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Oregon Combined
2024
Payroll Tax Report
Instructions for Oregon employers
For faster processing:
✓ File electronically. ✓ Use this booklet. ✓ No payroll?
Enter 0 on lines 1a, 1b, 5a, 5b,
✓ Pay on Revenue Online. ✓ Check your math. 13a, 13b, and 27 of Form OQ.
150-211-155-2 (Rev 04-17-24)
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Contact Information
Oregon Department Oregon Department of Consumer &
of Revenue (DOR) Business Services (DCBS)
State withholding and transit taxes State Workers Benefit Fund (WBF) assessment
503-945-8100 or 1-800-356-4222 Subjectivity questions
Fax: 503-945-8772 503-947-7815 or 1-888-877-5670
Email: payroll.help.dor@dor.oregon.gov Email: wcd.employerinfo@dcbs.oregon.gov
Oregon Department of Revenue Assessment questions
955 Center Street NE 503-378-2372 or Fax: 503-378-3134
Salem OR 97301-2555 Email: wbf.assessments@dcbs.oregon.gov
Go to www.oregon.gov/dor for: Assessments Unit
– Payroll tax basics DCBS/CSD/Financial Services
PO Box 14480
– Sign up for Payroll Tax News
Salem OR 97309-0405
– Transit rates and taxes for employers
Go to www.oregon.gov/dcbs/wbf for:
– Withholding tables and formulas
– Register for a payroll tax account – What is the Workers’ Benefit Fund?
– Determining WBF hours worked
– Calculating the WBF assessment
Transit Boundaries – Corrections and changes notification form
Lane Transit District (LTD)
541-682-6100 Oregon Workers' Compensation Division
www.ltd.org/business-center Go to www.wcd.oregon.gov for:
– Workers’ Compensation (WC) insurance
TriMet Transit District (TM)
– Employer incentives to hire an injured worker
503-962-6466 – Insurers authorized to write WC policies
www.trimet.org/taxinfo – Do I need WC insurance?
Oregon Employment Department (OED)
State Unemployment Insurance tax (UI) and Paid Leave Oregon Benefits & Equivalent Plans
Paid Leave Oregon (Paid Leave) contributions
833-854-0166
503-947-1488 Email: paidleave@employ.oregon.gov
Fax: 503-947-1700
Paid Leave Oregon
Email: contributions.unit@employ.oregon.gov
Oregon Employment Department
Contributions and Recovery 875 Union St NE
Oregon Employment Department Salem OR 97311-0030
875 Union St NE
Go to paidleave.oregon.gov for:
Salem OR 97311-0030
– Electronic reporting
Go to frances.oregon.gov/employer for: – Equivalent Plan information
– Electronic reporting
– Small employer assistance grants
– UI account information
– Paid Leave benefit questions
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Additional Resources
Bureau of Labor and Industries (BOLI) Oregon Department of Justice (DOJ)
For wages: www.oregon.gov/boli/whd Employers must report all new and rehired
For everything else: www.oregon.gov/boli employees within 20 days of their hire date.
Oregon Secretary of State (SOS) 503-378-2868 or 1-866-907-2857
Go to sos.oregon.gov/business for: Email: emplnewhire.help@doj.state.or.us
• Employer’s Guide for Doing Business in Oregon
Division of Child Support
• Electronic Business Registration forms
Employer New Hire Reporting Program
Internal Revenue Service (IRS)
4600 25th Ave NE, Suite 180
Go to www.irs.gov/businesses for: Salem OR 97301
• Contracting payroll service
For the Oregon Employer Services Portal:
• Acquiring a Federal Employer Identification
employerportal.oregonchildsupport.gov
Number (FEIN)
• Federal payroll tax forms For everything else:
www.oregonchildsupport.gov
Table of Contents
Contact Information .......................................................................................................................................1
Additional Resources ......................................................................................................................................2
Where to Pay; Where to File; Filing Due Dates for Quarterly Reports ...................................................3
Tips for Successful Reporting ........................................................................................................................4
New Information .............................................................................................................................................4
Important Information ...................................................................................................................................4
Required Forms ...............................................................................................................................................7
Filing the Combined Quarterly Tax Report ................................................................................................8
Payment Instructions......................................................................................................................................9
Guidelines for Oregon Withholding Payment Due Dates; Penalties .....................................................10
Interest ............................................................................................................................................................11
Credits; Oregon Quarterly Tax Report (Form OQ) Instructions ...........................................................12
Employee Detail Report (Form 132) Instructions ....................................................................................15
Oregon Schedule B State Withholding Instructions ................................................................................16
Unemployment Insurance Tax Information ..............................................................................................16
Paid Leave Oregon Contribution Information .........................................................................................18
Withholding Tax Information .....................................................................................................................19
Form OR-W-4 Frequently Asked Questions .............................................................................................20
Transit District Excise Tax Information .....................................................................................................22
Workers’ Benefit Fund Assessment Information ......................................................................................24
Additional Forms Request ...........................................................................................................................25
Business Change in Status Form .................................................................................................................27
Business Contact Change Form ..................................................................................................................29
You can find this booklet at www.oregon.gov/dor/bus
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Where to find forms
You will no longer receive personalized forms in the mail. Blank forms are available online or by order.
Download blank forms: www.oregon.gov/employ/forms or www.oregon.gov/dor/forms
Order blank forms: 503-947-1488 or submit form on page 25
Where to Pay
To pay electronically, use Revenue Online at www.oregon.gov/dor
Log in, select "Withholding Payroll," and click on "I want to make an OTC payment."
Find more instructions at www.oregon.gov/dor/business
To pay by mail, use paper Form OR-OTC-V.
You must include one form with each payment.
To order, go to www.oregon.gov/dor/business.
Form OR-OTC-V is mailed separately to employers.
Where to File
Form OQ, Schedule B, and Form 132
File electronically using Frances Online:
using Employment Department app
frances.oregon.gov/employer
(see page 7)
Mail to: Oregon Department of Revenue
All reports printed on paper
(see pages 7) PO Box 14800
Salem OR 97309-0920
Form OR-WR and Form W-2s File electronically on Revenue Online:
(see page 7-8) www.oregon.gov/dor
Filing Due Dates for Quarterly Reports
Quarter Quarter Ending Date Report Due Date
1st — Jan–Feb–Mar March 31, 2024 April 30, 2024
2nd — Apr–May–Jun June 30, 2024 July 31, 2024
3rd — Jul–Aug–Sep September 30, 2024 October 31, 2024
4th — Oct–Nov–Dec December 31, 2024 January 31, 2025
If the due date is on a weekend or holiday, the report is due the next business day.
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Tips for Successful Reporting
When you report all required information correctly, you can avoid delays in the processing of your forms.
Delays may result in penalties, interest charges, and other fees you may be required to pay if you don’t
report accurately and on time. If you use a payroll service, remember you are ultimately responsible
for providing reports and payments accurately and timely.
How to avoid common problems • Use the correct tax and assessment rates.
• File and pay electronically to reduce calculation • Make sure to include your name and address.
errors and other mistakes. See Filing Option on • Keep copies of your completed forms for your
page 8. records.
• Use the correct Oregon Business Identification • Report whole hours on Form OQ (WBF assessment)
Number (BIN). and on Form 132.
• Put the BIN and quarter/year on each report form
in the appropriate box.
New Information
Tax rates and wage bases *Registered Domestic Partner
• The Workers’ Benefit Fund (WBF) assessment rate Nonresident employees with wages more than
is 0.020. their standard deduction amount must file an
• The taxable wage base for Unemployment Oregon nonresident income tax return.
Insurance (UI) is $52,800.
Nonresident employees with Oregon wages less
• The Paid Leave contribution rate is 0.01, and the than their standard deduction still may ask you
wage base is $168,600. to withhold tax. Usually, this is because they have
• TriMet Transit District (TM) tax rate is 0.008137. additional Oregon income from other sources.
• Lane Transit District (LTD) tax rate is 0.0079. WBF Assessment
• Statewide Transit tax (STT) rate is 0.001.
For updated guidance on calculating and reporting
Employers of Oregon nonresidents assessment, see the Workers' Benefit Fund (WBF)
You must withhold Oregon income tax from all Assessment booklet on the website (see page 1)
wages earned by nonresident employees for their (OAR 436-070).
services performed in Oregon, unless their Oregon Form requirements
earnings for the year will be less than the standard Form OR-WR (which includes state withholding
deduction amount for their filing status. The Oregon and the statewide transit tax) is required to be filed
standard deduction amounts for tax year 2024 are: electronically with Revenue Online. See “Revenue
Online”.
Single, married or RDP* filing separately ....$2,745
DOR requires all submitted forms to be complete,
Head of household ...........................................$4,420
legible, and on approved agency forms. Non-agency
Married/RDP filing jointly ...............................$5,495
forms and forms that are incomplete or illegible won't
Qualifying surviving spouse ..........................$5,495 be processed and will be returned to you. Agency
forms are located on agency websites (see page 1).
Important Information
Oregon Department of Revenue (DOR), Oregon What is a filed return?
Employment Department (OED), and Department
of Consumer and Business Services (DCBS) rules Only columns on Form OQ that are filled in with
may be different from each other. Read all instruc- numerical information are considered a filed return
tions carefully. If you have questions, contact the (for example, using a 0 rather than a blank space).
appropriate agency (see page 1).
You don’t need to file Form 132 or Schedule B if you
file a non-payroll report.
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Required reporting • File certain returns.
If you're an employer who's subject to UI or Paid • Check your DOR account balance and more!
Leave, report required information on Form 132 as For more information or to sign up for an account,
appropriate for each program. go to www.oregon.gov/dor.
Mailing of this booklet and forms Note: The W-2 filing date has changed to
January 31 of each year. 1099s with information in
To reduce costs, we no longer mail this booklet
box 7 will be due January 31.
with personalized forms. This change will reduce
paper waste, returned mail, and processing times. Sole corporate officer UI exclusion
You can download blank forms. We encourage you
to electronically file all payroll forms (see page 3). If you’re a sole corporate officer who is also a cor-
porate director and owns a substantial part of your
Paid Leave Oregon (Paid Leave)
corporation, you may elect out of UI coverage for
Paid Leave allows individuals to take paid time off yourself. You must apply to OED in writing and
when life’s moments impact them and their fami- OED must approve the exclusion prior to it going
lies' health and safety. For more information, go to into effect [ORS 657.044 (1)(b)].
