 |
Oregon Combined
2023
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 02-22-23)
|
| No text to extract. |
|
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
– What is the Workers’ Benefit Fund?
– Determining WBF hours worked
Transit Boundaries – Calculating the WBF assessment
Lane Transit District (LTD) – Corrections and changes notification form
541-682-6100
Oregon Workers' Compensation Division
www.ltd.org/business-center
Go to www.wcd.oregon.gov for:
TriMet
– Workers’ Compensation (WC) insurance
503-962-6466 – Employer incentives to hire an injured worker
www.trimet.org/taxinfo – 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
– Order or download forms
– UI account information
1
|
|
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
• Electronic Business Registration forms Employer New Hire Reporting Program
4600 25th Ave NE, Suite 180
Internal Revenue Service (IRS)
Salem OR 97301
Go to www.irs.gov/businesses for:
For the Oregon Employer Services Portal:
• Contracting payroll service
employerportal.oregonchildsupport.gov
• Acquiring a Federal Employer Identification
Number (FEIN) For everything else:
• Federal payroll tax forms 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 ...................................................................................................................................5
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
2
|
|
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/businesses/tax or www.oregon.gov/dor/forms
Order blank forms: www.oregon.gov/employ/businesses/tax,
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, 2023 April 30, 2023
2nd — Apr–May–Jun June 30, 2023 July 31, 2023
3rd — Jul–Aug–Sep September 30, 2023 October 31, 2023
4th — Oct–Nov–Dec December 31, 2023 January 31, 2024
If the due date is on a weekend or holiday, the report is due the next business day.
3
|
|
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 Paid Leave Oregon (Paid Leave)
• The Workers’ Benefit Fund (WBF) assessment rate
Paid Leave is a new program that allows indi-
is 0.022.
viduals to take paid time off when life’s moments
• The taxable wage base for Unemployment
impact them and their families' health and safety.
Insurance (UI) is $50,900.
• The Paid Leave contribution rate is 0.01, and the Paid Leave contributions for employees and
wage base is $132,900. employers begin January 1, 2023. Employees can
• Tri-County Metropolitan Transportation District start applying for Paid Leave benefits September
(TriMet) tax rate is 0.008037. 3, 2023. For more information, go to Paid Leave's
• Lane Transit District (LTD) tax rate is 0.0078. website (see page 1).
• Statewide Transit tax (STT) rate is 0.001.
Employers of Oregon nonresidents
Frances Online—OEDs new system
You must withhold Oregon income tax from all
Frances Online replaced the Oregon Payroll Report-
wages earned by nonresident employees for their
ing System (OPRS) and the Employer Account
Access (EAA) portal beginning with the 2022 third services performed in Oregon, unless their Oregon
quarter filing. Frances Online supports both unem- earnings for the year will be less than the standard
ployment insurance (UI) and Paid Leave Oregon, deduction amount for their filing status. The Oregon
the new program for family, medical and safe leave.
standard deduction amounts for tax year 2023 are:
The system will include the Statewide Transit Tax
(STT) and Paid Leave contributions for combined Single, married or RDP* filing separately ....$2,605
payroll reporting starting in the first quarter of 2023.
Head of household ...........................................$4,195
Frances Online also provides more personalized Married/RDP filing jointly ...............................$5,210
services, including online self-service and mobile-
Qualifying surviving spouse ..........................$5,210
responsive technology. Find more information at
francesinfo.oregon.gov. *Registered Domestic Partner
Nonresident employees with wages more than
New Form OQ, Form 132, and Schedule B
their standard deduction amount must file an
Beginning with the 2023 first quarter returns, use Oregon nonresident income tax return.
the new Form OQ, Form 132, and Schedule B. They
Nonresident employees with Oregon wages less
have been significantly redesigned to account for
reporting requirements, including STT and Paid than their standard deduction still may ask you
Leave contributions. You can find them on OED's to withhold tax. Usually, this is because they have
website (see page 1). additional Oregon income from other sources.
4
|
|
WBF Assessment Form requirements
For updated guidance on calculating and reporting Form OR-WR (which includes state withholding
assessment, see the Workers' Benefit Fund (WBF) and the statewide transit tax) is required to be filed
Assessment booklet on the website (see page 1) electronically with Revenue Online. See “Revenue
(OAR 436-070). Online”.
Statewide Transit Tax on Form OQ DOR requires all submitted forms to be complete,
Beginning with the 2023 first quarter returns, the legible, and on approved agency forms. Non-agency
Statewide Transit Tax will be filed on Form OQ for forms and forms that are incomplete or illegible won't
quarterly filers, replacing Form OR-STT-1 (Annual be processed and will be returned to you. Agency
filers will file Form OR-STT-A separately). forms are located on agency websites (see page 1).
Important Information
Oregon Department of Revenue (DOR), Oregon For more information or to sign up for an account,
Employment Department (OED), and Department go to www.oregon.gov/dor.
of Consumer and Business Services (DCBS) rules
Note: The W-2 filing date has changed to
may be different from each other. Read all instruc-
January 31 of each year. 1099s with information in
tions carefully. If you have questions, contact the
box 7 will be due January 31.
appropriate agency (see page 1).
Sole corporate officer UI exclusion
What is a filed return?
If you’re a sole corporate officer who is also a cor-
Only columns on Form OQ that are filled in with porate director and owns a substantial part of your
numerical information are considered a filed return corporation, you may elect out of UI coverage for
(for example, using a 0 rather than a blank space). yourself. You must apply to OED in writing and
You don’t need to file Form 132 or Schedule B if you OED must approve the exclusion prior to it going
file a non-payroll report. into effect [ORS 657.044 (1)(b)].
Required reporting Sole corporate officer for Paid Leave
If you're an employer who's subject to UI or Paid If you're a sole corporate officer, you can't elect out
Leave, report required information on Form 132 as of Paid Leave. You're considered an employee and
appropriate for each program. you must pay Paid Leave contributions.
