2023 Oregon Combined Payroll Tax Report, 150-211-155

2023

Oregon Combined

Payroll Tax Report

Instructions for Oregon employers

For faster processing:

✓

File electronically.

✓ Pay on Revenue Online.

✓ Use this booklet.

✓ Check your math.

✓ No payroll?

Enter 0 on lines 1a, 1b, 5a, 5b,

13a, 13b, and 27 of Form OQ.

150-211-155-2 (Rev 02-22-23)

Contact Information

Oregon Department

of Revenue (DOR)

State withholding and transit taxes

503-945-8100 or 1-800-356-4222

Fax: 503-945-8772

Email: payroll.help.dor@dor.oregon.gov

Oregon Department of Revenue

955 Center Street NE

Salem OR 97301-2555

Go to www.oregon.gov/dor for:

– Payroll tax basics

– Sign up for Payroll Tax News

– Transit rates and taxes for employers

– Withholding tables and formulas

Transit Boundaries

Lane Transit District (LTD)

541-682-6100

www.ltd.org/business-center

TriMet

503-962-6466

www.trimet.org/taxinfo

Oregon Department of Consumer &

Business Services (DCBS)

State Workers Benefit Fund (WBF) assessment

Subjectivity questions

503-947-7815 or 1-888-877-5670

Email: [email protected]

Assessment questions

503-378-2372 or Fax: 503-378-3134

Email: [email protected]

Assessments Unit

DCBS/CSD/Financial Services

PO Box 14480

Salem OR 97309-0405

Go to www.oregon.gov/dcbs/wbf for:

– What is the Workers’ Benefit Fund?

– Determining WBF hours worked

– Calculating the WBF assessment

– Corrections and changes notification form

Oregon Workers' Compensation Division

Go to www.wcd.oregon.gov for:

– Workers’ Compensation (WC) insurance

– Employer incentives to hire an injured worker

– Insurers authorized to write WC policies

– Do I need WC insurance?

Oregon Employment Department (OED)

State Unemployment Insurance tax (UI) and

Paid Leave Oregon (Paid Leave) contributions

503-947-1488

Fax: 503-947-1700

Email: contributions.unit@employ.oregon.gov

Contributions and Recovery

Oregon Employment Department

875 Union St NE

Salem OR 97311-0030

Go to frances.oregon.gov/employer for:

– Electronic reporting

– Order or download forms

– UI account information

Paid Leave Oregon Equivalent Plans

833-854-0166

Email: paidleave@employ.oregon.gov

Paid Leave Oregon

Oregon Employment Department

875 Union St NE

Salem OR 97311-0030

Go to paidleave.oregon.gov for:

– Electronic reporting

– Equivalent Plan information

– Small employer assistance grants

Additional Resources

Bureau of Labor and Industries (BOLI)

For wages: www.oregon.gov/boli/whd

For everything else: www.oregon.gov/boli

Oregon Secretary of State (SOS)

Go to sos.oregon.gov/business for:

• Starting a Business

• Employer’s Guide for Doing Business in Oregon

• Electronic Business Registration forms

Internal Revenue Service (IRS)

Go to www.irs.gov/businesses for:

• Contracting payroll service

• Acquiring a Federal Employer Identification

Number (FEIN)

• Federal payroll tax forms

Oregon Department of Justice (DOJ)

Employers must report all new and rehired

employees within 20 days of their hire date.

503-378-2868 or 1-866-907-2857

Email: [email protected]

Division of Child Support

Employer New Hire Reporting Program

4600 25th Ave NE, Suite 180

Salem OR 97301

For the Oregon Employer Services Portal:

employerportal.oregonchildsupport.gov

For everything else:

www.oregonchildsupport.gov

Table of Contents

Contact Information ....................................................................................................................................... 1

Additional Resources ...................................................................................................................................... 2

Where to Pay; Where to File; Filing Due Dates for Quarterly Reports ................................................... 3

Tips for Successful Reporting ........................................................................................................................ 4

New Information ............................................................................................................................................. 4

Important Information ................................................................................................................................... 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

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.

Where to File

Form OQ, Schedule B, and Form 132

using Employment Department app

(see page 7)

File electronically using Frances Online:

frances.oregon.gov/employer

All reports printed on paper

(see pages 7)

Mail to: Oregon Department of Revenue

PO Box 14800

Salem OR 97309-0920

Form OR-WR and Form W-2s

(see page 7-8)

File electronically on Revenue Online:

www.oregon.gov/dor

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

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.

New Information

Tax rates and wage bases

•

The Workers’ Benefit Fund (WBF) assessment rate

is 0.022.

• The taxable wage base for Unemployment

Insurance (UI) is $50,900.

• The Paid Leave contribution rate is 0.01, and the

wage base is $132,900.

• Tri-County Metropolitan Transportation District

(TriMet) tax rate is 0.008037.

• Lane Transit District (LTD) tax rate is 0.0078.

• Statewide Transit tax (STT) rate is 0.001.