Paid Leave's website (see page 1).
Sole corporate officer for Paid Leave
Frances Online
If you're a sole corporate officer, you can't elect out
Frances Online replaced the Oregon Payroll Report-
of Paid Leave. You're considered an employee and
ing System (OPRS) and the Employer Account
you must report subject wages and pay Paid Leave
Access (EAA) portal. Frances Online supports both
UI and Paid Leave, the program for family, medical contributions.
and safe leave. The system includes the Statewide
UI and Paid Leave—Alternate base year
Transit Tax (STT) and Paid Leave contributions for
combined payroll reporting. Individuals that file a claim for UI or Paid
Frances Online allows you to manage your Paid Leave benefits might qualify using an Alter-
Leave and UI contribution accounts securely and nate Base Year. You need to include the wages
easily. With Frances Online, you can: and hours for all subject employees, whether
using a Regular or Alternate Base Year on your
• File, view, and amend your combined quarterly
reports. Forms OQ and 132. Contact OED for more informa-
• View your account status. tion (see page 1).
• Check for balances or credits.
Statewide transit tax
• Make past due UI and Paid Leave payments.
• View and print letters from OED. A 0.001 statewide transit tax is imposed on the
• Respond to questionnaires. wages of every Oregon resident and nonresident
• Send secure messages. for services performed in Oregon.
For more information or to sign up for an account, If you file quarterly, you will file Statewide Transit
go to www.frances.oregon.gov. Tax on Form OQ. If you file annually, you will file
Revenue Online Form OR-STT-A.
Revenue Online, DOR's self-service site, is avail- The employer is considered the taxpayer for the
able for combined payroll taxpayers. Revenue Statewide Transit Tax and is required to withhold
Online provides convenient, secure access to tools the Statewide Transit Tax, file returns and remit
for managing your tax account—and it’s free! With tax payments quarterly or annually. However, if a
Revenue Online, you can: nonresident employer, who doesn’t conduct busi-
• View your tax account. ness in Oregon, doesn’t withhold the transit tax
• Make certain payments by selecting "Make a from wages of an Oregon resident employee, the
Payment." employee is responsible for reporting and paying
• View and print letters from DOR. the tax. For more information, go to DOR's website
• Send DOR secure messages. (see page 1).
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Oregon identification numbers 1099) or file an incorrect or incomplete information
return (ORS 314.360 and 316.202). DOR may assess
Your Oregon Business Identification Number (BIN)
$50 per information return, up to an annual maxi-
is not the same as the Revenue Identification Number
mum amount of $2,500. DOR may raise the penalty
(RIN) or your registry number issued by the Oregon
to $250 per information return, up to an annual
Secretary of State’s Corporation Division. If you don’t
maximum amount of $25,000, for employers who
know your BIN, contact DOR (see page 1).
knowingly fail to file a timely information return or
The correct format for a BIN is NNNNNNN-N (for knowingly file an incomplete, false or misleading
example, 1234567-8). information return.
You must include your BIN at the top of all cor‑ Oregon retirement savings program
respondence, returns, and payments that you file
with DOR, OED, and DCBS. OregonSaves, the Oregon retirement savings pro-
gram, is an easy way for Oregonians to save for
Important: If the structure of your business has retirement through payroll deductions. Oregon
changed, contact DOR (see page 1). employers that don't currently offer an employer-
sponsored retirement plan will facilitate Oregon-
Withholding tax tables and formulas
Saves for its employees. For more information, go to
The Oregon withholding tax tables and formulas www.oregonsaves.com.
will be updated each year with an effective date of
January 1. DOR will send information through the Independent contractors
Payroll Tax News. Contact DOR for more informa- To be considered an independent contractor,
tion (see page 1). workers must meet the statutory definition in
ORS 670.600. This law covers DOR, DCBS includ-
Small employers and withholding
ing WC, OED both UI and Paid Leave programs,
Small employers must file quarterly using Form Construction Contractors Board, and Landscape
OQ, unless they qualify for annual reporting as an Contractors Board.
agricultural or domestic household employer under The laws covering the Bureau of Labor and Indus-
Oregon law. However, agricultural employers must tries (BOLI) differ from ORS 670.600.
file quaterly for Paid Leave and UI if subject. Con-
Misclassifying employees as independent con-
tact DOR for more information (see page 1).
tractors can be costly to an employer. For more
W-2 informational returns information about independent contractors, visit
www.oregon.gov/ic.
All businesses and payroll service providers must
report W-2 information electronically to DOR using Bankruptcy
iWire (see page 8). The filing due date is January 31
If you file for bankruptcy, you need to separately notify
of each year.
each state agency that administers the payroll taxes
1099 electronic filing requirements or assessments to which you are subject. Be pre-
pared to supply the case number, the BIN and FEIN
If your business reports the following 1099 forms, of all accounts associated with the bankruptcy.
you must submit them electronically each year by:
Common pay agent
• March 31 for Forms 1099-MISC, 1099-G, 1099-R,
1099-K, or W-2G. Oregon law doesn’t allow Oregon combined pay-
• January 31 for Form 1099-NEC. roll taxes to be reported by a “common pay agent”
as defined in IRS Section 3504.
You’re required to file electronically if you have one
or more information returns. An information return Keep your records
is a tax document you must file to report certain
business transactions to DOR and the IRS, such as You must keep WBF assessment-related payroll
1099s (ORS 314.360). records for at least four years.
Penalties assessed You must keep all other payroll records for at least
six years after filing the required reports.
DOR may assess penalties for employers who
don't file a timely information return (Form W-2 or
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Required Forms
We process paper forms electronically. It’s critical
Note:
for successful reporting to use the correct format
OED processes Form OQ, Schedule B, and Form 132.
and color of ink.
DOR processes payments and Form OR-STT-A. You
To avoid problems when filling out reports:
can mail in Form OR-OTC-V with your check or, you
• Use only blue or black ink.
can pay on Revenue Online. Include any payments
• Only file with official forms.
you made to DOR on Form OQ.
• Only use CAPITAL LETTERS ONLY.
If you use a tax preparer, check that they have this DOR: You may make changes as far back as nec-
booklet and the correct forms. essary to make corrections and report the proper
Forms needed for reporting amount of withholding and transit taxes. However,
if that correction results in a refund, you have three
Form OQ—File this form each quarter to docu- years from the due date of the return, or two years
ment how you calculate the amounts of with-
from the date the tax was paid, whichever is later,
holding tax, UI tax, TriMet Transit District tax,
to request that refund.
Lane Transit District tax, STT, Paid Leave contri-
butions, and WBF assessment you owe. OED: You may make changes to the UI tax or the
Paid Leave contribution portions of the reports for
Also use it to report withholding on pension/annu-
any quarter between the first quarter three years
ity payments.
back up through the current quarter.
Schedule B—For withholding tax only. Use this
form only if you must make semi-weekly or daily DCBS: You may make changes to the WBF
state income tax withholding deposits. File Sched- assessment portion of the reports for any quarter
ule B with Form OQ to document withholding tax between the first quarter three years back and the
deposit amounts by payroll date. current quarter.
Form 132—Use to report UI subject wages and Other forms
hours, state income tax withholding, STT, or Paid
Leave subject wages. Form 132 is filed with Form Since we process reports and payments elec-
OQ on a quarterly basis. tronically, our systems won’t pick up special
instructions or notations you write on Form OQ
For each employee, you must include the following
or Form OR-OTC-V. Use the following forms,
detailed information:
located in the back of this booklet, to make updates:
1. Social Security number
2. First initial Business Change in Status Form—Use this form to
3. Last name update your business information, such as: chang-
4. Whole hours worked ing a business name, correcting an FEIN, selling or
5. State income tax withholding closing a business, no longer working in a transit
6. STT subject wages district, and starting a business in a transit district.
7. STT withholding
8. UI subject wages If the structure of your business changes, you may
9. Paid Leave subject wages need to complete a Combined Employers Registration
found on DOR's website (see page 1).
Form OR‑OTC‑V— File with each payroll tax
payment to show how the amount paid is to be Business Contact Change Form—Use this form
distributed among withholding tax, STT, TM, LTD, to update your contact information, such as:
UI, Paid Leave, and WBF assessment. physical, mailing, or email address; phone or fax
number; and off site payroll service, accountant,
Amended forms
or bookkeeper.
Use fillable amended report forms available at Form OR‑WR— If you're an employer, you are
OED's website (see page 1):
required to file this form annually even if you are
• Form OQ/OA–AMENDED reporting 0. If you're an employer, you are required
• Schedule B–AMENDED to file electronically through Revenue Online by
• Form 132–AMENDED January 31 of the following year.
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Filing the Combined Quarterly Tax Report
Who must file Filing options
You must file a Form OQ each quarter if you: Instead of filing by paper, consider filing electroni-
cally. Electronic filing is more efficient, accurate and
• Are registered as an active employer with DOR
takes less time than paper. File online at frances.
or OED, even if you had no payroll during the
oregon.gov/employer.
quarter. Reimbursing employers are required
to report and pay Paid Leave subject wages and • Telephone (IVR). If you are an employer who has
contributions. no payroll or subject hours to report for all pro-
grams for a particular quarter, you can file a “no-
• Have an approved Equivalent Plan for Paid Leave.
payroll/no-hours worked” report by telephone.
• Have paid workers subject to Oregon’s WC law, IVR is available 24 hours a day, seven days a week.
or any paid individuals covered by WC insurance, Call 503-378-3981. Confirmation numbers aren’t
whether or not required by law. issued. Stay on the line until you’re notified at the
• Withhold on a distribution of pensions or end of the call that your report was accepted.
annuities.