UI and Paid Leave—Alternate base year
Mailing of this booklet and forms
Individuals that file a claim for UI or Paid Leave
To reduce costs, we no longer mail this booklet
benefits might qualify using an Alternate Base
with personalized forms. This change will reduce
Year. To determine if they qualify, OED will
paper waste, returned mail, and processing times.
send a request for information to the last known
You can download blank forms. We encourage you
employer. The response to this notice doesn’t
to electronically file all payroll forms (see page 3).
replace Form OQ. You need to include the wages
Revenue Online and hours for all subject employees, whether
Revenue Online, DOR's self-service site, is avail- using a Regular or Alternate Base Year on your
able for combined payroll taxpayers. Revenue Forms OQ and 132. Contact OED for more informa-
Online provides convenient, secure access to tools tion (see page 1).
for managing your tax account—and it’s free! With
Statewide transit tax
Revenue Online, you can:
A 0.001 statewide transit tax is imposed on the
• View your tax account.
wages of every Oregon resident and nonresident for
• Make certain payments by selecting "Make a services performed in Oregon.
Payment."
The employer is considered the taxpayer for the
• View and print letters from DOR.
transit tax and is required to withhold the transit
• Send DOR secure messages. tax, file returns and remit tax payments quarterly
• File certain returns. or annually. However, if a nonresident employer,
• Check your DOR account balance and more! who doesn’t conduct business in Oregon, doesn’t
5
|
|
withhold the transit tax from wages of an Oregon Penalties assessed
resident employee, the employee is responsible for DOR may assess penalties for employers who
reporting and paying the tax. For more information, don't file a timely information return (Form W-2 or
go to DOR's website (see page 1). 1099) or file an incorrect or incomplete information
Oregon identification numbers return (ORS 314.360 and 316.202). DOR may assess
Your Oregon Business Identification Number $50 per information return, up to an annual maxi-
(BIN) is not the same as the Revenue Identification mum amount of $2,500. DOR may raise the penalty
Number (RIN) or your registry number issued by to $250 per information return, up to an annual
the Oregon Secretary of State’s Corporation Divi- maximum amount of $25,000, for employers who
sion. If you don’t know your BIN, contact DOR knowingly fail to file a timely information return or
(see page 1). knowingly file an incomplete, false or misleading
information return.
The correct format for a BIN is NNNNNNN-N (for
example, 1234567-8). Oregon retirement savings program
You must include your BIN at the top of all cor‑ OregonSaves, the Oregon retirement savings pro-
respondence, returns, and payments that you file gram, is an easy way for Oregonians to save for
with DOR, OED, and DCBS. retirement through payroll deductions. Oregon
Important: If the structure of your business has employers that don't currently offer an employer-
changed, contact DOR (see page 1). sponsored retirement plan will facilitate Oregon-
Saves for its employees. For more information, go to
Withholding tax tables and formulas
www.oregonsaves.com.
The Oregon withholding tax tables and formulas
will be updated each year with an effective date of Independent contractors
January 1. DOR will send information through the To be an independent contractor, workers must
Payroll Tax News. Contact DOR for more informa- meet the statutory definition in ORS 670.600. This
tion (see page 1). law covers DOR, DCBS including WC, OED both
Small employers and withholding UI and Paid Leave programs, Construction Con-
tractors Board, and Landscape Contractors Board.
Small employers must file quarterly with DOR
using Form OQ, unless they qualify for annual The laws covering the Bureau of Labor and Indus-
reporting as an agricultural or domestic household tries (BOLI) differ from ORS 670.600.
employer under Oregon law. However, agricultural
Misclassifying employees as independent con-
employers must file quaterly for Paid Leave. Con-
tractors can be costly to an employer. For more
tact DOR for more information (see page 1).
information about independent contractors, visit
W-2 informational returns www.oregon.gov/ic.
All businesses and payroll service providers must
Bankruptcy
report W-2 information electronically to DOR using
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 or assessments to which you are subject.
1099 electronic filing requirements Be prepared to supply the case number, the BIN
If your business reports the following 1099 forms, and FEIN of all accounts associated with the
you much submit them electronically each year by: bankruptcy.
• March 31 for Forms 1099-MISC, 1099-G, 1099-R, Common pay agent
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”
You’re required to file electronically if you have as defined in IRS Section 3504.
one or more information returns. An information
return is a tax document you must file to report Keep your records
certain business transactions to DOR and the IRS, You must keep WBF assessment-related payroll
such as 1099s (ORS 314.360). records for at least four years.
You must keep all other payroll records for at least
six years after filing the required reports.
6
|
|
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
and color of ink.
Form 132.
To avoid problems: DOR processes payments and OR-STT-A. You can
• Use only blue or black ink. mail in Form OR-OTC-V with your check or, if you
• Only file with official forms. have a Revenue Online account, you can pay on
• Use CAPITAL LETTERS ONLY when filling out Revenue Online. Include any payments you made
your reports. with Form OQ.
If you use a tax preparer, check that they have this
Amended forms
booklet and the correct forms.
Use fillable amended report forms available at
Forms needed for reporting OED's website (see page 1):
Form OQ—File this form each quarter to document • Form OQ/OA–AMENDED
how you calculate the amounts of withholding tax,
• Schedule B–AMENDED
UI tax, TriMet tax, Lane Transit District tax, STT,
Paid Leave contributions, and WBF assessment • Form 132–AMENDED
you owe. DOR: You may make changes as far back as nec-
Also use it to report withholding on pension/annu- essary to make corrections and report the proper
ity payments. amount of withholding and transit taxes. However,
if that correction results in a refund, you have three
Schedule B—For withholding tax only. Use this years from the due date of the return, or two years
form only if you must make semi-weekly or daily from the date the tax was paid, whichever is later,
state income tax withholding deposits. File Sched- to request that refund.
ule B with Form OQ to document withholding tax OED: OED won't process amended payroll reports
deposit amounts by payroll date. on non-agency forms. The non-agency forms will
Form 132—Use to report UI subject wages, state be returned to you. Agency forms are located on
income tax withholding, STT, or Paid Leave sub- agency websites (see page 1).
ject wages. Form 132 is filed with Form OQ on a You may make changes to the UI tax or the Paid
quarterly basis. Leave contribution portions of the reports for any
quarter between the first quarter three years back
For each employee, you must include the following
up through the current quarter.
detailed information:
DCBS: You may make changes to the WBF
1. Social Security number
assessment portion of the reports for any quarter
2. First initial
between the first quarter three years back and the
3. Last name current quarter.
4. Whole hours worked
5. State income tax withholding Other forms
6. STT subject wages Since we process reports and payments elec-
7. STT withholding tronically, our systems won’t pick up special
instructions or notations you write on Form OQ
8. UI subject wages
or Form OR-OTC-V. Use the following forms,
9. Paid Leave subject wages located in the back of this booklet, to make updates:
Form OR‑OTC‑V— File with each payroll tax Business Change in Status Form—Use this form to
payment to show how the amount paid is to be update your business information, such as: chang-
distributed among withholding tax, UI tax, TriMet ing a business name, correcting an FEIN, selling or
tax, Lane Transit District tax, STT, Paid Leave con- closing a business, no longer working in a transit
tributions, and WBF assessment. district, and starting a business in a transit district.
