenue Vendor Payable Name-Oregon Department of Revenue Phone-503-945-8091 or 503-378-4988 Acct#-9999999-9
OR-LTD Transit District
Effective Date
Local Tax name
OR-LTD Transit District
Local Tax Purpose Detail
Tax is imposed only for the amount of gross payroll paid for services performed within the LTD district.
Responsible Party
Employer
Tax Rate Detail
Uses Rate .0074
Additional Requirements
Agency-Oregon Department of Revenue Vendor Payable Name-Oregon Department of Revenue Phone-503-945-8091 or 503-378-4988 Acct#-9999999-9
OR-Statewide Transit Tax
Effective Date
Local Tax name
OR-Statewide Transit Tax
Local Tax Purpose Detail
Pay state transit use
Responsible Party
Employee
Tax Rate Detail
0.1% on subject wages
OR-WBF Assessment EE
Effective Date
Local Tax name
OR-WBF Assessment EE
Responsible Party
Employee
Tax Rate Detail
Uses Rate, 1.20 cents per hour Effective 1-01-2019 NOTE: Employer pays tax to agency This is a paycheck deduction from employer.
Additional Requirements
Agency-Oregon Employment Department Vendor Payable Name-Oregon Department of Revenue Phone-(503) 947-1488 Acct#-9999999-9

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://secure.sos.state.or.us/cbrmanager/index.action#stay
Is there a registration fee?
No
What is the name of the form to use for registration?
Central Business Registry
What is the link to the form for registration?
https://secure.sos.state.or.us/cbrmanager/index.action#stay
Additional information about the registration for this state.
Online Registration is filed through Secretary of State website and it takes about 13-15 days before the Department of Revenue receives the information. Department of Revenue receives the information first and then Unemployment receives it a few days later. Employer can call Department of Revenue at 503-945-8100 a few days after submitting application to see if it has been processed and an account number issued. Fastest way is to walk into the Department of Revenue office, fill out a Business Registration form and get the number immediately. Once the Online Registration is complete go to https://revenueonline.dor.oregon.gov/tap/_/#1, and select ‘Apply for ACH Credit’. This process can be completed with the FEIN. OR Account Number (BIN) not required.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://secure.sos.state.or.us/cbrmanager/index.action#stay
Is there a registration fee?
No
What is the name of the form to use for registration?
Central Business Registry
What is the link to the form for registration?
https://secure.sos.state.or.us/cbrmanager/index.action#stay
Additional information about the registration for this state.
Online Registration is filed through Secretary of State website and it takes about 13-15 days before the Department of Revenue receives the information. Department of Revenue receives the information first and then Unemployment receives it a few days later. Employer can call Department of Revenue at 503-945-8100 a few days after submitting application to see if it has been processed and an account number issued. Fastest way is to walk into the Department of Revenue office, fill out a Business Registration form and get the number immediately. Once the Online Registration is complete go to https://revenueonline.dor.oregon.gov/tap/_/#1, and select ‘Apply for ACH Credit’. This process can be completed with the FEIN. OR Account Number (BIN) not required.

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