Oregon annual filing
You must file Schedule B if you are:
• iWire—Income and Wage Information Return
• Required to deposit withholding taxes on a semi- E-services. File Form W-2s by using DOR's iWire
weekly or a one-banking-day basis. website. You can file several W-2s with the EFW2
You must file Form 132 if you are: format provided by the Social Security Adminis-
tration or by using DOR's spreadsheet template
• An employer subject to UI law, or manual entry format. In addition, file Forms
• An employer subject to STT, 1099-MISC, 1099-G, 1099-R, 1099-K, 1099-NEC,
• An employer subject to state withholdings, and W-2G electronically for Oregon purposes.
You can file several by using the format provided
• An employer subject to Paid Leave,
by the IRS (Publication 1220) or by using DOR's
• An employer with an approved Equivalent Plan, spreadsheet template or manual entry format
• A domestic employer, (see page 1).
• A reimbursing employer, or • If you file federal Form 943, you may file your
• A Local Government Employers Benefit Trust Oregon withholding reports once a year using
Fund employer. Form OR-WA. Agricultural employers subject to
UI tax, WBF assessment, TriMet Transit District
When to file tax, Lane Transit District tax, STT must file Form
See page 3 for due dates. OQ in addition to Form OR-WA. For Paid Leave,
agricultural employers must file quarterly reports.
Failure to file Contact DOR for more information (see page 1).
If you don’t file a correct, complete report, you may • Domestic household employers with employees
receive an assessment from each agency based on doing only in-home services may file the com-
available information. Each agency may charge bined payroll tax reports annually using Form OA
penalties and interest on the amount assessed (see Domestic. Contact OED for more information (see
pages 10-11). page 1).
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Payment Instructions
To pay electronically go to Revenue Online at name, BIN, nature of the burden, your proposed
www.oregon.gov/dor and select "Make a withholding method, and proposed effective date
Payment." of modified withholding method.
To pay by mail, follow these instructions to make Send this information to:
sure your payment is correctly applied: Withholding Manager
• Complete and send in Form OR-OTC-V with Department of Revenue
every payment when due, including payments 955 Center Street NE
made with your Form OQ. Salem OR 97301‑2555
• Show the amount paid to each tax program in Continue using the federal requirements until DOR
the appropriate boxes on Form OR-OTC-V. Don’t approves your request and designates the change
include credits (see page 11). date (ORS 316.191).
• Enter the quarter for which you are making a Federal Form 944 filers
payment.
As an employer, Oregon law requires you to file tax
• If amending your reports, include Form OR-OTC-V
returns quarterly with DOR. You’re also required
with your payment.
to pay withhholding taxes using federal deposit
• If you're paying more than one quarter, use a schedules. If you’re an employer instructed by the
separate voucher for each quarter. IRS to file Form 944 and deposit annually, please
• Use a current-year Form OR-OTC-V. Changes to continue to deposit your Oregon withholding tax
the voucher or using the wrong voucher could payment quarterly.
result in misapplied payments. You will receive a penalty if you file your Oregon
• Payments for UI tax, WBF assessment, TriMet return quarterly and deposit your withholding tax
Transit District tax, Lane Transit District tax, payment annually, unless you notify DOR that you
STT, and Paid Leave contributions are due when pay the IRS annually. To avoid penalty, send DOR a
reports are due. copy of your IRS notification before your first DOR
payment is due. Contact DOR for more information
• Payments for withholding tax are based on federal
on small employers (see page 1).
deposit schedule (see page 10).
• Don’t staple or tape checks to Form OR-OTC-V.
Oregon Department of Revenue
•Make checks payable to Oregon Department of OregonForm OR-OTC-VCombined Payroll Tax Payment Voucher
Revenue. Send Form OR-OTC-V and your check to: Page 1 of 1 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
Business identification number (BIN) Year (YYYY) Quarter that payroll was paid to employees (1, 2, 3, or 4)
Oregon Department of Revenue
PO Box 14800 1. Unemployment Insurance ..................................................................................................1. , ,
Salem OR 97309‑0920
2. State Withholding...............................................................................................................2. , ,
• Keep all payment records (see page 6). 3. TriMet Transit District .........................................................................................................3. , ,
4. Lane Transit District ...........................................................................................................4. , ,
Alternate withholding method
5. Workers’ Benefit Fund AssessmentSAMPLE...................................................................................5. , ,
Multi-state employers with small payrolls in 6. Statewide Transit Tax .........................................................................................................6. , ,
DO NOT USE
Oregon must deposit following the same sched- 7. Paid Leave Oregon ............................................................................................................7. , ,
ule as the federal deposit schedule. Multi-state Add lines 1–7 and enter total below
Pay online at www.oregon.gov/dor or make check payable to:
employers who find that following the federal tax POSalemOregonBoxORDepartment1480097309-0920of Rev e nue
deposit schedule will cause a burden may request
a different method of withholding tax payments.
To do this, send a letter that includes your business
Total payment (add lines 1–7 above)
150-211-053
(Rev. 07-18-22, ver. 05) $ , ,
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Guidelines for Oregon Withholding Payment Due Dates
Oregon withholding tax due dates are the same as the dates for depositing federal tax liability.
New employers must deposit monthly until they have a lookback period* established.
If your total FEDERAL Oregon withholding
tax liability is: tax payments are due: Payrolls paid in:
• Less than $2,500 Quarter 1
for the quarter By the quarterly report due date January
February
Example: If your federal tax liability is $2,300 and your state income tax liability is $1,500, March
you deposit quarterly.
• $50,000 or less in the Quarter 2
lookback period* By the 15th of the month following payroll April
May
Example: If your federal tax liability is $5,000 and your state income tax liability is $2,500, June
you deposit monthly.
Quarter 3
• More than $50,000 in
July
the lookback period* Semi‑weekly deposit schedule
August
If the day falls on a: Then pay taxes by: September
Wednesday, Thursday, The next Wednesday Quarter 4
or Friday
October
Saturday, Sunday, The next Friday November
Monday, or Tuesday December
Example: If your federal tax liability is $60,000 and your state income tax liability is $25,000,
you deposit semi-weekly. * The lookback period is the
12-month period that ended
• $100,000 in a single the previous June 30. The
pay period Within one banking day lookback period for agricul-
tural employers is the calen-
Example: If your federal tax liability is $120,000 and your state income tax liability is dar year before the calendar
$75,000, you deposit the next business day. year that just ended.
Penalties
State withholding and transit taxes days after the due date and received a warning
or had a penalty assessed within the past 3 years.
DOR charges:
Incomplete or incorrectly formatted forms may be
• A 5 percent late-payment penalty on any unpaid
returned to you. You must resubmit these forms by
tax after the due date for Forms OQ, WA, or OA.
the 10th day after the due date to avoid a penalty.
• An additional 20 percent late filing penalty on any
tax due, as of the due date, if you file more than The UI tax late-filing penalty is $11 for each
one month late for Forms OQ, WA, or OA. employee reported, with a $100 minimum and
• An additional 25 percent penalty if DOR deter- $2,600 maximum penalty. If no subject wages are
mines and assesses the tax that should have been reportable, but you file the report late, you may be
reported by the due date. assessed a penalty up to $100.
• A possible 100 percent penalty on any tax due if OED may assess a penalty if you fail to pay a tax
you don’t file Form OQ for 12 quarters, Form WA
assessment. The penalty will be 10 percent of the
for 3 years, or Form OA for 3 years in a row.
unpaid tax for that assessment.
Unemployment Insurance (UI) tax OED may assess a 50 percent penalty of the unpaid
A late-filing penalty may be assessed if you file tax balance if the agency finds out that an employer is
Form OQ or Form 132 more than 10 calendar intentionally avoiding paying UI tax. [ORS 657.515(5)]
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OED may charge an employer an additional 1 percent returned to you. You must resubmit these forms by
penalty if, as of September 1, the employer hasn’t: the 10th day after the due date to avoid a penalty.
• Filed all UI tax reports: The Paid Leave late-filing penalty is 2 percent of the
—Form OQ, or wages of the employer’s employees rounded to the
—Form 132, or nearest $100. If an employer has no subject wages,
• Paid all UI taxes due. the late-filing penalty is $10 for the first report filed
late up to $100 for the third or subsequent report
The penalty is 1 percent of the employer’s previous
filed late. (ORS 657B.920)
year’s taxable payroll.
Paid Leave may assess an additional penalty if
Note: These penalties are in addition to interest.
you fail to pay the assessment within 10 days after
Under OED law, an employer may not engage in receiving the written demand. The penalty is 10
or advise another employer to engage in activity to percent of the unpaid contribution amount. [(ORS
transfer or acquire, or attempt to transfer or acquire, 657B.320(6)]
a trade or business or any part of a trade or busi- Paid Leave may assess a 50 percent penalty for the
ness solely or primarily for the purpose of getting unpaid contribution balance if any part of a defi-
a lower UI tax rate. ciency is due to fraud with intent to avoid payment
of contributions to the fund. [(ORS 657B.320(7)]
If an employer knowingly engages in such activity,
the highest UI tax rate (currently 5.4 percent) will Paid Leave may assess the employer an additional
be assigned to that trade or business for the tax year 1 percent penalty of the employer’s previous year’s
in which the activity occurred and for the next three subject wages if, as of September 1, the employer
years. However, if the employer is already subject hasn’t:
to the highest tax rate for the year, or if the amount • Filed all Paid Leave reports:
of increase in the tax rate is less than 2 percent, —Form OQ, or
an additional penalty tax rate of 2 percent will be —Form 132, or
added to the calculated tax rate.
• Paid all Paid Leave contributions due (ORS
Also, if any person advises an employer to engage 657B.910).
in this activity, the adviser may be charged a civil
Note: These penalties are in addition to interest.
penalty of up to $10,000. Criminal penalties for
engaging in tax avoidance schemes also may be Workers' Benefit Fund (WBF) assessment
imposed.
DCBS may charge a penalty if you file or your pay-
Paid Leave ment is received more than 10 days after the due
date. The penalty will be a minimum of $50 for each
A late-filing penalty may be assessed if you file violation, up to $2,000. Penalties are in addition to
Form OQ or Form 132 more than 10 calendar tax assessed and interest. If your account is audited
days after the due date and received a warning for failure to report or for inaccurate reporting, you
or had a penalty assessed within the past 3 years. may be charged additional penalties for failure to
Incomplete or incorrectly formatted forms may be comply (OAR 436-70-0050).
