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Oregon Domestic Combined
2023 Payroll Tax Report
Instructions for Oregon domestic employers
For faster processing:
✓ File electronically. ✓ Use this booklet. ✓ No payroll?
Enter 0 on lines 8a, 8b,
✓ Pay on Revenue Online. ✓ Check your math. and 20 of Form OA.
150-211-155-5 (Rev 01-09-24)
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Contact Information
Oregon Department Oregon Department of Consumer &
of Revenue (DOR) Business Services (DCBS)
State withholding 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
– Sign up for Payroll Tax News PO Box 14480
Salem OR 97309-0405
– Withholding tables and formulas
Go to www.oregon.gov/dcbs/wbf for:
– What is the Workers’ Benefit Fund?
– Determining WBF hours worked
– Calculating the WBF assessment
– Corrections and changes notification form
Oregon Workers' Compensation Division
Go to www.wcd.oregon.gov for:
– Workers’ Compensation (WC) insurance
– Employer incentives to hire an injured worker
– Insurers authorized to write WC policies
– Do I need WC insurance?
Oregon Employment Department (OED)
State Unemployment Insurance tax (UI) and Paid Leave Oregon 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
• Starting a Business Division of Child Support
• Employer’s Guide for Doing Business in Oregon Employer New Hire Reporting Program
• Electronic Business Registration forms 4600 25th Ave NE, Suite 180
Salem OR 97301
Internal Revenue Service (IRS)
For the Oregon Employer Services Portal:
Go to www.irs.gov/businesses for:
employerportal.oregonchildsupport.gov
• Contracting payroll service
• Acquiring a Federal Employer Identification For everything else:
Number (FEIN) www.oregonchildsupport.gov
• Federal payroll tax forms
Table of Contents
Contact Information .......................................................................................................................................1
Additional Resources ......................................................................................................................................2
Where to Pay ....................................................................................................................................................3
Where to File ...................................................................................................................................................3
Tips for Successful Reporting ........................................................................................................................3
New Information .............................................................................................................................................4
Important Information ...................................................................................................................................4
Required Forms ...............................................................................................................................................6
Filing the Combined Annual Tax Report ....................................................................................................7
Payment Instructions......................................................................................................................................8
Penalties ............................................................................................................................................................8
Interest ..............................................................................................................................................................9
Credits ............................................................................................................................................................10
Oregon Annual Tax Report (Form OA Domestic) Instructions ............................................................10
Employee Detail Report (Form 132 Domestic) Instructions ..................................................................13
Unemployment Insurance Tax Information ..............................................................................................13
Paid Leave Oregon Contribution Information .........................................................................................15
Withholding Tax Information .....................................................................................................................16
Workers’ Benefit Fund Assessment Information ......................................................................................17
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
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 OA and Form 132 Domestic
File electronically using Frances Online:
using Employment Department app
(see page 5) frances.oregon.gov/employer
All reports printed on paper Mail to: Oregon Department of Revenue
(see pages 5) PO Box 14800
Salem OR 97309-0920
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 OA (WBF assess-
Number (BIN). ment) and on Form 132 Domestic.
• Put the BIN and quarter/year on each report form
in the appropriate box.
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New Information
Tax rates Domestic. It has been significantly redesigned to
account for reporting requirements, including Paid
• The Workers’ Benefit Fund (WBF) assessment rate
Leave contributions. You can find it on OED's web-
is 0.022.
site (see page 1).
• The taxable wage base for Unemployment Insur-
ance (UI) is $50,900. Paid Leave Oregon (Paid Leave)
• The Paid Leave contribution rate is 0.01, and the
wage base is $132,900. Paid Leave is a new program that allows indi-
viduals to take paid time off when life’s moments
Frances Online—OEDs new system impact them and their families' health and safety.
Frances Online replaced the Oregon Payroll Report- Paid Leave contributions for employees and
ing System (OPRS) and the Employer Account employers began January 1, 2023. Employees can
Access (EAA) portal beginning with the 2022 third start applying for Paid Leave benefits September
quarter filing. Frances Online supports both unem- 3, 2023. For more information, go to Paid Leave's
ployment insurance (UI) and Paid Leave Oregon, website (see page 1).
the new program for family, medical and safe leave.
WBF Assessment
Frances Online provides more personalized ser-
vices, including: For updated guidance on calculating and reporting
assessment, see the Workers' Benefit Fund (WBF)
• Ability to self-service your account.
Assessment booklet on the website (see page 1)
• File, view, and amend your reports.
(OAR 436-070).
• View your balance and account status.
• Make past due payments. Form requirements
• View and print letters from OED. Form OR-WR (which includes state withholding
• Respond to questionnaires. and the statewide transit tax) is required to be filed
• Send secure messages. electronically with Revenue Online. See “Revenue
• Use on your phone or tablet. Online”.
For more information or to sign up for an account, DOR requires all submitted forms to be complete,
go to www.frances.oregon.gov/employer. legible, and on approved agency forms. Non-
agency forms and forms that are incomplete or
New Form OA Domestic and 132 Domestic
illegible won't be processed and will be returned
Beginning with the 2023 first quarter returns, to you. Agency forms are located on the agency
use the new Form OA Domestic and Form 132 websites (see page 1).
Important Information
Oregon Department of Revenue (DOR), Oregon What is a filed return?
Employment Department (OED), and Department
Only columns on Form OA Domestic that are filled
of Consumer and Business Services (DCBS) rules
may be different from each other. Read all instruc- in with numerical information are considered a
tions carefully. If you have questions, contact the filed return (for example, using a 0 rather than a
appropriate agency (see page 1). blank space).
Unemployment Insurance (UI) tax rate You don’t need to file Form 132 Domestic if you file
a non-payroll report.