7
|
|
If the structure of your business changes, you may number; and off site payroll service, accountant,
need to complete a Combined Employers Registration or bookkeeper.
found on DOR's website (see page 1).
Form OR‑WR— If you're an employer, you are
Business Contact Change Form—Use this form required to file this form annually even if you are
to update your contact information, such as: reporting 0. If you're an employer, you are required
physical, mailing, or email address; phone or fax to file electronically through Revenue Online by
January 31 of the following year.
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 paid workers subject to Oregon’s WC law,
payroll/no-hours worked” report by telephone.
or any paid individuals covered by WC insurance,
IVR is available 24 hours a day, seven days a week.
whether or not required by law.
Call 503-378-3981. Confirmation numbers aren’t
• Withhold on a distribution of pensions or issued. Stay on the line until you’re notified at the
annuities. end of the call that your report was accepted.
You must file Schedule B if you are:
Oregon annual filing
• Required to deposit withholding taxes on a semi-
weekly or a one-banking-day basis. • iWire—Income and Wage Information Return
E-services. File Form W-2s by using DOR's iWire
You must file Form 132 if you are: website. You can file several W-2s with the EFW2
• An employer subject to UI law, format provided by the Social Security Adminis-
tration or by using DOR's spreadsheet template
• An employer subject to STT,
or manual entry format. In addition, file Forms
• An employer subject to state withholdings, 1099-MISC, 1099-G, 1099-R, 1099-K, 1099-NEC,
• An employer subject to Paid Leave, and W-2G electronically for Oregon purposes.
• A domestic employer, You can file several by using the format provided
by the IRS (Publication 1220) or by using DOR's
• A reimbursing employer, or
spreadsheet template or manual entry format
• A Local Government Employers Benefit Trust (see page 1).
Fund employer.
• If you file federal Form 943, you may file your
When to file Oregon withholding reports once a year using
Form OR-WA. Agricultural employers subject to
See page 3 for due dates. UI tax, WBF assessment, TriMet tax, Lane Transit
District tax, STT must file Form OQ in addition
Failure to file
to Form OR-WA. For Paid Leave, agricultural
If you don’t file a correct, complete report, you may employers must file quarterly reports. Contact
receive an assessment from each agency based on DOR for more information (see page 1).
available information. Each agency may charge • Domestic household employers with employees
penalties and interest on the amount assessed (see doing only in-home services may file the com-
pages 10-11). bined payroll tax reports annually using Form OA
Domestic. Contact OED for more information (see
page 1).
8
|
|
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
tax, Lane Transit District tax, STT, and Paid payment annually, unless you notify DOR that you
Leave contributions are due when reports are pay the IRS annually. To avoid penalty, send DOR a
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) $ , ,
9
|
|
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
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
Form OQ or Form 132 more than 10 calendar is intentionally avoiding paying UI tax. [ORS
days after the due date and received a warning 657.515(5)]
or had a penalty assessed within the past 3 years. OED may charge an employer an additional 1 percent
Incomplete or incorrectly formatted forms may be penalty if, as of September 1, the employer hasn’t:
returned to you. You must resubmit these forms by • Filed all UI tax reports:
the 10th day after the due date to avoid a penalty.
—Form OQ, or
The UI tax late-filing penalty is $10 for each —Form 132, or
employee reported, with a $100 minimum and • Paid all UI taxes due.
$2,500 maximum penalty. If no subject wages are
The penalty is 1 percent of the employer’s previous
reportable, but you file the report late, you may be
year’s taxable payroll.
assessed a penalty up to $100.
Note: These penalties are in addition to interest.
OED may assess a penalty if you fail to pay a tax
assessment. The penalty will be 10 percent of the Under OED law, an employer may not engage in
unpaid tax for that assessment. or advise another employer to engage in activity to
10
|
|
transfer or acquire, or attempt to transfer or acquire, Paid Leave may assess a 50 percent penalty for the
a trade or business or any part of a trade or busi- unpaid contribution balance if any part of a defi-
ness solely or primarily for the purpose of getting ciency is due to fraud with intent to avoid payment
a lower UI tax rate. of contributions to the fund. [(ORS 657B.320(6)]
If an employer knowingly engages in such activity, Paid Leave may assess the employer an additional
the highest UI tax rate (currently 5.4 percent) will 1 percent penalty of the employer’s previous year’s
be assigned to that trade or business for the tax year subject wages if, as of September 1, the employer
hasn’t:
in which the activity occurred and for the next three
years. However, if the employer is already subject • Filed all Paid Leave reports:
to the highest tax rate for the year, or if the amount —Form OQ, or
of increase in the tax rate is less than 2 percent,
—Form 132, or
an additional penalty tax rate of 2 percent will be
added to the calculated tax rate. • Paid all Paid Leave contributions due (ORS
657B.910).
Also, if any person advises an employer to engage in
Note:
this activity, the adviser may be charged a civil pen- These penalties are in addition to interest.
alty of up to $10,000. Criminal penalties for engaging
State withholding and transit taxes
in tax avoidance schemes also may be imposed.
DOR charges:
Paid Leave • A 5 percent late-payment penalty on any unpaid
tax after the return’s (Form OQ, Form WA, Form
A late-filing penalty may be assessed if you file
OA) due date.
Form OQ or Form 132 more than 10 calendar
days after the due date and received a warning • An additional 20 percent late filing penalty on any
tax due, as of the due date, if you file the return
or had a penalty assessed within the past 3 years.