Interest
State withholding and transit taxes Payments are due by the last day of the month after
DOR charges interest on any remaining tax left the quarter ends. Interest is assessed if the payment
unpaid after the due date. DOR will bill for this is one day late. Interest is calculated on unpaid tax
interest, so you don’t need to calculate interest due. only. Previously assessed interest or penalties are
not included in the calculation.
Unemployment Insurance (UI) tax
Local Government Employers Benefit Trust
General employers. OED assesses interest on unpaid Fund participants. Use the “General employers”
or late UI tax. The rate is 1.5 percent per month or calculation above.
fraction of a month after the payment is due. Reimbursing employers. OED will bill these
accounts for interest due on unpaid balances.
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Paid Leave Workers’ Benefit Fund (WBF) assessment
OED assesses interest on unpaid or late Paid Leave If you fail to pay, DCBS will exercise legal rights to
contributions at 1.5 percent per month (any portion collect the delinquent debt. This may result in war-
of a month will be considered a full month) [ORS rants, garnishments, offsetting your tax refund, or
657B.320(3)]. assigning the debt to DOR or a collection agency.
If your debt is assigned to collection, you will be
Paid Leave contribution payments are due by the
charged 9 percent interest on overdue balances.
last day of the month after the quarter ends. Inter-
You may also be charged a fee totaling 28 percent
est is assessed for a full month if the payment is one
of your debt (ORS 293.231).
day late. Interest is calculated on unpaid contribu-
tions only.
Credits
To apply a credit to a quarter in the same tax memos you received about the credit. Don’t use
program: Form OQ to transfer credits between programs.
You may use Form OQ to apply an amount that To request a refund:
you overpaid in a previous quarter if you haven’t
already requested or been issued a refund. Add Send a written request to the agency with a credit.
the credit to any prepaid amount in the correct box Include your account name, address, BIN, the
on Form OQ (box 3a, 3b, 8a, 8b, 20a 20b, or 30) to word “Refund,” and the amount to refund. Attach
reduce the balance owing. any notices or memos you received about the
credit. Don’t use Form OQ, amended Form OQ, or
To apply a credit to another tax program: Form OA to request a refund.
Send a written request to the agency with a credit. Paid Leave overpayments of $10 or less will not be
Include your account name, address, BIN, tax refunded, unless requested in writing within three
program, quarter, year, and amount of the credit. years of the payment date.
Write the tax program, quarter and year to which
you want the credit applied. Attach any notices or
Oregon Quarterly Tax Report (Form OQ) Instructions
Employer information section • Monthly—complete boxes 11a, 11b, and
11c. Total the amounts and enter in box 11d.
Before you submit Form OQ, review the business Note: Box 4a and 11d must be the same amount.
name, BIN, and FEIN to make sure they are cor-
• Semi‑weekly or one‑banking‑day deposi‑
rect. If any of these have changed, update your
tors— complete and file Schedule B. Enter the
information in Frances Online or complete the total in box 4a. Note: Box 4a and the total box
Business Change in Status Form included at the end on Schedule B must be the same amounts.
of this booklet.
Box 3a. Tax pre‑paid this quarter. Enter the amount
Only numerical information entered in numbered of withholding tax prepaid this quarter. Include
boxes will be considered a filed return for that any withholding credits used
program.
Box 4a. Total due. Enter box 2a minus box 3a. If the
State income tax withholding amount is zero or less, enter 0.
Box 1a. Subject wages. Enter total wages subject to Statewide Transit Tax withholding (STT)
state income tax withholding
Box 1b. Subject wages. Enter total wages subject
Box 2a. Total tax amount. Enter the total Oregon to STT withholding
income tax withheld this quarter. Enter 0 if you
had subject payroll but no withholding to pay this Box 2b. Total tax amount. Enter the total STT with-
quarter. If you deposit: held this quarter. Enter 0 if you had subject payroll
but no STT to pay this quarter.
• Quarterly—complete only box 4a.
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Box 3b. Tax pre‑paid this quarter. Enter the have questions about how to count workers, call
amount of STT prepaid this quarter. Include any 1-800-262-3912 ext. 7-1248 or 503-947-1248.
credits used.
Monthly number of covered workers. Include all
Box 4b. Total due. Enter box 2b minus box 3b. If the full-time and part-time workers who worked or
amount is zero or less, enter 0. received pay subject to UI law during the payroll
period that includes the 12th of the month. Use the
TriMet Transit District (TM) following guidance for your specific pay period:
Box 5a. Subject wages. Enter wages paid for work • Daily pay period. Enter the number of workers
done in TM. Enter 0 if there was no subject payroll on the daily payroll for the workday on or nearest
in the district this quarter the 12th of the month.
Box 6a. Tax rate. TM yearly tax rates are: • Weekly, biweekly, or semi-monthly pay period.
2024 = 0.008137 2023 = 0.008037 Enter the number of workers on the payroll for
the period that includes the 12th of the month.
Box 7a. Total tax amount. Multiply box 5a by box
• Monthly pay period. Enter the number of workers
6a. Round down to the nearest cent and enter the
on your monthly payroll.
tax amount. If you are subject to TM tax but had no
tax this quarter, enter 0. If there were no covered workers during any pay
period, enter 0 in the appropriate box(es). Don’t
Box 8a. Tax pre‑paid this quarter. Enter the amount
leave these boxes blank.
of TM tax prepaid this quarter. Include any TM
credits used. Total boxes 12a, 12b, 12c in box 12d.
Box 9a. Total due. Enter box 7a minus box 8a. If the Box 13a. UI Subject wages. This amount must be
amount is zero or less, enter 0. the same as box G (Total UI Subject wages) on Form
132. Excess wages should be included in the total
Lane Transit District (LTD) UI subject wages (see box 14a). Enter 0 if you had
no UI subject wages this quarter.
Box 5b. Subject wages. Enter wages paid for work
done in LTD. Enter 0 if there was no subject payroll Box 14a. Excess wages. Excess wages are wages
in the district this quarter above the taxable wage base for the year, per
employee. Yearly taxable wage bases are:
Box 6b. Tax rate. LTD yearly tax rates are:
2024 = 0.0079 2023 = 0.0078 2024 = $52,800 2023 = $50,900
2022 = $47,700 2021 = $43,800
Box 7b. Total tax amount. Multiply box 5b by box
Reimbursing employers and Local Government
6b. Round down to the nearest cent and enter the
Employers Benefit Trust Fund participants, leave
tax amount. If you are subject to LTD tax but had
this box blank.
no tax this quarter, enter 0.
Box 15a. Taxable wages. Enter box 13a minus box
Box 8b. Tax prepaid this quarter. Enter the amount
14a. Reimbursing employers, leave this box blank.
of LTD tax prepaid this quarter. Include any LTD
credits used Box 16a. UI tax rate. Use your current year’s UI
tax rate. For the current rate, go to OED's website
Box 9b. Total due. Enter box 7b minus box 8b. If the
(see page 1).
amount is zero or less, enter 0.
Reimbursing employers, leave this box blank.
Box 10. Subtotal
Box 19a. Total tax. Multiply box 15a by box 16a.
Total boxes 4a, 4b, 9a, and 9b.
Round down to the nearest cent and enter the tax
State Withholding Tax Liability amount. Enter 0 if you had no UI tax this quarter.
Box 20a. UI tax prepaid this quarter. Enter the
Boxes 11a‑11d. See Box 2a instructions under
amount of UI tax prepaid or credits used for this
Monthly.
quarter.
Unemployment Insurance (UI) Include any credit amount that may have been
Box 12. Number of covered workers for UI. Com- overpaid in previous quarters where no refund was
plete this section if you’re subject to UI law. If you requested or issued (see page 12).
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Box 21a. UI penalty and interest owed. Enter the If an employer doesn't withhold the employee con-
amount of penalty and interest owed if Form OQ tributions from the employee within the quarter,
is submitted more than 10 days after the due date. the employer is considered to have elected to pay
To calculate the penalty, multiply the number of the employee contributions they failed to withhold
employees by $11. The minimum penalty is $100. for that quarter.
The maximum penalty is $2,600. If there were no
Box 19b. Total Paid Leave contributions. Add
employees, the penalty is up to $100.
boxes 17 and 18.
To calculate interest owed, multiply the unpaid
Box 20b. Paid Leave contributions pre‑paid this
tax owed by 0.015 for each month or fraction of a
quarter. Enter the amount of pre-paid contributions
month after the date the payment is due. Interest is
for this quarter. Include any credit amount that may
assessed even if the payment is one day late.
have been overpaid in previous quarters where no
When calculating interest, use only the amount of refund was requested or issued.
unpaid tax. Don’t calculate interest on previously
Box 21b. Penalty and interest owed. Enter the
assessed interest or penalties.
amount of penalty and interest owed if Form OQ is
Box 22a. Total due. Enter box 19a minus box 20a submitted more than 10 calendar days after the due
plus box 21a. If the amount is less than zero, enter 0. date. To see how to calculate the penalty, see Penalties.
To calculate interest owed, multiply the unpaid con-
Paid Leave Oregon (Paid Leave)
tribution amount owed by 0.015 for each month or a
Box 13b. Subject wages. Enter total wages subject fraction of a month after the date the payment is due.
to Paid Leave. This amount must be the same as Interest is assessed even if the payment is one day late.
box H (Total Paid Leave subject wages) on Form
When calculating interest, use only the amount of
132. Include excess wages (See box 14b). Enter 0 if
unpaid tax. Don’t calculate interest on previously
you had no Paid Leave subject wages this quarter.
assessed interest or penalties.
Box 14b. Excess wages. Enter total excess wages
Box 22b. Total due. Enter box 19b minus box 20b
subject to Paid Leave. Excess wages are wages above
plus box 21b. If the amount is zero or less, enter 0.
the Paid Leave contribution wage base for the year,
per employee. Yearly contribution wage base is: Box 23. Out‑of‑state employees. Enter the number
2024 = $168,600 2023 = $132,900 of employees who worked exclusively outside of
Oregon during the quarter.