Your UI tax rate is based on the last 12 quarters expe-
rience through June 30, 2023. You received a Notice
Closing your account
of Estimated Tax Rate in November of 2022 because
the data is not available for the first two quarters of If you close your account mid-year, all reports and
2023 until we receive your annual report in 2023. payments are due within 20 days of the date that
Final tax rate notices will be mailed in May 2024 you terminate your employees, instead of January
after the year 2023 annual reports are processed. Form requirements
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Filing option Number (RIN) or your registry number issued by
the Oregon Secretary of State’s Corporation Divi-
Employers with exclusively domestic (in home ser-
sion. If you don’t know your BIN, contact DOR
vice) employment may choose to file the combined
(see page 1).
payroll tax reports quarterly or annually. Contact
OED for more information (see page 1). The correct format for a BIN is NNNNNNN-N (for
example, 1234567-8).
Required reporting You must include your BIN at the top of all cor-
respondence, returns, and payments that you file
If you're an employer who's subject to UI or Paid
with DOR, OED, and DCBS.
Leave, report required information on Form 132
Domestic. Important: If the structure of your business has
changed, contact DOR (see page 1).
Mailing of this booklet and forms
Withholding tax tables and formulas
To reduce costs, we no longer mail this booklet with The Oregon withholding tax tables and formulas
personalized forms. This change will reduce paper will be updated each year with an effective date of
waste, returned mail, and processing times. You January 1. DOR will send information through the
can download blank forms. We encourage you to Payroll Tax News. Contact DOR for more informa-
electronic file all payroll forms (see page 3). tion (see page 1).
Revenue Online
W-2 informational returns
Revenue Online, DOR's self-service site, is avail- All businesses and payroll service providers must
able for combined payroll taxpayers. Revenue report W-2 information electronically to DOR using
Online provides convenient, secure access to tools iWire (see page 8). The filing due date is January 31
for managing your tax account—and it’s free! With of each year.
Revenue Online, you can:
1099 electronic filing requirements
• View your tax account.
• Make certain payments by selecting "Make a If your business reports the following 1099 forms,
Payment." you must submit them electronically each year by:
• View and print letters from DOR.
• Send DOR secure messages. March 31 Form 1099-MISC
Form 1099-G
• File certain returns.
Form 1099-R
• Check your DOR account balance and more!
Form 1099-K
For more information or to sign up for an account, Form W-2G
go to www.oregon.gov/dor.
January 31 Form 1099-NEC
Note: The W-2 filing date has changed to
January 31 of each year. 1099s with information in You’re required to file electronically if you have
box 7 will be due January 31. one or more information returns. An information
return is a tax document you must file to report
UI—Alternate base year
certain business transactions to DOR and the IRS,
Individuals that file a claim for UI benefits might such as 1099s (ORS 314.360).
qualify using an Alternate Base Year. To deter-
Penalties assessed
mine if they qualify, OED will send a request
for information to the last known employer. The DOR may assess penalties for employers who
response to this notice doesn’t replace Form don't file a timely information return (Form W-2
OA Domestic. You need to include the wages or 1099) or file an incorrect or incomplete infor-
and hours for all subject employees, whether mation return [House Bill (HB) 2464]. DOR may
using a Regular or Alternate Base Year on your assess $50 per information return, up to an annual
Forms OA and 132 Domestic. Contact OED for maximum amount of $2,500. DOR may raise the
more information (see page 1). penalty to $250 per information return, up to an
annual maximum amount of $25,000, for employ-
Oregon identification numbers ers who knowingly fail to file a timely information
Your Oregon Business Identification Number return or knowingly file an incomplete, false or
(BIN) is not the same as the Revenue Identification misleading information return.
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Oregon retirement savings program Misclassifying employees as independent con-
OregonSaves, the Oregon retirement savings tractors can be costly to an employer. For more
program, is an easy way for Oregonians to information about independent contractors, visit
save for retirement through payroll deductions. www.oregon.gov/ic.
Oregon employers that don't currently offer
Bankruptcy
an employer-sponsored retirement plan will
facilitate OregonSaves for its employees. Oregon- If you file for bankruptcy, you need to separately notify
Saves will roll out in phases to employers in each state agency that administers the payroll
taxes or assessments to which you are subject. Be
the next few years. For more information, go to
prepared to supply the case number, the BIN and
www.oregonsaves.com.
FEIN of all accounts associated with the bankrupty.
Independent contractors
Keep your records
To be an independent contractor, workers must
You must keep WBF assessment-related payroll
meet the statutory definition in ORS 670.600. This
records for at least four years.
law covers DOR, OED, Construction Contractors
Board, and Landscape Contractors Board. You must keep all other payroll records for at least
six years after filing the required reports.
The laws covering the WC Division of DCBS and
the Bureau of Labor and Industries (BOLI) differ
from ORS 670.600.
Required Forms
We process paper forms electronically. It’s critical Form OR-OTC-V—File with each payroll tax pay-
for successful reporting to use the correct format ment to show how the amount paid is to be distrib-
and color of ink. uted among withholding tax, UI tax, Paid Leave
To avoid problems: contributions, and WBF assessment.
• Use only blue or black ink. Amended forms
• Only file with official forms.
Use fillable amended report forms available at
• Use CAPITAL LETTERS ONLY when filling out
OED's website (see page 1):
your reports.
• Form OQ/OA–AMENDED
If you use a tax preparer, check that they have this
• Form 132–AMENDED
booklet and the correct forms.