(Form OQ, Form WA, Form OA) more than one
Incomplete or incorrectly formatted forms may be month late.
returned to you. You must resubmit these forms by
• An additional 25 percent penalty if DOR deter-
the 10th day after the due date to avoid a penalty.
mines and assesses the tax that should have been
The Paid Leave late-filing penalty is 2 percent of the reported by the due date.
wages of the employer’s employees rounded to the • A possible 100 percent penalty on any tax due if
nearest $100. If an employer has no subject wages, you don’t file Form OQ for 12 quarters, Form WA
the late-filing penalty is $10 for the first report filed for 3 years, or Form OA for 3 years in a row.
late up to $100 for the third or subsequent report
Workers' Benefit Fund (WBF) assessment
filed late. (ORS 657B.920)
DCBS may charge a penalty if you file or your pay-
Paid Leave may assess an additional penalty if ment is received more than 10 days after the due
you fail to pay the assessment within 10 days after date. The penalty will be a minimum of $50 for each
receiving the written demand. The penalty is 10 violation, up to $2,000. Penalties are in addition to
percent of the unpaid contribution amount. [(ORS tax assessed and interest. If your account is audited
657B.320(5)] for failure to report or for inaccurate reporting, you
may be charged additional penalties for failure to
comply (OAR 436-70-0050).
Interest
Unemployment Insurance (UI) tax only. Previously assessed interest or penalties are
not included in the calculation.
General employers. OED assesses interest on unpaid
or late UI tax. The rate is 1.5 percent per month or Local Government Employers Benefit Trust
fraction of a month after the payment is due. Fund participants. Use the “General employers”
calculation above.
Payments are due by the last day of the month after
the quarter ends. Interest is assessed if the payment Reimbursing employers. OED will bill these
is one day late. Interest is calculated on unpaid tax accounts for interest due on unpaid balances.
11
|
|
Paid Leave State withholding and transit taxes
OED assesses interest on unpaid or late Paid Leave DOR charges interest on any remaining tax left
contributions at 1.5 percent per month (any portion unpaid after the due date. DOR will bill for this
of a month will be considered a full month) [ORS interest, so you don’t need to calculate interest due.
657B.320(3)].
Workers’ Benefit Fund (WBF) assessment
Paid Leave contribution payments are due by the
If you fail to pay, DCBS will exercise legal rights to
last day of the month after the quarter ends. Inter-
collect the delinquent debt. This may result in war-
est is assessed for a full month if the payment is one
rants, garnishments, offsetting your tax refund, or
day late. Interest is calculated on unpaid contribu-
assigning the debt to DOR or a collection agency.
tions only.
If your debt is assigned to collection, you will be
charged 9 percent interest on overdue balances.
You may also be charged a fee totaling 28 percent
of your debt (ORS 293.231).
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 State income tax withholding
Form OQ has been significantly redesigned to Box 1a. Subject wages. Enter total wages subject to
account for STT and Paid Leave contributions in state income tax withholding
addition to other reporting requirements.
Box 2a. Total tax amount. Enter the total Oregon
Before you submit Form OQ, review the business income tax withheld this quarter. Enter 0 if you
name, mailing address, BIN, and FEIN to make had subject payroll but no withholding to pay this
sure they are correct. If any of these have changed, quarter. If you deposit:
update your information in Frances Online or com- • Quarterly—complete only box 4a.
plete the Business Change in Status Form included at
the end of this booklet. • Monthly—complete boxes 11a, 11b, and
11c. Total the amounts and enter in box 11d.
Only numerical information entered in numbered Note: Box 4a and 11d must be the same amount.
boxes will be considered a filed return for that
• Semi‑weekly or one‑banking‑day deposi‑
program. tors— complete and file Schedule B. Enter the
total in box 4a. Note: Box 4a and the total box
on Schedule B must be the same amounts.
12
|
|
Box 3a. Tax pre‑paid this quarter. Enter the amount Box 9b. Total due. Enter box 7b minus box 8b. If the
of withholding tax prepaid this quarter. Include amount is zero or less, enter 0.
any withholding credits used
State Withholding Tax Liability
Box 4a. Total due. Enter box 2a minus box 3a. If the
amount is zero or less, enter 0. Boxes 11a‑11d. See Box 2a instructions under
Monthly.
Statewide Transit Tax withholding (STT)
Unemployment Insurance (UI)
Box 1b. Subject wages. Enter total wages subject
to STT withholding Box 12. Number of covered workers for UI. Com-
plete this section if you’re subject to UI law. If you
Box 2b. Total tax amount. Enter the total STT with- have questions about how to count workers, call
held this quarter. Enter 0 if you had subject payroll 1-800-262-3912 ext. 7-1248 or 503-947-1248.
but no STT to pay this quarter.
Monthly number of covered workers. Include all
Box 3b. Tax pre‑paid this quarter. Enter the full-time and part-time workers who worked or
amount of STT prepaid this quarter. Include any received pay subject to UI law during the payroll
credits used. period that includes the 12th of the month. Use the
Box 4b. Total due. Enter box 2b minus box 3b. If the following guidance for your specific pay period:
amount is zero or less, enter 0. • Daily pay period. Enter the number of workers
on the daily payroll for the workday on or nearest
TriMet Transit District (TM)
the 12th of the month.
Box 5a. Subject wages. Enter wages paid for work • Weekly, biweekly, or semi-monthly pay period.
done in TM. Enter 0 if there was no subject payroll Enter the number of workers on the payroll for
in the district this quarter the period that includes the 12th of the month.
Box 6a. Tax rate. TM yearly tax rates are:
• Monthly pay period. Enter the number of workers
2023 = 0.008037 2022 = 0.007937 on your monthly payroll.
Box 7a. Total tax amount. Multiply box 5a by box If there were no covered workers during any pay
6a. Round down to the nearest cent and enter the period, enter 0 in the appropriate box(es). Don’t
tax amount. If you are subject to TM tax but had no leave these boxes blank.
tax this quarter, enter 0. Add boxes 12a, 12b, 12c and place the total in box
Box 8a. Tax pre‑paid this quarter. Enter the amount 12d.
of TM tax prepaid this quarter. Include any TM Box 13a. UI Subject wages. This amount must be
credits used. the same as box G (Total UI Subject wages) on Form
Box 9a. Total due. Enter box 7a minus box 8a. If the 132. Include excess wages (see box 14a). Enter 0 if
amount is zero or less, enter 0. you had no UI subject wages this quarter.