Box 15b. Taxable wages. Enter box 13b minus box
14b. If the amount is zero or less, enter 0. Box 24. Paid Leave Replacement Workers. Enter
the total number of temporary employees hired as
Box 16b. Paid Leave contribution rate. Enter the replacements for employees off from work for Paid
current contribution rate of 1 percent (0.01). Leave benefits during the quarter.
Box 17. Paid Leave employer contributions.
If you are a large employer, a small employer who Special payroll tax offset
received assistance grants, or a large employer Box 25. Special payroll tax offset. Multiply box 15a
with an approved equivalent plan, multiply box by the following quarterly rate. Don’t add or sub-
15b by box 16b by .40 (15b x 0.01 x 0.40). Round to tract this amount from boxes 19a or 32 (see page 17).
the nearest cent.
Quarterly rates are:
If you are a small employer who has not received 1st 2nd 3rd 4th
an assistance grant, leave this box blank. For infor- Quarter Quarter Quarter Quarter
mation on determining if you are a large or small
2024 0.0009 0.0009 0.0009 0.0009
employer, visit the Paid Leave website (page 1).
2023 0.0012 0.0009 0.0009 0.0009
Box 18. Paid Leave employee contributions. All 2022 0.0009 0.0009 0.0009 0.0009
employers must multiply box 15b by box 16b 2021 0.0012 0.0009 0.0009 0.0009
by .60 (15b x 0.01 x 0.60). Round to the nearest cent.
Don’t complete this section if you’re a reimbursing
Note: Employee contributions must be held in trust employer, a Local Government Employers Benefit
until paid to DOR quarterly on Form OR-OTC-V. Trust Fund (LGEBTF) employer, or an employer
An employer may choose to pay all or part of the not required to pay Federal Unemployment Tax
employee's contribution. Act (FUTA).
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Workers’ Benefit Fund (WBF) assessment Employers contribute one-half of the hourly assess-
ment amount and deduct one-half from workers’
Box 27. Hours worked by paid workers subject to wages.
Oregon Workers’ Compensation law. Like wages,
Box 29.Total assessment. Multiply box 27 times
report hours in the quarter that they are paid. Total box 28. Round down to the nearest cent. This is
all full and partial hours worked by all paid indi- the total WBF assessment due for the quarter. If no
viduals subject to Oregon’s WC law or covered by assessment is due for the quarter, enter 0.
WC insurance through personal election. You must Box 30. Assessment prepaid. Enter the amount
include hours worked by individuals paid by sal- of prepaid WBF assessment or WBF assessment
ary or on a basis other than by the hour. credits used this quarter (see page 12).
Enter the total hours rounded down to the nearest Box 31. Total WBF assessment due. Subtract box 30
from box 29. This is the net WBF assessment amount
whole (no fractions or decimals). If you have no
due for the quarter. It should match the amount you
hours to report for the quarter, enter 0.
enter in the “Workers’ Benefit Fund Assessment”
Note: The hours you report for the WBF assess- box on Form OR-OTC-V. If the amount is zero or
less, enter 0.
ment won’t necessarily equal the hours you report
for UI tax purposes on Form 132. In part, this is
Box 32. Total payment
because there may be differences in who is subject
Total the amounts in boxes 10, 22a, 22b, and 31 and
to which tax. Contact DCBS for more information
enter in box 32.
(see page 1).
If you have credits, see page 12.
Box 28 .WBF assessment rate. WBF assessment
You can make your payment for quarterly taxes
rates are:
reported on FORM OQ to DOR by mailing in Form
2024 = 0.020 2023 = 0.022 OR-OTC-V with your check or money order, or you
2022 = 0.022 2021 = 0.022 can pay on Revenue Online.
Employee Detail Report (Form 132) Instructions
Employers are required to complete Form 132 if Box 1b. Employee name. Enter the first initial and
there are hours or wages to report. Form 132 must last name of each employee reported.
be complete and legible to be processed. Incom- Box 1c. Hours worked during this quarter. Enter
plete or illegible forms will be returned to you. If the number of hours each employee worked in
they are returned to you, you will need to correct the quarter. If you don’t track hours for a full-
and resubmit your forms within 14 days of the date time employee, use 520 hours for the report. For
of notice for them to be processed on time. fractions or portions of an hour worked by an
employee, round up any portion of an hour to the
Form 132 is double sided, make sure to complete
nearest whole hour.
both sides including the bottom of page two. Both
sides are required to be completed, even if you only Report the actual number of hours worked, both
have employees listed on one side. Use additional straight time and overtime. Don’t report hours paid
pages if needed. Complete the totals for every two for sick leave, vacation leave, or any other hours
paid where no work was performed. Even though
pages.
these hours aren’t reported in box 1c, wages paid
Enter the Business name, FEIN, BIN, Quarter are still included in the subject wages in box 1g.
and Year. Enter the total UI subject wages paid to
Although you report wages in the quarter they are
employees during the quarter. If you use more than paid, report hours in the quarter they are worked.
one page of Form 132, enter the total from all pages
on the top of page 1 only. This figure must equal Note: The hours you report for UI tax purposes on
Form 132 won’t necessarily equal the hours you
the amount in box 13a, Form OQ.
report for the WBF assessment on Form OQ, box
Box 1a. Social Security number (SSN). Enter the 27. In part, this is because there may be differences
SSN for each employee reported. in who is subject to which tax. Also, hours for the
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WBF assessment should be reported, like wages, for an employee who didn’t work during the quar-
in the quarter they are paid. The hours for UI tax ter but received wages. Don’t leave blank.
purposes should be reported in the quarter they
Box 1g. UI subject wages. Enter the total UI subject
are worked.
wages paid to each employee during the quar-
Enter 0 for an employee who didn’t work during ter regardless of whether the employee’s wages
the quarter but received wages. Don’t leave blank. were more than the UI taxable wage base. Wages
Box 1d. State income tax withholding. Enter the are reported in the quarter paid to the employee
amount of withholding tax for employees who regardless of when earned.
are subject to UI law. Round to the nearest dollar. Box 1h. Paid Leave subject wages. Enter the total
Report whole dollars only. Paid Leave subject wages paid to each employee
Box 1e. STT subject wages. Enter the total STT during the quarter regardless of whether the
subject wages paid to each employee during the employee’s wages were more than the Paid Leave
quarter regardless of whether the employee’s contribution wage base. Wages are reported in the
wages were more than the UI taxable wage base. quarter paid to the employee regardless of when
Wages are reported in the quarter paid to the earned.
employee regardless of when earned. Enter 0 for Column totals. Boxes C, D, E, F, G, and H. Enter
an employee who didn’t work during the quarter.
the column totals for all employees reported on the
Don’t leave blank.
page. Totals for each two pages should be calcu-
Box 1f. STT withholding. Enter the STT withheld lated separately. Don’t include the totals from other
for the quarter. Round to the nearest cent. Enter 0 pages of this form.
Oregon Schedule B State Withholding Instructions
Line instructions—Schedule B your employees during each payroll period. Enter
the total tax withheld for each month in boxes A,
Complete Schedule B if you are required to deposit
on a semi-weekly or one-banking-day basis. This B, and C. Enter the total of all the amounts in box
form includes a box for every day of the quarter. D. The total should equal the total withholding
Find the boxes that match your payroll dates. tax reported in box 11d on Form OQ. Don’t enter
Enter the amount of Oregon tax withheld from credits (see page 11).
Unemployment Insurance Tax Information
Subject wages Examples of subject wages include:
Generally, wages reportable for FUTA purposes are • Payments for services to officers and employees
reportable for UI tax. All wages, including draws, of any type of corporation, except those officers
are reportable when paid to the employee. For electing to be excluded under the corporation
example, wages paid April 1 for work performed provision (see Excluded Wages, this page).
in March are reportable in the second quarter • Payments for agricultural and domestic (in-home
(April–June). services) labor by qualified employers.
An employee is any person (including aliens and • Payments for services to employees of nonprofit
minors) employed for pay by any employer subject organizations or political subdivisions.
to OED law (ORS 657.015). This includes contract, • Payments for services to clergy and employees of
casual, or temporary labor. churches or other religious organizations.
“Wages” means all compensation for service, • Special payments for services, such as commis-
unless specifically excluded by law. Payments other sions, fees, gifts, bonuses, prizes, separation
than cash are reportable at cash value in the quarter allowances, guaranteed wage payments, vacation
in which they are available to the employee. pay, holiday pay, and sick pay.
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• Employee tips reported by the employer as Note: Those excluded from state UI tax may be
directed by Internal Revenue Code Section 3306. subject to higher FUTA tax.
• Board provided to employees as part of their pay UI tax payments
has a minimum value of 30 percent of the standard
UI tax payments are due quarterly when reports
per diem meal rate within the continental United
are due (see page 4). When there is more owed than
States. Round the per-diem rate to the nearest
taxes due for the quarter, payments are applied first
dollar. The rate per month will be 30 times the
to legal fees, penalties, and interest. The remainder
rounded daily rate.
is applied to tax owed.
If room is also furnished, no additional value will
be placed upon it. If room and board are furnished Special payroll tax
at hotels, resorts, or lodges, or if a room only, an The UI tax program is authorized to collect a spe-
apartment, a house, or any other consideration is cial payroll tax that is calculated every quarter.
provided, the value for tax purposes will be the This isn’t an additional tax. Employers subject to
fair market value. FUTA must deduct the special payroll tax from
the total state unemployment tax to determine the
Excluded wages amount reported as “contributions paid to the state
Examples of payments that aren’t subject to UI tax unemployment fund” on FUTA Form 940.
under UI law are: The special payroll tax funds the Wage Security
• Payments to a sole proprietor or the sole propri- Fund (BOLI) and the Supplemental Employment
etor’s child under 18, spouse, or parent. Department Administration Fund (SEDAF). The
• Payments to legally responsible and registered BOLI fund pays final wages when a business closes
general partner(s) of a Limited Liability Partner- and doesn’t have enough money to make final
ship (LLP) or to members of a Limited Liability payroll. The SEDAF fund provides OED's services.