DOR: You may make changes as far back as nec-
Forms needed for reporting
essary to make corrections and report the proper
Form OA Domestic—File this form each year to amount of withholding and transit taxes. However,
document how you calculate the annual amounts if that correction results in a refund, you have three
of withholding tax, UI tax, Paid Leave contribu- years from the due date of the return, or two years
tions, and WBF assessment you owe. from the date the tax was paid, whichever is later,
Form 132 Domestic—Use to report state income tax to request that refund.
withholding, UI subject wages, or Paid Leave sub- OED: OED won't process amended payroll reports
ject wages. For each employee, you must include on non-agency forms. The non-agency forms will
the following quarterly detailed wage information: be returned to you. Agency forms are located on
1. Social Security number agency websites (see page 1).
2. First initial You may make changes to the UI tax or the Paid
Leave contribution portions of the reports for any
3. Last name
quarter between the first quarter three years back
4. Whole hours worked and the current quarter.
5. State income tax withholding
DCBS: You may make changes to the WBF
6. UI subject wages
assessment portion of the reports for any quarter
7. Paid Leave subject wages between the first quarter three years back and the
current quarter.
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Other forms filed annually by employers to reconcile the Oregon
state withholding taxes reported to DOR with all
Since we process reports and payments electroni-
Oregon W-2s and 1099s issued to your employ-
cally, our systems won’t pick up special instruc-
ees. If you stop doing business or no longer have
tions or notations you write on Form OA Domestic
employees, Form OR-WR is due 30 days after your
or Form OR-OTC-V. Use the following forms,
final payroll.
located in the back of this booklet, to make updates:
Business Change in Status Form—Use this form to
update your business information, such as: chang-
Oregon Department of Revenue
ing a business name, correcting an FEIN, selling or OregonForm OR-OTC-VCombined Payroll Tax Payment Voucher
Page 1 of 1 • Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.
closing a business, no longer working in a transit Business identification number (BIN) Year (YYYY) Quarter that payroll was paid to employees (1, 2, 3, or 4)
district, and starting a business in a transit district.
If the structure of your business changes, you may 1. Unemployment Insurance ..................................................................................................1. , ,
need to complete a Combined Employers Registration 2. State Withholding...............................................................................................................2. , ,
found on DOR's website (see page 1). 3. TriMet Transit District .........................................................................................................3. , ,
4. Lane Transit District ...........................................................................................................4. , ,
Business Contact Change Form—Use this form
5. Workers’ Benefit Fund Assessment ...................................................................................5. , ,
to update your contact information, such as: SAMPLE
6. Statewide Transit Tax .........................................................................................................6. , ,
physical, mailing, or email address; phone or fax DO NOT USE
number; and off site payroll service, accountant, 7. Paid Leave Oregon ............................................................................................................7. , ,
Add lines 1–7 and enter total below
or bookkeeper. Pay online at www.oregon.gov/dor or make check payable to:
SalemPOOregonBoxORDepartment1480097309-0920of Rev e nue
Form OR-WR— If you're an employer, you are
required to file this form annually even if you are
reporting 0.
If you're an employer, you are required to file elec-
tronically through Revenue Online by January 31
Total payment (add lines 1–7 above)
of the following year. 150-211-053(Rev. 07-18-22, ver. 05) $
, ,
This form is required by all employers who with-
hold state income tax from their employees. It is
Filing the Combined Annual Tax Report
Who must file When to file
If you choose an annual reporting schedule, you Your report and payment are due by January 31,
must file a Form OA Domestic each year if you: 2024. If your account closes mid-year, both reports
and payment are due within 20 days of the closing.
• Are registered as an active employer with DOR or
OED, even if you had no payroll during the year Failure to file
• Have paid workers subject to Oregon’s WC law, If you don’t file a correct, complete annual report,
or any paid individuals covered by WC insurance, you may receive an assessment from each agency
whether or not required by law. based on available information. Each agency
You must file Form 132 Domestic if you are: may charge penalties and interest on the amount
assessed (see pages 7-8).
• An employer subject to state withholdings,
Electronic filing option
• An employer subject to UI law, or
• A small employer subject to Paid Leave File electronically using Frances Online. It’s more
efficient, accurate, and takes less time than paper.
Go to: frances.oregon.gov/employer.
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Payment Instructions
To pay electronically go to Revenue Online at • If amending your reports, include Form OR-OTC-
www.oregon.gov/dor and select "Make a Payment." V with payment.
To pay by mail, follow these instructions to make • Use current-year personalized coupons. Changes
sure your payment is correctly applied: to the coupons or using the wrong coupon could
• Complete and send in Form OR-OTC-V with result in misapplied payments.
every payment when due, including payments
• Don’t staple or tape checks to Form OR-OTC-V.
made with your Form OA Domestic.
• Make checks payable to Oregon Department of
• Show the amount paid to each tax program in
Revenue. Send Form OR-OTC-V and your check to:
the appropriate boxes on Form OR-OTC-V. Don’t
include credits (see page 8). Oregon Department of Revenue
PO Box 14800
• When reporting annually, enter a “4” in the quar- Salem OR 97309-0920
ter box regardless of the quarter in which payroll
• Keep all payment records (see page 6).
was paid to employees.
Penalties
Unemployment Insurance (UI) tax Under OED law, an employer may not engage in
A late-filing penalty may be assessed if you file or advise another employer to engage in activity to
Form OA Domestic or Form 132 Domestic more transfer or acquire, or attempt to transfer or acquire,
than 10 calendar days after the due date and a trade or business or any part of a trade or busi-
received a warning or had a penalty assessed ness solely or primarily for the purpose of getting
within the past 3 years. Incomplete or incorrectly a lower UI tax rate.
formatted forms may be returned to you. You must
If an employer knowingly engages in such activity,
resubmit these forms by the 10th day after the due
date to avoid a penalty. the highest UI tax rate (currently 5.4 percent) will
be assigned to that trade or business for the tax year
The UI tax late-filing penalty is $10 for each in which the activity occurred and for the next three
employee reported, with a $100 minimum and years. However, if the employer is already subject
$2,500 maximum penalty. If no subject wages are
to the highest tax rate for the year, or if the amount
reportable, but you file the report late, you may be
of increase in the tax rate is less than 2 percent,
assessed a penalty up to $100.
an additional penalty tax rate of 2 percent will be
OED may assess a penalty if you fail to pay a tax added to the calculated tax rate.
assessment. The penalty will be 10 percent of the
Also, if any person advises an employer to engage in
unpaid tax for that assessment.
this activity, the adviser may be charged a civil pen-
OED may assess a 50 percent penalty of the unpaid alty of up to $10,000. Criminal penalties for engaging
tax balance if the agency finds out that an employer in tax avoidance schemes also may be imposed.
is intentionally avoiding paying UI tax. [ORS
657.515(5)] Paid Leave
OED may charge an employer an additional 1 percent A late-filing penalty may be assessed if you file
penalty if, as of September 1, the employer hasn’t: Form OQ or Form 132 more than 10 calendar
• Filed all UI tax reports: days after the due date and received a warning
or had a penalty assessed within the past 3 years.