Box 14a. Excess wages. Excess wages are wages
Lane Transit District (LTD) above the taxable wage base for the year, per
Box 5b. Subject wages. Enter wages paid for work employee. Yearly taxable wage bases are:
done in LTD. Enter 0 if there was no subject payroll 2023 = $50,900 2022 = $47,700
in the district this quarter
2021 = $43,800 2020 = $42,100
Box 6b. Tax rate. LTD yearly tax rates are: Reimbursing employers and Local Government
2023 = 0.0078 2022 = 0.0077 Employers Benefit Trust Fund participants, leave
this box blank.
Box 7b. Total tax amount. Multiply box 5b by box
Box 15a. Taxable wages. Enter box 13a minus box
6b. Round down to the nearest cent and enter the
14a. Reimbursing employers, leave this box blank.
tax amount. If you are subject to LTD tax but had
no tax this quarter, enter 0. Box 16a. UI tax rate. Use your current year’s UI
tax rate. For the current rate, go to OED's website
Box 8b. Tax prepaid this quarter. Enter the amount
(see page 1).
of LTD tax prepaid this quarter. Include any LTD
credits used Reimbursing employers, leave this box blank.
13
|
|
Box 19a. Total tax. Multiply box 15a by box 16a. If you are a small employer, leave this box blank.
Round down to the nearest cent and enter the tax For information on determining if you are a large
amount. Enter 0 if you had no UI tax this quarter. or small employer, visit the Paid Leave website
(page 1).
Box 20a. UI tax prepaid this quarter. Enter the
amount of UI tax prepaid or credits used for this Box 18. Paid Leave employee contributions. Mul-
quarter. tiply box 15b by box 16b by .60 (15b x 0.01 x 0.60).
Round to the nearest cent.
Include any credit amount that may have been
overpaid in previous quarters where no refund was Note: Employers must begin withholding employee
requested or issued (see page 12). contributions for Paid Leave starting with wages
paid on or after January 1, 2023. Employee contribu-
Box 21a. UI penalty and interest owed. Enter the tions must be held in trust until paid to DOR quar-
amount of penalty and interest owed if Form OQ terly on Form OR-OTC-V. An employer may choose
is submitted more than 10 days after the due date. to pay all or part of the employee's contribution.
To calculate the penalty, multiply the number of
Box 19b. Total Paid Leave contributions. Add
employees by $10. The minimum penalty is $100.
boxes 17 and 18.
The maximum penalty is $2,500. If there were no
employees, the penalty is up to $100. Box 20b. Paid Leave contributions pre‑paid this
quarter. Enter the amount of pre-paid contributions
To calculate interest owed, multiply the unpaid
for this quarter. Include any credit amount that may
tax owed by 0.015 for each month or fraction of a
have been overpaid in previous quarters where no
month after the date the payment is due. Interest is
refund was requested or issued.
assessed even if the payment is one day late.
Box 21b. Penalty and interest owed. Enter the
When calculating interest, use only the amount of
amount of penalty and interest owed if Form OQ
unpaid tax. Don’t calculate interest on previously
is submitted more than 10 calendar days after the
assessed interest or penalties. due date. To see how to calculate the penalty, see
Box 22a. Total due. Enter box 19a minus box 20a Penalties.
plus box 21a. If the amount is less than zero, enter 0. To calculate interest owed, multiply the unpaid
contribution amount owed by 0.015 for each month
Paid Leave Oregon (Paid Leave) or a fraction of a month after the date the payment
Box 13b. Subject wages. Enter total wages subject is due. Interest is assessed even if the payment is
to Paid Leave. This amount must be the same as 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 plus box 21b. If the amount is zero or less, enter 0.
above the Paid Leave contribution wage base for
Box 23. Out‑of‑state employees. Enter the number
the year, per employee. Yearly contribution wage
of employees who worked exclusively outside of
base is:
Oregon during the quarter. Don’t include tempo-
2023 = $132,900 rary employees hired to replace employees using
Paid Leave benefits (see box 24).
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
Special payroll tax offset
you are a large employer, or are a small employer
who received assistance grants, multiply box 15b Box 25. Special payroll tax offset. Multiply box
by box 16b by .40 (15b x 0.01 x 0.40). Round to the 15a by the following quarterly rate. Don’t add or
nearest cent. subtract this amount from boxes 19a or 32.
14
|
|
Quarterly rates are: Box 28 .WBF assessment rate. WBF assessment
rates are:
1st 2nd 3rd 4th
Quarter Quarter Quarter Quarter 2023 = 0.022 2022 = 0.022
2023 0.0012 0.0009 0.0009 0.0009 2021 = 0.022 2020 = 0.024
2022 0.0009 0.0009 0.0009 0.0009 Employers contribute one-half of the hourly assess-
2021 0.0012 0.0009 0.0009 0.0009 ment amount and deduct one-half from workers’
2020 0.0009 0.0009 0.0009 0.0009 wages.
Don’t complete this section if you’re a reimbursing Box 29.Total assessment. Multiply box 27 times
employer, a Local Government Employers Benefit box 28. Round down to the nearest cent. This is
Trust Fund (LGEBTF) employer, or an employer the total WBF assessment due for the quarter. If no
not required to pay Federal Unemployment Tax assessment is due for the quarter, enter 0.
Act (FUTA). Box 30. Assessment prepaid. Enter the amount
of prepaid WBF assessment or WBF assessment
Workers’ Benefit Fund (WBF) assessment
credits used this quarter (see page 12).
Box 27. Hours worked by paid workers subject to Box 31. Total WBF assessment due. Subtract box 30
Oregon Workers’ Compensation law. Like wages, from box 29. This is the net WBF assessment amount
report hours in the quarter that they are paid. Total due for the quarter. It should match the amount you
all full and partial hours worked by all paid indi- enter in the “Workers’ Benefit Fund Assessment”
viduals subject to Oregon’s WC law or covered by box on Form OR-OTC-V. If the amount is zero or
WC insurance through personal election. You must less, enter 0.
include hours worked by individuals paid by sal-
ary or on a basis other than by the hour. Box 32. Total payment
Enter the total hours rounded down to the nearest Total the amounts in boxes 10, 22a, 22b, and 31 and
whole (no fractions or decimals). If you have no enter in box 32.
hours to report for the quarter, enter 0.