Company (LLC). Don’t include the special payroll tax to calculate
• Payments by nonprofits or public educational a credit when reporting on federal Form 940. To
institutions to full-time students attending said calculate “contributions paid to the state,” use two
institution. lines in item 3 on Form 940 (computation of tenta-
tive credit)—see the table on page 14 for the correct
• Non-cash payments to workers in agricultural or
amounts.
domestic (in-home services) employment.
Example 1: An employer has a tax rate of 3 percent
• Sick pay under WC law.
(0.03). In the second quarter, the experience rate
• Certain sole corporate officers and closely held will be 2.91 percent (0.0291), which is the tax rate
family corporations that elect in writing to less the 0.09 percent (0.0009) special payroll tax
exclude payments for services to corporate offices offset.
who:
Example 2: Employers with the highest state
— Are directors;
unemployment tax rate, 5.4 percent (0.054), should
— Have a substantial ownership interest in the
not calculate the amount of the special payroll tax
corporation; and
offset. The employer should use the unadjusted
— Are members of the same family, as parents,
amount of taxes paid to the state as “contributions
stepparents, grandparents, spouses, sons-
paid to your state unemployment fund.”
in-law, daughters-in-law, brothers, sisters,
children, stepchildren, adopted children, or “Contributions actually paid to the state” should
grandchildren. equal the amounts on line 17, Form OQ for each
An election to exclude corporate officers must be quarter. If the amounts paid were less than owed,
in writing and will be effective the first day of the report the amount actually paid. To download
current or preceding calendar quarter in which Form 940 visit the IRS website (see page 2).
the request was submitted. To download the form
visit OED’s website (see page 1). Exemption from UI tax
The exclusion doesn’t go into effect until you An employer who doesn’t have enough employ-
receive written approval. ment or payroll may qualify for exemption from
UI tax (ORS 657.415). To apply for the exemption,
file a written request with the director of OED. If
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approved, the exemption will continue until the 1. File reports and pay associated taxes, or
employer again qualifies as an employer (ORS 657). 2. Apply for the election by filing a Notice of Election
to Cover Employees form with the director of OED.
Election of coverage You will need to receive written notification of
approval to begin coverage. To download the
An employer who has employees not subject to
form visit OED's website (see page 1).
UI tax may file a written election to cover such
employees (ORS 657.425). You may choose to:
Paid Leave Oregon Contribution Information
Subject wages • Fringe benefits, such as company vehicles, com-
pany paid parking, sick pay by third parties
Generally, wages reportable for FUTA purposes
(e.g. insurance companies), and dependent care
and UI purposes are reportable for Paid Leave. All
assistance.
wages, including draws, are reportable when paid
to the employee. For example, wages paid April 1 • Examples of payments that should not be
for work performed in March are reportable in the reported as gross subject wages for Paid Leave:
second quarter (April to June). – Payments to flexible spending accounts
Paid Leave covers more employees and employ- and health saving accounts that meet the
ment than UI – employers may be required to requirements of the Internal Revenue Code
report wages for more employees for Paid Leave (IRC) section 125 plan paid by the employer
than UI, but what is included in wages is the same or employee.
for both programs. Therefore, Paid Leave subject – Health, dental, and other insurance paid by
wages should be equal to or greater than UI subject the employer.
wages reported for the employees. An employee is – Health, dental, and other insurance paid by
any person (including aliens and minors) employed the employee under the IRC Section 125 Plan.
for pay by any employer subject to Paid Leave – Meal and travel expenses and per diems
(ORS 657B.010). This includes contract, casual, paid by the employer under an account-
temporary, seasonal, part-time, or full-time labor able plan.
employees. – Retirement or pension income.
– Sickness or accident disability under work-
Paid Leave subject wages are payments made to er’s compensation.
an individual for personal services and the cash
• Examples are not all inclusive and do not cover
value of all compensation to that individual in
all wages. See ORS 657B.010(27) and applicable
any method other than cash. Unless specifically
administrative rules in OAR 471-070 chapter for
excluded, gross subject wages include, but are not
additional information.
limited to, the following:
Paid Leave for workers who work or
• Salary and hourly pay.
reside in another state
• Piece rate and by-the-job pay.
Generally, where wages are performed is treated
• Vacation, sick pay, holiday pay, and paid time off
the same for Paid Leave as UI and other states
(PTO).
with Paid Leave. Paid Leave contributions are
• Bonuses, fees, and prizes from an employer. due for all employees that work in Oregon, even
• Compensatory time and standby pay. if they live in another state. Employers should
• Commission or guaranteed wage payments. withhold and pay contributions on wages that are
earned for services performed entirely in Oregon
• Sickness and accident disability payments.
and for work that is performed both within and
• Dividends and distributions for services . outside of Oregon when the work outside of
• Tips and gratuities. Oregon is incidental to work inside of Oregon.
• Dismissal and separation allowance. This includes wages for the following employees:
• Compensation other than cash, such as room
• Oregon residents whose work is entirely in
and board (except for agricultural and domestic
Oregon.
employees).
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• Residents of other states who work entirely in Exemption from Paid Leave
Oregon. Paid Leave covers almost every Oregon employer,
• Employees who work remotely in Oregon for and almost all employees in Oregon. This includes
employers in other states. small and large employers, non-profits, chari-
ties, and faith-based organizations. The following
• Employees who work in Oregon and out-of-state
when the work in other states is temporary or employers are exempt from Paid Leave:
transitory. • Federal employers and their employees
• Employees who work in Oregon and out-of-state • Tribal governments and their employees (tribal
and when the base of operations or location that governments may choose coverage)
directs the work is in Oregon. • Self-employed individuals (may choose coverage)
• Employees, who are residents of Oregon, who Choose coverage for Paid Leave
complete some work in Oregon when there is
Tribal governments and self-employed individuals
no base of operations or location that directs the
are exempt from requirements to participate in Paid
work.
Leave; however, you can choose to participate. If
This doesn't include wages for the following you choose to participate, you will report wages
employees: from the Tribal government or net income from
• Oregon residents that work in other states. self-employment and pay contributions. Contact
OED for more information (see page 1).
• Employees who work remotely full-time in other
states for Oregon employers. Employer responsibilities
• Employees that complete some work in Oregon, Employers with employees working in Oregon are
including remote work, if the base of operations required to:
or location that directs the work is out-of-state • Report employee wages for those working in
and some work is done in that state. Oregon and employee counts for both Oregon
employees and those that work in other state(s).
Paid Leave contribution payments
• Withhold and submit the employee portion of
Paid Leave contribution payments are due quar-
contributions quarterly (or cover some or all those
terly when reports are due (see page 10). When
contributions for their employees as an employer-
there is more owed than contributions, payments
offered benefit) and submit the contributions.
are applied first to legal fees, penalties, and interest.
The remainder is applied to Paid Leave contribu- • Pay the employer portion of contributions quar-
tions owed. Credit balances are treated as payments terly (unless exempt from paying employer con-
(OAR 471-070-5210). tributions as a small employer).
Withholding Tax Information
Subject wages Exempt wages
Examples of taxable wages include: Oregon withholding law exempts wages paid for
• Salaries, commissions, bonuses, wages, tips, fees, certain kinds of services, labor, employee allow-
ances for the benefit of employer, and reimbursed
prizes, separation allowances, guaranteed wage
employee business expenses. A list of exempt
payments, and vacation and holiday pay.
wages is in the Employer’s Guide For Doing Business
• Payments by a corporation, including S corpora- in Oregon (see page 2).
tions and professional corporations, to a corporate
However, if any of the following apply, use the
officer for services, including guaranteed wage "single/head of household" filing status and zero
payments for services. allowances:
• Wages paid when an employer-employee relation- • Your employee claims exempt status for Oregon only.
ship exists between spouses, domestic partners, • DOR or the IRS tell you not to permit allowances.
or a parent and child. • The employee claims more than 10 allowances.
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• The employee’s wages are exempt from federal Withholding on pension and annuities requires
or state taxation, and the employee’s income is a different BIN than your payroll account BIN
expected to be more than $200 per week. because these are not payroll wages.
Employees who owe tax when they file their State withholding requirements on IRAs, annui-
Oregon personal income tax return may not have ties, and deferred compensation plans are similar
had enough state tax withheld during the year. To to federal withholding requirements (IRC Section
prevent this in the future, they may choose to claim 3405). The difference is that state withholding
a lower number of Oregon allowances or to have an isn’t required for a rollover from one qualifying
additional amount withheld per paycheck. plan to another. Oregon doesn’t follow the federal
backup withholding rules for pension and annui-
Withholding on IRAs, annuities, and ties distributions.
compensation plans
The payer issues 1099s to the individual payees at the
A payer of commercial annuities, employer- end of the year, and files Form OR-WR with DOR.
deferred compensation plans, and retirement plans Contact DOR for more information (see page 1).
must withhold tax from the distributions on behalf
of the individual payee unless the individual payee Figuring withholding tax
chooses to have no withholding.
All Oregon employers must withhold tax from
The payee must give federal Form W-4P to the employee wages (including draws) at the time
payer to show the number of exemptions the employees are paid. Taxes are withheld and
payer should use to calculate state withholding. reported in the quarter the employee is paid.
A payee may also use Form W-4P if they choose
to have no withholding. To figure the amount of tax to withhold from an
employee’s wages:
The payer must withhold as if the payments were
wages, using the tax tables furnished by DOR. • Use the Oregon withholding tax tables on DOR's
The amount of withholding per payee must be website (see page 1).
$10 or more. • For computer payroll systems, use the percent-
age formula in the Oregon withholding formula
publication on DOR's website (see page 1).
Form OR-W-4, Oregon Withholding Certificate,
Frequently Asked Questions
Changes to federal tax laws mean that federal What form do my employees use to claim
Form W-4 may not provide the correct withholding allowances for Oregon?
for Oregon taxes. DOR has created Form OR-W4,
Oregon withholding allowance certificate, to Employees can use Form OR-W-4 if they are claim-
help employees determine correct allowances for ing or changing their withholding after January 1,
Oregon (see DOR on page 1). 2020 or if they revise their federal Form W-4 after
January 1, 2019.