—Form OA Domestic, or
Incomplete or incorrectly formatted forms may be
—Form 132 Domestic, or
returned to you. You must resubmit these forms by
• Paid all UI taxes due. the 10th day after the due date to avoid a penalty.
The penalty is 1 percent of the employer’s previous
The Paid Leave late-filing penalty is 2 percent of the
year’s taxable payroll.
wages of the employer’s employees rounded to the
Note: These penalties are in addition to interest. nearest $100. If an employer has no subject wages,
the late-filing penalty is $10 for the first report filed
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late up to $100 for the third or subsequent report State withholding
filed late. (ORS 657B.920)
DOR charges:
Paid Leave may assess an additional penalty if • A 5 percent late-payment penalty on any unpaid
you fail to pay the assessment within 10 days after tax after the return’s (Form OA Domestic) due date.
receiving the written demand. The penalty is 10 • An additional 20 percent late filing penalty on any
percent of the unpaid contribution amount. [(ORS tax due, as of the due date, if you file the return
657B.320(5)] (Form OA Domestic) more than one month late.
Paid Leave may assess a 50 percent penalty for the • An additional 25 percent penalty if DOR deter-
mines and assesses the tax that should have been
unpaid contribution balance if any part of a defi-
reported by the due date.
ciency is due to fraud with intent to avoid payment
• A possible 100 percent penalty on any tax due if
of contributions to the fund. [(ORS 657B.320(6)]
you don’t file Form OA Domestic for 3 years in a
Paid Leave may assess the employer an additional row.
1 percent penalty of the employer’s previous year’s
subject wages if, as of September 1, the employer Workers' Benefit Fund (WBF) assessment
hasn’t: DCBS may charge a penalty if you file or your pay-
ment is received more than 10 days after the due
• Filed all Paid Leave reports:
date. The penalty will be a minimum of $50 for each
—Form OQ, or violation, up to $2,000. Penalties are in addition to
—Form 132, or tax assessed and interest. If your account is audited
• Paid all Paid Leave contributions due (ORS for failure to report or for inaccurate reporting, you
657B.910). may be charged additional penalties for failure to
comply (OAR 436-70-0050).
Note: These penalties are in addition to interest.
Interest
Unemployment Insurance (UI) tax day late. Interest is calculated on unpaid contribu-
tions only.
OED assesses interest on unpaid or late UI tax. The
rate is 1.5 percent per month or fraction of a month
State withholding
after the payment is due.
DOR charges interest on any remaining tax left
Payments are due by the last day of the month after unpaid after the due date. DOR will bill for this
the quarter ends. Interest is assessed if the payment interest, so you don’t need to calculate interest due.
is one day late. Interest is calculated on unpaid tax
only. Previously assessed interest or penalties are Workers’ Benefit Fund (WBF) assessment
not included in the calculation.
If you fail to pay, DCBS will exercise legal rights to
collect the delinquent debt. This may result in war-
Paid Leave
rants, garnishments, offsetting your tax refund, or
OED assesses interest on unpaid or late Paid Leave assigning the debt to DOR or a collection agency.
contributions at 1.5 percent per month (any portion If your debt is assigned to collection, you will be
of a month will be considered a full month) [ORS charged 9 percent interest on overdue balances.
657B.320(3)]. You may also be charged a fee totaling 28 percent
of your debt (ORS 293.231).
Paid Leave contribution payments are due by the
last day of the month after the quarter ends. Inter-
est is assessed for a full month if the payment is one
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Credits
To apply a credit to a quarter in the same tax Write the tax program, quarter and year to which
program: you want the credit applied. Attach any notices or
You may use Form OA Domestic to apply an memos you received about the credit. Don’t use
amount that you overpaid in a previous quarter Form OA Domestic to transfer credits between
if you haven’t already requested or been issued a programs.
refund. Add the credit to any prepaid amount in
the correct box on Form OA Domestic (box 3, 15a, To request a refund:
15b, or 23) to reduce the balance owing.
Send a written request to the agency with a credit.
To apply a credit to another tax program: Include your account name, address, BIN, the word
Send a written request to the agency with a credit. “Refund,” and the amount to refund. Attach any
Include your account name, address, BIN, tax notices or memos you received about the credit.
program, quarter, year, and amount of the credit. Don’t use Form OA Domestic to request a refund.
Oregon Annual Tax Report (Form OA Domestic) Instructions
Employer information section Box 4. Total due. Enter box 3 minus box 2. If the
amount is less than zero, enter 0.
Before you submit Form OA Domestic, make sure
to enter your business name, FEIN , BIN, quarter, Box 5. Number of covered workers for UI. Com-
and year. If anything has changed, update your plete this section if you are subject to UI law. To
information in Frances Online or submit a Business report the number of workers, use the totals for
Change in Status Form. each month in the fourth quarter only (October,
November, and December). Include all full-time
Clearly write only numbers in the numbered boxes,
and part-time workers who worked or received pay
otherwise your return won't be considered com-
plete, and it won't be filed for that program. subject to UI law during the payroll period which
includes the 12th of the month. If need help on how
State income tax withholding to count workers, call OED at 1-800-262-3912 ext.