If you have credits, see page 12.
Note: The hours you report for the WBF assess-
ment won’t necessarily equal the hours you report You can make your payment to DOR by mailing in
for UI tax purposes on Form 132. In part, this is Form OR-OTC-V with your check or, if you have a
because there may be differences in who is subject Revenue Online account, you can pay on Revenue
to which tax. Contact DCBS for more information Online.
(see page 1).
Employee Detail Report (Form 132) Instructions
Employers are required to complete Form 132. Box 1c. Hours worked during this quarter. Enter
Form 132 must be complete and legible to be the number of hours each employee worked in
processed. Incomplete or illegible forms will be the quarter. If you don’t track hours for a full-
returned to you. If they are returned to you, you time employee, use 520 hours for the report. For
will need to correct and resubmit your forms fractions or portions of an hour worked by an
within 14 days of the date of notice for them to be employee, round up any portion of an hour to the
processed on time. nearest whole hour.
Enter the Business name, FEIN, BIN, Quarter Report the actual number of hours worked, both
and Year. Enter the total UI subject wages paid to straight time and overtime. Don’t report hours paid
employees during the quarter. If you use more than for sick leave, vacation leave, or any other hours
one page of Form 132, enter the total from all pages paid where no work was performed. Even though
on page 1 only. This figure must equal the amount these hours aren’t reported in box 1c, wages paid
in box 13a, Form OQ. are still included in the subject wages in box 1g.
Box 1a. Social Security number (SSN). Enter the Although you report wages in the quarter they are
SSN for each employee reported. paid, report hours in the quarter they are worked.
Box 1b. Employee name. Enter the first initial and Note: The hours you report for UI tax purposes on
last name of each employee reported. Form 132 won’t necessarily equal the hours you
15
|
|
report for the WBF assessment on Form OQ, box Box 1f. STT withholding. Enter the STT withheld
27. In part, this is because there may be differences for the quarter. Round to the nearest cent. Enter 0
in who is subject to which tax. Also, hours for the for an employee who didn’t work during the quar-
WBF assessment should be reported, like wages, ter but received wages. Don’t leave blank.
in the quarter they are paid. The hours for UI tax
Box 1g. UI subject wages. Enter the total UI subject
purposes should be reported in the quarter they
wages paid to each employee during the quar-
are worked.
ter regardless of whether the employee’s wages
Enter 0 for an employee who didn’t work during were more than the UI taxable wage base. Wages
the quarter but received wages. Don’t leave blank. are reported in the quarter paid to the employee
regardless of when earned.
Box 1d. State income tax withholding. Enter the
amount of withholding tax for employees who Box 1h. Paid Leave subject wages. Enter the total
are subject to UI law. Round to the nearest dollar. Paid Leave subject wages paid to each employee
Report whole dollars only. during the quarter regardless of whether the
employee’s wages were more than the Paid Leave
Box 1e. STT subject wages. Enter the total STT
contribution wage base. Wages are reported in the
subject wages paid to each employee during the
quarter paid to the employee regardless of when
quarter regardless of whether the employee’s
earned.
wages were more than the UI taxable wage base.
Wages are reported in the quarter paid to the Column totals. Boxes C, D, E, F, G, and H. Enter
employee regardless of when earned. Enter 0 for the column totals for all employees reported on the
an employee who didn’t work during the quarter. page. Don’t include the totals from other pages of
Don’t leave blank. 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.
16
|
|
• Employee tips reported by the employer as UI tax payments
directed by Internal Revenue Code Section 3306. UI tax payments are due quarterly when reports
• Board provided to employees as part of their pay are due (see page 4). When there is more owed
has a minimum value of 30 percent of the standard than taxes, payments are applied first to legal fees,
per diem meal rate within the continental United penalties, and interest. The remainder is applied
States. Round the per-diem rate to the nearest to tax owed.
dollar. The rate per month will be 30 times the
rounded daily rate. Special payroll tax
The UI tax program is authorized to collect a spe-
If room is also furnished, no additional value will
cial payroll tax that is calculated every quarter.
be placed upon it. If room and board are furnished
This isn’t an additional tax. Employers subject to
at hotels, resorts, or lodges, or if a room only, an
FUTA must deduct the special payroll tax from
apartment, a house, or any other consideration is
the total state unemployment tax to determine the
provided, the value for tax purposes will be the
amount reported as “contributions paid to the state
fair market value.
unemployment fund” on FUTA Form 940.
Excluded wages The special payroll tax funds the Wage Security
Fund (BOLI) and the Supplemental Employment
Examples of payments that aren’t subject to UI tax
Department Administration Fund (SEDAF). The
under UI law are:
BOLI fund pays final wages when a business closes
• Payments to a sole proprietor or the sole propri- and doesn’t have enough money to make final
etor’s child under 18, spouse, or parent. payroll. The SEDAF fund provides OED's services.
• Payments to legally responsible and registered
Don’t include the special payroll tax to calculate
general partner(s) of a Limited Liability Partner-
a credit when reporting on federal Form 940. To
ship (LLP) or to members of a Limited Liability
calculate “contributions paid to the state,” use two
Company (LLC).
lines in item 3 on Form 940 (computation of tenta-
• Payments by nonprofit or public educational insti- tive credit)—see the table on page 14 for the correct
tute to full-time students attending said institution. amounts.
• Non-cash payments to workers in agricultural or Example 1: An employer has a tax rate of 3 percent
domestic (in-home services) employment. (0.03). In the second quarter, the experience rate
• Sick pay under WC law. will be 2.91 percent (0.0291), which is the tax rate
less the 0.09 percent (0.0009) special payroll tax
• Certain sole corporate officers and closely held
offset.
family corporations that elect in writing to
exclude payments for services to corporate offices Example 2: Employers with the highest state
who: unemployment tax rate, 5.4 percent (0.054), should
— Are directors; not calculate the amount of the special payroll tax
— Have a substantial ownership interest in the offset. The employer should use the unadjusted
corporation; and amount of taxes paid to the state as “contributions
— Are members of the same family, as parents, paid to your state unemployment fund.”
stepparents, grandparents, spouses, sons- “Contributions actually paid to the state” should
in-law, daughters-in-law, brothers, sisters, equal the amounts on line 17, Form OQ for each
children, stepchildren, adopted children, or quarter. If the amounts paid were less than owed,
grandchildren. report the amount actually paid. To download
An election to exclude corporate officers must be Form 940 visit the IRS website (see page 2).
in writing and will be effective the first day of the
current or preceding calendar quarter in which Exemption from UI tax
the request was submitted. To download the form
An employer who doesn’t have enough employ-
visit OED’s website (see page 1).
ment or payroll may qualify for exemption from
The exclusion doesn’t go into effect until you UI tax (ORS 657.415). To apply for the exemption,
receive written approval. file a written request with the director of OED. If
Note: Those excluded from state UI tax may be approved, the exemption will continue until the
subject to higher FUTA tax. employer again qualifies as an employer (ORS 657).