What wages are subject to Oregon
If they’ve filed an “Oregon-only” federal Form W-4
withholding?
or Form OR-W-4 before January 1, 2019 they don’t
• Salaries, commissions, bonuses, wages, tips, fees, need to change their allowances for Oregon.
prizes, separation allowances, guaranteed wages
payments, and vacation and holiday pay. Who needs to file Form OR-W-4?
• Payments by a corporation to a corporate officer Employees who:
for services. • Were hired on or after January 1, 2020.
• Remuneration paid in an employer-employee • Have had a financial situation change.
relationship with spouses, domestic partners, or • Want to change their withholding amounts.
a parent and child • Want to claim exemption from their Oregon
A list of exempt wages can be found in the Oregon withholding.
Employer’s Guide. • Have relocated from another state.
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How do I withhold taxes for an employee What if I have an employee who claims to
who refuses to complete Form OR-W-4 or be exempt from Oregon withholding.
federal Form W-4?
If the employee claims to be exempt for both state
Withhold using Single with zero allowances. and federal taxes and the employee's earnings
are more than $200 a week, send a copy of Form
Can an employee have different
OR-W-4 or Form W-4 to:
withholding amounts for state tax than for W-4 Project Manager
federal tax? Oregon Department of Revenue
Yes, Form OR-W-4 is for Oregon withholding only. PO Box 14560
Federal Form W-4 is for federal withholding. Salem, OR 97309
How do I calculate withholding tax? When can an employee claim exempt?
To calculate the amount of tax to withhold from an An employee can claim exempt from Oregon with-
employee’s wages: holding if:
• Use the Oregon Withholding Tax Tables if: • Their compensation is exempt under a provision
of federal or state law.
– The employee’s wages are less than $50,000
• They had a refund of all state income tax withheld
annually,
from the previous tax year and expect to have a
– The employee’s federal withholding is
refund of all state income tax withheld for the
determined using a 2019 or earlier federal
current year.
Form W-4, and
– The employee is claiming the same marital An employee must provide a new Form OR-W-4
status and number of allowances for both to claim an exemption for each year. Exemptions
federal and state withholding. expire on February 15 for the prior year. Exemp-
tions on IRA’s, annuities, and compensation plans
• Use the Oregon Withholding Tax Formulas in all
don’t expire until revoked.
other situations, including computer payroll
systems. Does DOR require copies of Form OR-W-4
If any of the following apply, withhold at 8 percent, and federal Form W-4?
instead of using Form OR-W-4 or federal Form W-4: Yes, in the following instances (OAR 150-316-0290).
• Your employee claims exempt status for Oregon Send DOR a copy of the form being used to with-
only. hold for Oregon within 20 days of the date filed, if
• DOR or IRS tells you not to permit allowances. the employee claims any of the following:
• The employee’s exemption status expired, and • More than 10 withholding allowances on Form
they did not submit a new Form OR-W-4. OR-W-4.
You must withhold tax from employee wages • An exemption from withholding and their income
(including draws) at the time employees are paid. is expected to exceed $200 per week for state
Taxes are withheld and reported in the quarter the purposes.
employee is paid. • Exempt for Oregon withholding, but not exempt
for Federal withholding.
Does Oregon require withholding on What if I don’t have copies of the
household employees? employee’s W-4 forms?
No, you’re not required to withhold for household If you have a fax from an electronic payroll system,
employees. However, you can if the household you’ll need to recreate the form. If you don’t have
employee asks you to withhold and you agree. You a copy or fax of the form, a report will substitute if
must fill out the Combined Employer's Registra- it contains the employee’s:
tion form and the employee must complete Form
OR-W-4 or an Oregon-only federal Form W-4. • Name.
• Social Security Number (SSN).
• Date of birth.
• Date of withholding statement or exemption
certificate submission.
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• Election of married or single status. on those non-exempt wages. Advise employees to
• Number of withholding allowances claimed by follow the instructions on Form OR-W-4.
the employee, if applicable. Do I withhold differently on IRA’s,
• Election of exemption status. annuities, and compensation plans?
• Reason for claiming the exemption status.
If you pay for commercial annuities, employer-
Send copies or reports to: deferred compensation plans, or retirement plans
W-4 Project Manager you must withhold tax, unless the employee or
Oregon Department of Revenue payee chooses to have no withholding.
PO Box 14560
The employee or payee must provide a filed federal
Salem, OR 97309
Form W-4P or Form OR-W-4 for you to determine
the withholding amount, even if they choose
What if I receive a determination letter for
no withholding. Withhold as if the payments
an employee? were wages. You must withhold $10 or more per
A determination letter requires you to withhold employee or payee.
based upon marital status and number of allow- Oregon withholding isn’t required for a rollover
ances for an employee. You will need to change the from one qualifying plan to another. Oregon
employee’s withholding accordingly. The employee doesn’t follow the federal backup withholding
will also receive a copy of the letter. rules for pension and annuities distributions.
The determination stays in effect until you receive a You are required to use a different BIN than your
new determination letter or the employee files a new payroll account BIN because these are not payroll
Form OR-W-4 increasing their withholding. If the wages. You will need to issue 1099s to employees
employee wants to lower their withholding, they need and payees at the end of the year and file 1099s
to follow the instructions and refile Form OR-W-4. electronically through iWire.
Do I withhold differently for employees Where do I get Form OR-W-4?
who are nonresident aliens?
Download Form OR-W-4 from DOR's website (see
Generally, no. However, if the IRS grants the page 1). Use what the employee claims for federal
employee an exemption, DOR will honor the purposes for Oregon only if the employee doesn't
exemption. To receive an exemption, the employee submit Form OR-W-4 or a separate federal Form
must file federal Form 8233 with you. If any por- W-4 with "Oregon Only" written on it.
tion of the employee’s wages are not exempt, use
Where do I get federal Forms W-2 and W-4?
the employee’s Form OR-W-4 elections to withhold
You can get these forms from the IRS (see page 2).
Transit District Excise Tax Information
These tax programs are administered by DOR for Wages subject to transit districts
the Tri-Met Tranist District (TM) and Lane Transit Wages means all salaries, commissions, bonuses,
District (LTD). They provide revenue for mass fees, or other items of value paid to a person
transit (ORS 267). Transit payroll (excise) tax is for services performed within a transit district
imposed on most employers who pay wages for (ORS 267.380).
services performed in the TM or LTD districts. If
you use a payroll service, you may need to inform Transit district wages also include:
them of this tax. • Contributions to a Simplified Employee Pension
(SEP) made at the election of the employee.
Who must file a report? • Payments for the purchase of IRC Section 403(b)
Unless exempt (see next column), employers who annuities under salary-reduction agreements.
have resident or nonresident employees working
• Contributions to 401(k) retirement plans chosen
in the TM or LTD districts must register and file by the employee, including employer-matched
with DOR. If an employer doesn’t have employees contributions.
working within the transit district boundaries, the
payroll isn’t subject to the transit tax. • Pick-up payments to governmental retirement
plans under salary-reduction agreements.
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• Amount deferred under governmental deferred • Casual labor
compensation plans.
• Services performed outside the district
• Any amount deferred under a non-qualified
•
deferred compensation plan. Seamen who are exempt from garnishment
• Payment to an IRC Section 408 Individual Retire- • Employee trusts that are exempt from taxation
ment Account under salary-reduction agreement. • Wages paid to employees whose labor is solely
Exempt payroll connected to planting, cultivating, or harvesting
seasonal agricultural crops
The following are exempt from TM and LTD excise
taxes: These apply only to the TM District:
• Federal government units • Public education districts
• Federal credit unions • Public special service and utility districts
• Public school districts
• Port authorities
• Organizations, except hospitals, that qualify for
• Fire districts
exemption [ORS 267.380(1)(b)].
• City, county, and other local government units
• All foreign insurers
• 501(c)(3) nonprofit institutions (except hospitals) How to figure the transit tax
• Insurance adjusters, agents, and agencies and The transit tax is an employer-paid tax. It’s based on
their office support staff, are exempt from transit the amount of gross payroll paid for services their
tax if the business income is from insurance- employees perform within the TM or LTD district.
related activity. Non-insurance income is taxable
(ORS 731.840). Use the current TriMet or LTD tax rates. If you are
subject to TM or LTD transit tax and no tax rate is
• Domestic service in a private home printed on the Form OQ, visit DOR's website (see
• Cafeteria plans page 1).
TriMet Transit District (TM) service area Lane Transit District
TM serves the Portland metropolitan area, which includes (LTD) service area
parts of Multnomah, Washington, and Clackamas counties. LTD serves the entire
For information see page 1. Eugene-Springfield urban
area and several rural areas.
Some ZIP codes may not
ZIP codes completely in TM
line up with district bound-
97003 97035 97204 97214 97222 97236 aries. For information see
97005 97036 97205 97215 97223 97239 page 1.
97006 97062 97206 97216 97225 97256
97008 97068 97209 97217 97227 97258 ZIP codes in LTD
97024 97077 97210 97218 97229 97266 97401 97424 97477
97027 97201 97211 97219 97230 97267 97402 97426 97478
97030 97202 97212 97220 97232 97403 97437 97482
97034 97203 97213 97221 97233 97404 97438 97487
97405 97440 97488
ZIP codes partially in TM 97406 97448 97489
97407 97452
97007 97022 97070 97089 97124 97408 97455
97009 97023 97078 97113 97140
97015 97045 97080 97116 97224
97019 97060 97086 97123 97231
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Workers’ Benefit Fund Assessment Information
Workers’ Benefit Fund WBF assessment reporting exemptions
The Workers’ Benefit Fund (WBF) supports pro- As a business, you may qualify for exemption
grams that benefit injured workers and the employ- from reporting the WBF assessment if you don’t
ers who help them return to the work force. Visit have any paid individuals (including yourself)
DCBS' website for more information about pro- covered by your WC insurance policy. To request
grams supported by the fund (see page 1). an exemption from WBF assessment reporting,
complete and mail to DCBS a Corrections and
Note: The WBF assessment is separate from WC Changes Notification form. To download the form,
insurance premium and doesn’t provide insurance visit DCBS' website (see page 1).
coverage.