7-1248, or 503-947-1248.
Box 1. Subject wages. Enter total wages subject to
income tax (salaries, commissions, and bonuses), • Daily pay period. Enter the number of workers
paid to Oregon employees. on the daily payroll for the workday nearest the
12th of the month.
• If you are reporting withholding on pension or
annuity distributions, enter the amount of dis- • Weekly, biweekly, or semi-monthly pay period.
tributions with Oregon withholding in this box. Enter the number of workers on the payroll for
This amount does not need to match box 8a or 8b. the period that includes the 12th of the month.
• Enter 0 if you didn’t have any subject payroll in • Monthly pay period. Enter the number of work-
this quarter. ers on your monthly payroll.
Box 2. Total tax amount. Enter your total amount • No covered workers. If there were no covered
of Oregon income tax withheld for the year.
workers during any pay period, enter 0. Don’t
Enter 0 on the wage and tax line of the appropri-
leave these boxes blank.
ate column if you had subject payroll but didn’t
have any withholding tax to pay this year. Make Add boxes 5a, 5b, and 5c. Place the total in box 5d.
sure you only enter numbers in the state withhold- Box 6. Paid Leave for out-of-state-employees.
ing tax column, otherwise your return won’t be Enter the number of employees who only worked
considered complete and it won’t be filed for that
outside of Oregon during each quarter. Don’t
program.
include temporary employees hired to replace
Box 3. Tax pre-paid this year. Enter the amount of employees who were off work while using Paid
withholding tax you pre-paid. Include any with- Leave benefits (see box 7). Add boxes 6a, 6b, and
holding credits you used (see page 9). 6c. Place the total in box 6d.
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Box 7. Paid Leave for replacement workers. Box 17a. Total due. Enter box 14a minus box 15a
Enter the total number of temporary employees plus box 16a. If the amount is less than zero, enter 0.
hired as replacements for employees who were
off work while using Paid Leave benefits during Paid Leave Oregon (Paid Leave)
each quarter. Add boxes 7a, 7b, and 7c. Place the Box 8b. Subject wages. Enter total wages subject
total in box 7d. to Paid Leave. This amount must be the same as
box H (Total Paid Leave subject wages) on Form
Unemployment Insurance (UI) 132 Domestic. Include excess wages (see box 9b).
Box 8a. UI Subject wages. Enter the total amount Enter 0 if you had no Paid Leave subject wages
of UI subject wages paid for the year. This amount this quarter.
must be the same as box G (Total UI Subject wages) Box 9b. Excess wages. Enter total excess wages
on Form 132 Domestic. Include excess wages (see subject to Paid Leave. Excess wages are wages
box 9a). Enter 0 if you had no UI subject wages for above the Paid Leave contribution wage base for
the year. the year, per employee. Yearly contribution wage
Box 9a. Excess wages. Excess wages are wages base for 2023 is $132,900.
above the taxable wage base for the year, per Box 10b. Taxable wages. Enter box 8b minus box
employee. Yearly taxable wage bases are: 9b. If the amount is zero or less, enter 0.
2023 = $50,900 2022 = $47,700 Box 11b. Paid Leave contribution rate. Enter the
current contribution rate of 1 percent (0.01).
2021 = $43,800 2020 = $42,100
Box 12. Paid Leave employer contributions. If
Reimbursing employers and Local Government
you are a small employer who received assistance
Employers Benefit Trust Fund participants, leave
grants, multiply box 10b by box 11b by .40 (10b x
this box blank.
0.01 x 0.40). Round to the nearest cent. If you are
Box 10a. Taxable wages. Enter box 8a minus box a small employer who has not received assistant
9a. Reimbursing employers, leave this box blank. grants, leave this box blank. To see if you are a large
or small employer, visit the Paid Leave website (see
Box 11a. UI tax rate. Use your current year’s UI
page 1).
tax rate. For the current rate, go to OED's website
(see page 1). Reimbursing employers, leave this Box 13. Paid Leave employee contributions. Mul-
box blank. tiply box 10b by box 11b by .60 (11b x 0.01 x 0.60).
Round to the nearest cent.
Box 14a. Total tax. Multiply box 10a by box 11a.
Round down to the nearest cent and enter the tax Note: Employers must begin withholding employee
amount. Enter 0 if you had no UI tax this quarter. contributions for Paid Leave starting with wages
paid on or after January 1, 2023. Employee contri-
Box 15a. UI tax prepaid this quarter. Enter the
butions must be held in trust until paid to DOR on
amount of UI tax prepaid or credits used. Include
Form OR-OTC-V. An employer may choose to pay
any credit amount that may have been overpaid
all or part of the employee's contribution.
where no refund was requested or issued (see
page 13). Box 14b. Total Paid Leave contributions. Add
boxes 12 and 13.
Box 16a. UI penalty and interest owed. Enter the
amount of penalty and interest owed if Form OA is Box 15b. Paid Leave contributions pre-paid. Enter
submitted more than 10 calendar days after the due the amount of pre-paid contributions. Include any
date. To calculate the penalty, see page 8. credit amount that may have been overpaid where
no refund was requested or issued.
To calculate interest owed, multiply the unpaid
tax owed by 0.015 for each month or fraction of a Box 16b. Penalty and interest owed. Enter the
amount of penalty and interest owed if Form OA is
month after the date the payment is due. Interest
submitted more than 10 calendar days after the due
is due even if the payment is one day late. When
date. To calculate the penalty, see page 8.
calculating interest, use only the amount of unpaid
tax. Don’t calculate interest on previously assessed To calculate interest owed, multiply the unpaid
interest or penalties. contribution amount owed by 0.015 for each month
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or a fraction of a month after the date the payment to which tax. Contact DCBS for more information
is due. Interest is assessed even if the payment is (see page 1).
one day late.When calculating interest, use only the
Box 21. WBF assessment rate. WBF assessment
amount of unpaid tax. Don’t calculate interest on
rates are:
previously assessed interest or penalties.