17
|
|
Election of coverage 2. Apply for the election by filing a Notice of Election
to Cover Employees form with the director of OED.
An employer who has employees not subject to
You will need to receive written notification of
UI tax may file a written election to cover such
approval to begin coverage. To download the
employees (ORS 657.425). You may choose to:
form visit OED's website (see page 1).
1. File reports and pay associated taxes, or
Paid Leave Oregon Contribution Information
Subject wages • Examples of payments that should not be
reported as gross subject wages for Paid Leave:
Generally, wages reportable for FUTA purposes
and Unemployment Insurance purposes are report- – Payments to flexible spending accounts
able for Paid Leave. All wages, including draws, and health saving accounts that meet the
are reportable when paid to the employee. For requirements of the Internal Revenue Code
example, wages paid April 1 for work performed (IRC) section 125 plan paid by the employer
in March are reportable in the second quarter (April or employee.
to June). – Health, dental, and other insurance paid by
the employer.
Paid Leave covers more employees and employ- – Health, dental, and other insurance paid by
ment than Unemployment Insurance – employers the employee under the IRC Section 125 Plan.
may be required to report wages for more employ- – Meal and travel expenses and per diems
ees for Paid Leave, but what is included in wages paid by the employer under an account-
is the same for both programs. An employee is any able plan.
person (including aliens and minors) employed for – Retirement or pension income.
pay by any employer subject to Paid Leave (ORS – Sickness or accident disability under work-
657B.010). This includes contract, casual, tempo- er’s compensation.
rary, part-time, or full-time labor employees.
• Examples are not all inclusive and do not cover
Paid Leave subject wages are payments made to all wages. See ORS 657B.010(26) and applicable
an individual for personal services and the cash administrative rules in OAR 471-070 chapter for
value of all compensation to that individual in additional information.
any method other than cash. Unless specifically
Paid Leave for workers who work or
excluded, gross subject wages include, but are not
reside in another state
limited to, the following:
Generally, where wages are performed is treated
• Salary and hourly pay.
the same for Paid Leave as Unemployment
• Piece rate and by-the-job pay. Insurance and other states with Paid Leave. Paid
• Vacation, sick pay, holiday pay, and paid time off Leave contributions are due for all employees
(PTO). that work in Oregon, even if they live in another
• Bonuses, fees, and prizes from an employer. state. Employers should withhold and pay
contributions on wages that are earned for
• Compensatory time and standby pay.
services performed entirely in Oregon and for
• Commission or guaranteed wage payments. work that is performed both within and outside
• Sickness and accident disability payments. of Oregon when the work outside of Oregon is
• Dividends and distributions for services . incidental to work inside of Oregon.
• Tips and gratuities. This includes wages for the following employees:
• Dismissal and separation allowance. • Oregon residents whose work is entirely in
• Compensation other than cash, such as room Oregon.
and board (except for agricultural and domestic
• Residents of other states who work entirely in
employees).
Oregon.
• Fringe benefits, such as company vehicles, com-
pany paid parking, sick pay by third parties • Employees who work remotely in Oregon for
(e.g. insurance companies), and dependent care employers in other states.
assistance.
18
|
|
• Employees who work in Oregon and out-of-state Exemption from Paid Leave
when the work in other states is temporary or Paid Leave covers almost every Oregon employer,
transitory. and almost all employees in Oregon. This includes
small and large employers, non-profits, chari-
• Employees who work in Oregon and out-of-state
ties, and faith-based organizations. The following
and when the base of operations or location that employers are exempt from Paid Leave:
directs the work is in Oregon.
• Federal employers and their employees
• Employees, who are residents of Oregon, who • Tribal governments and their employees (may
complete some work in Oregon when there is choose coverage)
no base of operations or location that directs the • Self-employed individuals (may choose coverage)
work.
Choose coverage for Paid Leave
This doesn't include wages for the following Tribal governments and self-employed individuals
employees: are exempt from requirements to participate in Paid
Leave; however, you can choose to participate. If
• Oregon residents that work in other states.
you choose to participate, you will report wages
• Employees that work remotely in other states for from the Tribal government or net income from
Oregon employers. self-employment and pay contributions. Contact
OED for more information (see page 1).
• Employees that complete some work in Oregon,
Employer responsibilities
including remote work, if the base of operations
Employers with employees working in Oregon are
or location that directs the work is out-of-state
required to:
and some work is done in that state.
• Report employee wages for those working in
Paid Leave contribution payments Oregon and employee counts for both Oregon
employees and those that work in other state(s).
Paid Leave contribution payments are due quar-
• Withhold and submit the employee portion of
terly when reports are due (see page 10). When
contributions quarterly (or cover some or all those
there is more owed than contributions, payments contributions for their employees as an employer-
are applied first to legal fees, penalties, and interest. offered benefit) and submit the contributions.
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 471-070-3310). 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.
19
|
|
• 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.
20
|
|
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
PO Box 14560
Yes, Form OR-W-4 is for Oregon withholding only. Salem, OR 97309
Federal Form W-4 is for federal withholding.
When can an employee claim exempt?
How do I calculate withholding tax?
An employee can claim exempt from Oregon with-
To calculate the amount of tax to withhold from an holding if:
employee’s wages: • Their compensation is exempt under a provision
• Use the Oregon Withholding Tax Tables if: of federal or state law.
