Level 1

Oregon WBF Assessment

I own a small business here in Oregon. We decided to pay the whole wbf assessment as opposed to splitting it with the employee. However looking at the info document that Oregon has provided for the workers benefit  fund, it states “Normally, the employee portion of the WBF assessment withheld from the employee’s paycheck is not included on the form W-2 as “local taxes.” However, if the employer chooses to pay Workers’ Benefit Fund (WBF) Assessment
the employee’s portion of the WBF assessment rather than deduct it from the employee’s paycheck, the employer must include this amount as additional wages on line 1 and line 15 (state wages) of the form W-2 as a taxable fringe benefit.”  How do  I make sure that this is done correctly on the employees W-2. I have quickbooks desktop with enhanced payroll.