2023 = 0.022 2022 = 0.022
Box 17b. Total due. Enter box 14b minus box 15b
plus box 16b. If the amount is zero or less, enter 0. 2021 = 0.022 2020 = 0.024
Employers contribute one-half of the hourly assess-
Special Payroll Tax Offset
ment amount and deduct one-half from workers’
Box 18. Special payroll tax offset. Multiply box 10a wages.
by the following yearly rate. Don’t add or subtract Box 22. Total assessment. Multiply box 20 by box
this amount from boxes 14a or 17a. 21. Round down to the nearest cent. This is the total
Yearly offset rate is: 4th quarter of 2023 = .0009 WBF assessment due for the quarter. If no assess-
ment is due for the quarter, enter 0.
Employers not required to pay Federal Unemploy-
ment Tax Assessment (FUTA) are not required to Box 23. Assessment prepaid. Enter the amount
complete this section. For additional information, of prepaid WBF assessment or WBF assessment
see page 13. credits used this quarter (see page 9).
Box 24. Total WBF assessment due. Subtract box
Workers’ Benefit Fund (WBF) assessment
23 from box 22. This is the net WBF assessment
Box 20. Hours worked by paid workers subject to amount due for the quarter. Enter this amount in
Oregon Workers’ Compensation law. Like wages, the Workers’ Benefit Fund Assessment section on
report hours in the quarter that they are paid. Total Revenue Online or Form OR-OTC-V. If the amount
all full and partial hours worked by all paid indi- is zero or less, enter 0.
viduals subject to Oregon’s WC law or covered by Box 25. Total payment due. Total the amounts in
WC insurance through personal election. You must boxes 4, 17a, 17b, 24, and enter in box 25. If you
include hours worked by individuals paid by sal- have credits, see page 9. Make your payment on
ary or on a basis other than by the hour. Enter the Revenue Online or by mailing in Form OR-OTC-V
total hours rounded down to the nearest whole with your check.
(no fractions or decimals). If you have no hours to
report for the quarter, enter 0. Signature
Note: The hours you report for the WBF assessment The tax preparer needs to sign, date, and complete
won’t necessarily equal the hours you report for UI their name, phone number, and license number. A
tax purposes on Form 132 Domestic. In part, this is signature is needed even if you file a 0 report.
because there may be differences in who is subject
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Employee Detail Report (Form 132 Domestic) Instructions
If you are an employer, you must complete Form Note: The hours you report for UI tax purposes
132 Domestic. If Form 132 Domestic is not complete on Form 132 Domestic may not be the same as the
and legible, it cannot be processed and it will be hours you report in box 20 of Form OA Domestic
returned to you. You’ll have 14 days from the date for the WBF assessment. This may be due to dif-
on the notice to correct and resubmit Form 132 ferences in who is subject to which tax. Hours for
Domestic for it be processed on time. the WBF assessment should also be reported in the
quarter they are paid. Hours for UI tax purposes
Enter your business name, FEIN, BIN, the quarter, should be reported in the quarter they are worked.
and year. Enter 0 for an employee who didn’t work during
Enter the total UI subject wages paid to employees the quarter but received wages. Don’t leave this
during the quarter. Use as many pages as you need, box blank.
but enter the total from all pages on page 1 only. Box 1d. State income tax withholding. Enter the
This total must be the same as the amount in box amount of withholding tax for employees who
8a of Form OA. are subject to UI law. Round to the nearest dollar.
Report whole dollars only.
Box 1a. Social Security number (SSN). Enter the
SSN for each employee. Example: If the total withholding for John Smith for
quarter 1 is $550.43, enter $550 in box 1d.
Box 1b. Employee name. Enter the first initial and
last name of each employee. Box 1e. UI subject wages. Enter the total UI subject
wages paid to each employee during the quarter
Box 1c. Whole hours worked. Enter the whole
even if the employee’s wages were more than the
number of hours each employee worked in the
UI taxable wage base. Wages are reported in the
quarter.
quarter the employee was paid not necessarily
• If you don’t track hours for a full-time employee, when wages were earned.
use 520 hours. Box 1f. Paid Leave subject wages. Enter the total
• For any part of an hour, round up to the nearest Paid Leave subject wages paid to each employee
whole hour. during the quarter even if the employee’s wages
• Report the actual number of hours worked for both were more than the Paid Leave contribution
straight time and overtime. Don’t report hours wage base. Wages are reported in the quarter the
paid for any leave where work was not performed, employee was paid not necessarily when wages
including sick leave or vacation leave. Even though were earned.
these hours aren’t reported in box 1c, wages paid Column totals. Total boxes C, D, E, and F. Enter
are still included in the subject wages in box 1e. the column totals for all employees reported on the
Report wages in the quarter they are paid, but page. Don’t include the totals from other pages of
report hours in the quarter they are worked. this form.
Unemployment Insurance Tax Information
Subject wages “Wages” means all compensation for service,
unless specifically excluded by law. Payments other
Generally, wages reportable for FUTA purposes than cash are reportable at cash value in the quarter
are reportable for UI tax. All wages, including in which they are available to the employee.
draws, are reportable when paid to the employee.
Examples of subject wages include:
For example, wages paid in January 2022 for work
• Payments for services to officers and employees
performed in December 2021 are reportable in 2022.
of any type of corporation, except those officers
An employee is any person (including aliens and electing to be excluded under the corporation
minors) employed for pay by any employer subject provision (see excluded wages, this page).
to OED law (ORS 657.015). This includes contract, • Payments for agricultural and domestic (in-home
casual, or temporary labor. services) labor by qualified employers.