• They had a refund of all state income tax withheld
– The employee’s wages are less than $50,000
from the previous tax year and expect to have a
annually, refund of all state income tax withheld for the
– The employee’s federal withholding is current year.
determined using a 2019 or earlier federal
An employee must provide a new Form OR-W-4
Form W-4, and
to claim an exemption for each year. Exemptions
– The employee is claiming the same marital
expire on February 15 for the prior year. Exemp-
status and number of allowances for both tions on IRA’s, annuities, and compensation plans
federal and state withholding. don’t expire until revoked.
• Use the Oregon Withholding Tax Formulas in all Does DOR require copies of Form OR-W-4
other situations, including computer payroll and federal Form W-4?
systems.
Yes, in the following instances (OAR 150-316-0290).
If any of the following apply, withhold at 8 percent, Send DOR a copy of the form being used to with-
instead of using Form OR-W-4 or federal Form W-4: hold for Oregon within 20 days of the date filed, if
the employee claims any of the following:
• Your employee claims exempt status for Oregon
only. • More than 10 withholding allowances on Form
• DOR or IRS tells you not to permit allowances. OR-W-4.
• An exemption from withholding and their income
• The employee’s exemption status expired, and
is expected to exceed $200 per week for state
they did not submit a new Form OR-W-4.
purposes.
You must withhold tax from employee wages • Exempt for Oregon withholding, but not exempt
(including draws) at the time employees are paid. for Federal withholding.
Taxes are withheld and reported in the quarter the What if I don’t have copies of the
employee is paid. employee’s W-4 forms?
Does Oregon require withholding on If you have a fax from an electronic payroll system,
you’ll need to recreate the form. If you don’t have
household employees?
a copy or fax of the form, a report will substitute if
No, you’re not required to withhold for household it contains the employee’s:
employees. However, you can if the household • Name.
employee asks you to withhold and you agree. You • Social Security Number (SSN).
must fill out the Combined Employer's Registra- • Date of birth.
tion form and the employee must complete Form • Date of withholding statement or exemption
OR-W-4 or an Oregon-only federal Form W-4. certificate submission.
21
|
|
• 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
page 1). Use what the employee claims for federal
Generally, no. However, if the IRS grants the
purposes for Oregon only if the employee doesn't
employee an exemption, DOR will honor the
submit Form OR-W-4 or a separate federal Form
exemption. To receive an exemption, the employee
W-4 with "Oregon Only" written on it.
must file federal Form 8233 with you. If any por-
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-County Metropolitan Transportation Dis- Wages means all salaries, commissions, bonuses,
trict (TriMet) and the Lane Transit District (LTD). fees, or other items of value paid to a person
They provide revenue for mass transit (ORS 267). for services performed within a transit district
Transit payroll (excise) tax is imposed on most (ORS 267.380).
employers who pay wages for services performed
Transit district wages also include:
in the TriMet or LTD districts. If you use a payroll
• Contributions to a Simplified Employee Pension
service, you may need to inform them of this tax.
(SEP) made at the election of the employee.
Who must file a report? • Payments for the purchase of IRC Section 403(b)
annuities under salary-reduction agreements.
Unless exempt (see next column), employers who
have resident or nonresident employees working • Contributions to 401(k) retirement plans chosen
in the TriMet 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 • Pick-up payments to governmental retirement
payroll isn’t subject to the transit tax. plans under salary-reduction agreements.
22
|
|
• Amount deferred under governmental deferred • Casual labor
compensation plans.
• Services performed outside the district
• Any amount deferred under a non-qualified
• Seamen who are exempt from garnishment
deferred compensation plan.
• Employee trusts that are exempt from taxation
• Payment to an IRC Section 408 Individual Retire-
ment Account under salary-reduction agreement. • Wages paid to employees whose labor is solely
connected to planting, cultivating, or harvesting
Exempt payroll
seasonal agricultural crops
The following are exempt from TriMet and LTD
These apply only to the TriMet District:
excise taxes:
• 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
How to figure the transit tax
• 501(c)(3) nonprofit institutions (except hospitals)
The transit tax is an employer-paid tax. It’s based
• Insurance adjusters, agents, and agencies and on the amount of gross payroll paid for services
their office support staff, are exempt from transit their employees perform within the TriMet or LTD
tax if the business income is from insurance- district.
related activity. Non-insurance income is taxable
(ORS 731.840). Use the current TriMet or LTD tax rates. If you are
subject to TriMet or LTD transit tax and no tax rate
• Domestic service in a private home
is printed on the Form OQ, visit DOR's website
• Cafeteria plans (see page 1).
TriMet District service area Lane Transit District
TriMet serves the Portland metropolitan area, which (LTD) service area
includes parts of Multnomah, Washington, and Clackamas LTD serves the entire
counties. For information see page 1. Eugene-Springfield urban
area and several rural areas.
Some ZIP codes may not
ZIP codes completely in TriMet District
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 TriMet District 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
23
|
|
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.
24
|
|
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
|
| No text to extract. |
|
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
Submitted by
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. 12-16)
|
|
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. 12-16)
|
|
Oregon Combined Payroll Tax To update contact and address information
Current information will ensure that you receive
Business Contact Change Form tax forms and other important information.
Form available electronically at: https://secure.sos.state.or.us/ABNWeb
Business name BIN (Oregon business identification number)
Other names (ABN/DBA) FEIN (Federal employer identification number)
Update mailing address
(attach additional sheet if necessary)
Check all that apply: Billings Business mail Payroll tax forms
Address
City State Zip
Telephone Extension Cell Extension Fax Extension
( ) ( ) ( )
E-mail Check here to authorize us to initiate e-mail Revoke all prior e-mail
exchange of tax information addresses
Update physical locations
(attach additional sheet if necessary)
#1 Add location Delete location #2 Add location Delete location
Reason Reason
Street address Street address
City State Zip City State Zip
Is this an employee’s home address? Is this an employee’s home address?
Update offsite payroll services, accountants or bookkeepers
(attach a Power of Attorney for Authorized Representative)
Name of service, accountant or bookkeeper Effective date
Contact Telephone Extension
( )
Address
City State Zip
Fax E-mail
( )
Submitted by:
Print name Title Telephone
( )
Signature Date
Fax to: 503-947-1700
Or mail to: Employment Department, 875 Union St NE Rm 107, Salem OR 97311-0030
150-211-159 (Rev. 12-12)
|
| No text to extract. |