Hourly assessment
Workers subject to WBF assessment
This assessment is based on hours worked by all
Individuals subject to the WBF assessment are: paid individuals subject to the assessment. If you
• All paid workers for who the employer is required don’t track hours, use the flat rate calculation or
by Oregon law to provide WC insurance cover- calculate reasonable hours worked. For details,
age; and visit DCBS' website (see page 1).
• All paid individuals (workers, owners, offi- Hours are reportable in the quarter they are paid.
cers) who may otherwise be non-subject, but For example, report hours worked in March, but
the employer chooses to cover under WC not paid until April 1, in the second quarter.
insurance; and
• All paid individuals performing personal support How to update or close your
work who are eligible for WC insurance coverage WBF assessment account
[HB 3618 (2010)]. Refer to ORS 410.600-410.625 for
If your business changes ownership, discontinues
definition of home care workers.
business, or no longer employs workers, complete
For questions regarding subjectivity, contact DCBS a Business Change in Status Form, located in the
(see page 1 under Subjectivity questions). back of this booklet. In addition, contact your WC
insurer with the corrected information.
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Oregon Combined Payroll Tax
Additional Forms Request Oregon Employment Department
You can download forms at: www.oregon.gov/employ/businesses/tax orwww.oregon.gov/dor/forms
If you are unable to download forms, you can order forms by calling 503-947-1488, or by submitting this request.
Business name
BIN (Oregon business identification number) FEIN (Federal employer identification number)
Address
City State Zip
Contact phone
Blank Oregon Combined Payroll Tax forms
Form OQ ______________ (specify quantity)
Schedule B ______________ (specify quantity)
Form 132 ______________ (specify quantity)
Fax to: 503-947-1487, or
Mail to: Oregon Employment Department
Contributions and Recovery
875 Union St NE
Salem OR 97311-0030
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Oregon Combined Payroll Tax To Update Business Status and Employment Information
Business Change in Status Form Attach additional sheets if needed.
Business name BIN (Oregon business identification number) Owner/Officer updates:
To update owner/officer informa-
Other names (ABN/DBA) FEIN (Federal employer identification number) tion, attach a complete list of
current owners/officers including
position, social security number
General updates (check all that apply) (SSN), home address, and phone.
Update/Change FEIN to: Update/Change business name to: Now doing business in TriMet/Lane
Transit District as of:
Closing account (check all that apply)
Closed pension/annuity account as of: No longer doing business in TriMet/Lane Transit District as of:
All or
Part of the business was Closed No longer doing business in Oregon Sold Leased Transferred
Was business operating at the time it was sold, leased or transferred? Yes No Effective date:
How many employees were transferred? Date of final payroll:
Describe what was transferred
New business name
New owner’s name New owner’s phone
New owner’s address City State ZIP code
Where are the records of the terminated business? (Include contact name, phone, address, city, state, ZIP code)
Changing entity (check all that apply)
Effective date: Note: A new Combined Employer’s Registration form, 150-211-055, is required when there is an entity change.
Change Corporation —“C” Corporation—Subchapter “S” LLP (Limited Liability Partnership)
from: Individual (Sole Proprietor) LLC (Limited Liability Company) Recognized by IRS as:
Partnership —General Partnership—Limited Corporation Sole Proprietor/Single Member Partnership
Change Corporation —“C” Corporation—Subchapter “S” LLP (Limited Liability Partnership)
to: Individual (Sole Proprietor) LLC (Limited Liability Company) Recognized by IRS as:
Partnership —General Partnership—Limited Corporation Sole Proprietor/Single Member Partnership
Employment status updates (check all that apply)
Still in business, but have no paid employees (corporate officers are still subject to payroll taxes). Effective date:
Only have workers’ compensation insurance Only LLC members or officers Only using independent contractors
to cover owners, officers or members. Courtesy withholding
Employing Oregon residents in another state. State: Now working in Oregon. Effective date:
Using leased employees
Name of leasing company Worker leasing company license number Date employees leased
Address City State ZIP code
Leasing company contact name Phone
Number of leased employees: Number of non-leased employees: Leasing corporate officers/owners? Yes No
Under penalties of false swearing, I declare that the information on this form, including accompanying documents, is true, correct,
Authorization and complete to the best of my knowledge and belief. (ORS 305.810)
Print name Title
Signature Date Phone
Fax to: 503-947-1700or mail to: Employment Department, 875 Union St NE Rm 107, Salem OR 97311-0030
150-211-156 (Rev. 12-12-2023)
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Business Change in Status Form Instructions
Use this form to notify the Employment Department (OED), Department of Revenue (DOR), and Department of Consumer
and Business Services (DCBS) of changes to your business or employment status. Attach additional sheets if needed.
General updates Employment status updates
NOTE: Some federal employer identification number (FEIN) • Check each box that applies to your business and include
and name changes may require a new Combined Employer’s the effective date of change.
Registration, 150-211-055, form to be completed. • If Oregon residents are working out of Oregon, indicate
• Provide the correct FEIN for your business. which state.
• Check box and indicate effective date of employees now
• Correct the business name and spelling errors as needed.
working in Oregon that previously worked in another state.
• Check the “Now doing business in TriMet/Lane Transit
District” box and include the effective date if you’re an Using leased employees
employer paying wages earned in the TriMet or Lane If you lease your employees from a Professional Employer
Transit District. You must register and file with the Oregon Organization (PEO)/Worker Leasing Company, fill in the
Department of Revenue. Wages include salaries, commis- information requested.
sions, bonuses, fees, payments to a deferred compensation
Changing entity
plan, or other items of value.
Include the effective date of change, check the box of the
• For boundary questions, see the Oregon Combined Payroll
entity you’re changing from and the box of the entity chang-
Tax booklet, 150-211-155, for the list of cities and ZIP codes. ing to.
— The TriMet district includes parts of Multnomah, Wash- NOTE: Entity changes require the completion of a new Com-
ington, and Clackamas counties. For TriMet boundary bined Employer’s Registration form.
questions call 503-962-6466. Examples include, but aren’t limited to:
— Lane Transit District serves the Eugene-Springfield • Changing from a sole proprietorship to a partnership or
area. For Lane Transit District boundary questions call corporation.
541-682-6100. • Changing from a partnership to a sole proprietorship or
corporation.
Re-opened business
• Changing from a corporation to a sole proprietorship or
To re-open your business that you’ve closed for: partnership.
• Less than one year, file a: • Changing of members in a partnership of five or fewer
— Business Change in Status Form, 150-211-156. partners.
• One year or more, file a: • Adding or removing a spouse as a liable owner.
— Combined Employer’s Registration, 150-211-055. • Changing from a sole proprietorship, corporation, or part-
For more questions contact DOR at 503-945-8091. nership to a limited liability company.
Owner/officer updates Closing account
Attach a separate sheet to update or change corporate officer • Check the box if you closed a pension and annuity account.
or owner information. Include the effective date of change.
• Check the “No longer doing business in TriMet/Lane Tran-
Compensation for services performed by corporate officers
sit District” box and include the effective date if you moved
and shareholders is subject to payroll taxes (withholding,
your business from the TriMet or Lane transit district and
transit, and unemployment). If owners and officers are are no longer subject to this tax.
covered by Workers’ Compensation insurance, the hours
• Check the box if you closed the business or dissolved a
worked are also subject to Workers’ Benefit Fund (WBF) sole proprietorship, partnership, corporation, or limited
assessment. liability company, and no longer have payroll to report.
Fill in the date of final payroll.
• If you sold your business, leased your employees, or trans-
Fax to: 503-947-1700 or ferred your business assets, indicate whether the transac-
tion applied to all or part of the business.
Mail to: Employment Department
875 Union St NE Rm 107 • If you leased all or part of the business, fill out the section
Salem OR 97311-0030 “Using Leased Employees.”
For additional copies of this form, download at: NOTE: New or reorganized businesses must complete a
www.oregon.gov/dor/bus or call: 503-947-1488 Combined Employer’s Registration, 150-211-055, which can be
found in pdf format at: www.oregon.gov/dor/bus or elec-
tronically at sos.oregon.gov/business.
150-211-156 (Rev. 12-12-2023)
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Form OR-BCC 17040001010000 Office use only
Page 1 of 1, 150-211-159
(Rev. 12-12-23, ver. 01)
Combined Payroll Tax Business Contact Change
Submit original form—do not submit photocopy
Updating contact and address information ensures you’ll receive tax forms and other important documents. Updates to contacts and
address can also be submitted through your Revenue Online account at revenueonline.dor.oregon.gov.
Part A—Business information
Business name Federal employer identification number (FEIN)
–
Other names (ABN/DBA) Business ID number (BIN)
–
Part B—Update mailing address
Business mailing address City State ZIP code
Phone Email
– –
Check here to authorize us to initiate email exchange of tax information Check here to revoke all prior email addresses
Part C—Update physical locations
List all physical locations and attach additional sheet if necessary.
1.
Add location Delete location Check box if this is an employee home address
Reason for location change
Street address City State ZIP code
2.
Add location Delete location Check box if this is an employee home address
Reason for location change
Street address City State ZIP code
Part D—Update business contact person
Attach power of attorney form for authorized representative. To add or remove additional business contacts, please attach an additional sheet and
clearly state contact is being added or removed.
Business contact name Title
Phone Email
– –
Part E—Authorization Under penalties of false swearing, I declare that the information on this form, including accompanying documents, is true,
correct, and complete to the best of my knowledge and belief. (ORS 305.810) I authorize the Employment Department, the Department of Revenue, and
the Department of Consumer & Business Services to verify any of the above information with regard to this business. I will notify each agency if there is
a change or cancellation of the above authorized representative.
Name (print or type) Title
Phone Email
– –
Authorized signature Date
X / /
Mail your completed form to: Oregon Employment Department Fax to: 503-947-1700
875 Union Street NE - Room 107 Email to: oed_tax_supportservices_reque@employ.oregon.gov
Salem OR 97311-0030
Retain a copy for your records
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