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• Payments for services to employees of nonprofit amount reported as “contributions paid to the state
organizations or political subdivisions. unemployment fund” on FUTA Form 940.
• Payments for services to clergy and employees of The special payroll tax funds the Wage Security
churches or other religious organizations. Fund (BOLI) and the Supplemental Employment
Department Administration Fund (SEDAF). The
• Special payments for services, such as commis-
BOLI fund pays final wages when a business closes
sions, fees, gifts, bonuses, prizes, separation
and doesn’t have enough money to make final
allowances, guaranteed wage payments, vacation
payroll. The SEDAF fund provides OED's services.
pay, holiday pay, and sick pay.
Don’t include the special payroll tax to calculate
• Employee tips reported by the employer as
a credit when reporting on federal Form 940. To
directed by Internal Revenue Code Section 3306.
calculate “contributions paid to the state,” use two
• Board provided to employees as part of their pay lines in item 3 on Form 940 (computation of tenta-
has a minimum value of 30 percent of the standard tive credit)—see the table on page 14 for the correct
per diem meal rate within the continental United amounts.
States. Round the per-diem rate to the nearest
Example 1: An employer has a tax rate of 3 percent
dollar. The rate per month will be 30 times the
(0.03). In the second quarter, the experience rate
rounded daily rate.
will be 2.91 percent (0.0291), which is the tax rate
If room is also furnished, no additional value will less the 0.09 percent (0.0009) special payroll tax
be placed upon it. If room and board are furnished offset.
at hotels, resorts, or lodges, or if a room only, an Example 2: Employers with the highest state
apartment, a house, or any other consideration is unemployment tax rate, 5.4 percent (0.054), should
provided, the value for tax purposes will be the not calculate the amount of the special payroll tax
fair market value. offset. The employer should use the unadjusted
amount of taxes paid to the state as “contributions
Excluded wages paid to your state unemployment fund.”
Examples of payments that aren’t subject to UI tax “Contributions actually paid to the state” should
under UI law are: equal the amounts on line 17, Form OA Domestic
• Payments to a sole proprietor or the sole propri- for each quarter. If the amounts paid were less than
etor’s child under 18, spouse, or parent. owed, report the amount actually paid. To down-
• Non-cash payments. load Form 940 visit the IRS website (see page 2).
• Sick pay under WC law. Exemption from UI tax
UI tax payments An employer who doesn’t have enough employ-
ment or payroll may qualify for exemption from
All payments must be sent with Form OR-OTC-V.
UI tax (ORS 657.415). To apply for the exemption,
Enter the amount paid in the “State Unemploy-
file a written request with the director of OED. If
ment Insurance Tax” box. When there is more owed
approved, the exemption will continue until the
than taxes, payments are applied first to legal fees,
employer again qualifies as an employer (ORS 657).
penalties, and interest. The remainder is applied
to tax owed.
Election of coverage
Employer Account Access
An employer who has employees not subject to
You can review your UI tax account information at UI tax may file a written election to cover such
frances.oregon.gov/employer. employees (ORS 657.425). An employer may opt
in two ways. 1. By filing reports and paying asso-
Special payroll tax
ciated taxes, or to apply for the election by filing
The UI tax program is authorized to collect a spe- a Notice of Election to Cover Employees form
cial payroll tax that is calculated every quarter. with the director of OED. You will need to receive
This isn’t an additional tax. Employers subject to written notification of approval to begin coverage.
FUTA must deduct the special payroll tax from To download the form visit OED's website (see
the total state unemployment tax to determine the page 1).
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Paid Leave Oregon Contribution Information
Subject wages – Meal and travel expenses and per diems
paid by the employer under an account-
Generally, wages reportable for FUTA purposes able plan.
and Unemployment Insurance purposes are report- – Retirement or pension income.
able for Paid Leave. All wages, including draws, – Sickness or accident disability under work-
er’s compensation.
are reportable when paid to the employee. For
example, wages paid April 1 for work performed • Examples are not all inclusive and do not cover
in March are reportable in the second quarter (April all wages. See ORS 657B.010(26) and applicable
to June). administrative rules in OAR 471-070 chapter for
additional information.
Paid Leave covers more employees and employ-
ment than Unemployment Insurance – employers Paid Leave for workers who work or
may be required to report wages for more employ- reside in another state
ees for Paid Leave, but what is included in wages
Generally, where wages are performed is treated
is the same for both programs. An employee is any
the same for Paid Leave as Unemployment
person (including aliens and minors) employed for
Insurance and other states with Paid Leave. Paid
pay by any employer subject to Paid Leave (ORS
Leave contributions are due for all employees
657B.010). This includes contract, casual, tempo-
that work in Oregon, even if they live in another
rary, part-time, or full-time labor employees.
state. Employers should withhold and pay
Paid Leave subject wages are payments made to contributions on wages that are earned for
an individual for personal services and the cash services performed entirely in Oregon and for
value of all compensation to that individual in work that is performed both within and outside
any method other than cash. Unless specifically of Oregon when the work outside of Oregon is
excluded, gross subject wages include, but are not incidental to work inside of Oregon.
limited to, the following:
This includes wages for the following employees:
• Salary and hourly pay.
• Piece rate and by-the-job pay. • Oregon residents whose work is entirely in
• Vacation, sick pay, holiday pay, and paid time off Oregon.
(PTO). • Residents of other states who work entirely in
• Bonuses, fees, and prizes from an employer. Oregon.
• Compensatory time and standby pay. • Employees who work remotely in Oregon for
• Commission or guaranteed wage payments. employers in other states.
• Sickness and accident disability payments. • Employees who work in Oregon and out-of-state
• Dividends and distributions for services . when the work in other states is temporary or
• Tips and gratuities. transitory.
• Dismissal and separation allowance. • Employees who work in Oregon and out-of-state
• Compensation other than cash, such as room and when the base of operations or location that
and board (except for agricultural and domestic directs the work is in Oregon.
employees). • Employees, who are residents of Oregon, who
• Fringe benefits, such as company vehicles, com- complete some work in Oregon when there is
pany paid parking, sick pay by third parties no base of operations or location that directs the
(e.g. insurance companies), and dependent care work.
assistance.
This doesn't include wages for the following
• Examples of payments that should not be
reported as gross subject wages for Paid Leave: employees:
– Payments to flexible spending accounts • Oregon residents that work in other states.
and health saving accounts that meet the • Employees that work remotely in other states for
requirements of the Internal Revenue Code
Oregon employers.
(IRC) section 125 plan paid by the employer
or employee. • Employees that complete some work in Oregon,
– Health, dental, and other insurance paid by
the employer. including remote work, if the base of operations
– Health, dental, and other insurance paid by or location that directs the work is out-of-state
the employee under the IRC Section 125 Plan. and some work is done in that state.
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Paid Leave contribution payments Choose coverage for Paid Leave
Paid Leave contribution payments are due quar- Tribal governments and self-employed individuals
terly when reports are due (see page 10). When are exempt from requirements to participate in Paid
Leave; however, you can choose to participate. If
there is more owed than contributions, payments
you choose to participate, you will report wages
are applied first to legal fees, penalties, and interest. from the Tribal government or net income from
The remainder is applied to Paid Leave contribu- self-employment and pay contributions. Contact
tions owed. Credit balances are treated as payments OED for more information (see page 1).
(OAR 471-070-3310). Employer responsibilities
Employers with employees working in Oregon are
Exemption from Paid Leave
required to:
Paid Leave covers almost every Oregon employer, • Report employee wages for those working in
and almost all employees in Oregon. This includes Oregon and employee counts for both Oregon
small and large employers, non-profits, chari- employees and those that work in other state(s).
ties, and faith-based organizations. The following • Withhold and submit the employee portion of
employers are exempt from Paid Leave: contributions quarterly (or cover some or all those
contributions for their employees as an employer-
• Federal employers and their employees offered benefit) and submit the contributions.
• Tribal governments and their employees (may • Pay the employer portion of contributions quar-
choose coverage) terly (unless exempt from paying employer con-
• Self-employed individuals (may choose coverage) tributions as a small employer).
Withholding Tax Information
Who is a household employee? asks you to withhold and you agree. In order to
determine withholding, the employee must com-
This information applies only if you pay some-
plete federal Form W-4, Employee’s Withholding
one for household work and that worker is your
Allowance Certificate.
employee. Household work is work done in or
around your home by babysitters, nannies, health
Figuring withholding tax
aides, private nurses, maids, caretakers, yard work-
ers, and similar domestic workers. All Oregon employers must withhold tax from
employee wages (including draws) at the time
A household worker is your employee if you can
employees are paid. Taxes are withheld and
control not only what work is done, but also how
reported in the quarter the employee is paid.
it is done. If only the worker can control how the
work is done, the worker is not your employee but To figure the amount of tax to withhold from an
is self- employed. A self-employed worker usually employee’s wages:
provides his or her own tools and offers services to
• Use the Oregon withholding tax tables on DOR's
the general public in an independent business. If
website (see page 1).
an agency provides the worker and controls what
work is done and how it is done, the worker is not • For computer payroll systems, use the percent-
your employee. age formula in the Oregon withholding formula
publication on DOR's website (see page 1).
Should Oregon income tax be withheld
from a household employee’s pay? Transit district tax information
Oregon income tax withholding is not required for Domestic service in a private home is exempt from
household employees. However, Oregon income the Tri-County Metropolitan Transportation District
tax can be withheld if the household employee (TriMet) and the Lane Transit District (LTD) tax.
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Workers’ Benefit Fund Assessment Information
Workers’ Benefit Fund Hourly assessment
The Workers’ Benefit Fund (WBF) supports pro- This assessment is based on the total number of
grams that benefit injured workers and the employ- full and partial hours worked by all paid individu-
ers who help them return to the work force. Visit als who are subject to the assessment. You must
DCBS' website for more information about pro- include hours worked for individuals that are paid
grams supported by the fund (see page 1). on a basis other than by the hour. For example,
calculate reasonable hours worked for individuals
Note: The WBF assessment is separate from WC
paid by salary, as well as those paid by commission,
insurance premium and doesn’t provide insurance
by the piece, or by the mile.
coverage.
Hours are reportable when they are paid. Report in
Workers subject to WBF assessment 2022 hours worked in December 2021 but not paid
Domestic workers subject to the WBF assessment until January 1, 2022. The hourly assessment rate
are: may change annually.
• All paid workers for who the employer is required
How to update or close your
by Oregon law to provide WC insurance cover-
WBF assessment account
age; and
• All paid individuals (workers, owners, offi- If your business changes ownership, discontinues
cers) who may otherwise be non-subject, but business, or no longer employs workers, complete
the employer chooses to cover under WC a Business Change in Status Form, located in the
insurance; and back of this booklet. In addition, contact your WC
• All paid individuals performing personal support insurer with the corrected information.
work who are eligible for WC insurance coverage
[HB 3618 (2010)]. Refer to ORS 410.600-410.625 for
definition of home care workers.
To clarify whether a worker is subject to Oregon’s
WC law and WBF assessment, call the subjectivity
phone (see page 1).
For each calendar year that you have domestic
workers covered by WC insurance, you must file
a Form OA Domestic to report hours worked. In
addition, for each calendar year you have coverage,
but no workers, you must file a Form OA Domestic
to report -0- hours worked and -0- assessment due.
If you don’t file a Form OA Domestic during the
time you have subject workers or personal elec-
tions, you may be assessed a penalty.
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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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