Frances Online—OEDs new system

Frances Online replaced the Oregon Payroll Report-

ing System (OPRS) and the Employer Account

Access (EAA) portal beginning with the 2022 third

quarter filing. Frances Online supports both unem-

ployment insurance (UI) and Paid Leave Oregon,

the new program for family, medical and safe leave.

The system will include the Statewide Transit Tax

(STT) and Paid Leave contributions for combined

payroll reporting starting in the first quarter of 2023.

Frances Online also provides more personalized

services, including online self-service and mobile-

responsive technology. Find more information at

francesinfo.oregon.gov.

New Form OQ, Form 132, and Schedule B

Beginning with the 2023 first quarter returns, use

the new Form OQ, Form 132, and Schedule B. They

have been significantly redesigned to account for

reporting requirements, including STT and Paid

Leave contributions. You can find them on OED's

website (see page 1).

Paid Leave Oregon (Paid Leave)

Paid Leave is a new program that allows indi-

viduals to take paid time off when life’s moments

impact them and their families' health and safety.

Paid Leave contributions for employees and

employers begin January 1, 2023. Employees can

start applying for Paid Leave benefits September

3, 2023. For more information, go to Paid Leave's

website (see page 1).

Employers of Oregon nonresidents

You must withhold Oregon income tax from all

wages earned by nonresident employees for their

services performed in Oregon, unless their Oregon

earnings for the year will be less than the standard

deduction amount for their filing status. The Oregon

standard deduction amounts for tax year 2023 are:

Single, married or RDP* filing separately ....$2,605

Head of household ...........................................$4,195

Married/RDP filing jointly ...............................$5,210

Qualifying surviving spouse .......................... $5,210

*Registered Domestic Partner

Nonresident employees with wages more than

their standard deduction amount must file an

Oregon nonresident income tax return.

Nonresident employees with Oregon wages less

than their standard deduction still may ask you

to withhold tax. Usually, this is because they have

additional Oregon income from other sources.

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

• File and pay electronically to reduce calculation

errors and other mistakes. See Filing Option on

page 8.

• Use the correct Oregon Business Identification

Number (BIN).

• Put the BIN and quarter/year on each report form

in the appropriate box.

• Use the correct tax and assessment rates.

• Make sure to include your name and address.

• Keep copies of your completed forms for your

records.

• Report whole hours on Form OQ (WBF assessment)

and on Form 132.

WBF Assessment

For updated guidance on calculating and reporting

assessment, see the Workers' Benefit Fund (WBF)

Assessment booklet on the website (see page 1)

(OAR 436-070).

Statewide Transit Tax on Form OQ

Beginning with the 2023 first quarter returns, the

Statewide Transit Tax will be filed on Form OQ for

quarterly filers, replacing Form OR-STT-1 (Annual

filers will file Form OR-STT-A separately).

Form requirements

Form OR-WR (which includes state withholding

and the statewide transit tax) is required to be filed

electronically with Revenue Online. See “Revenue

Online”.

DOR requires all submitted forms to be complete,

legible, and on approved agency forms. Non-agency

forms and forms that are incomplete or illegible won't

be processed and will be returned to you. Agency

forms are located on agency websites (see page 1).

Important Information

Oregon Department of Revenue (DOR), Oregon

Employment Department (OED), and Department

of Consumer and Business Services (DCBS) rules

may be different from each other. Read all instruc-

tions carefully. If you have questions, contact the

appropriate agency (see page 1).

What is a filed return?

Only columns on Form OQ that are filled in with

numerical information are considered a filed return

(for example, using a 0 rather than a blank space).

You don’t need to file Form 132 or Schedule B if you

file a non-payroll report.

Required reporting

If you're an employer who's subject to UI or Paid

Leave, report required information on Form 132 as

appropriate for each program.

Mailing of this booklet and forms

To reduce costs, we no longer mail this booklet

with personalized forms. This change will reduce

paper waste, returned mail, and processing times.

You can download blank forms. We encourage you

to electronically file all payroll forms (see page 3).

Revenue Online

Revenue Online, DOR's self-service site, is avail-

able for combined payroll taxpayers. Revenue

Online provides convenient, secure access to tools

for managing your tax account—and it’s free! With

Revenue Online, you can:

• View your tax account.

• Make certain payments by selecting "Make a

Payment."

• View and print letters from DOR.

• Send DOR secure messages.

• File certain returns.

• Check your DOR account balance and more!

For more information or to sign up for an account,

go to www.oregon.gov/dor.

Note: The W-2 filing date has changed to

January31 of each year. 1099s with information in

box 7 will be due January 31.

Sole corporate officer UI exclusion

If you’re a sole corporate officer who is also a cor-

porate director and owns a substantial part of your

corporation, you may elect out of UI coverage for

yourself. You must apply to OED in writing and

OED must approve the exclusion prior to it going

into effect [ORS 657.044 (1)(b)].

Sole corporate officer for Paid Leave

If you're a sole corporate officer, you can't elect out

of Paid Leave. You're considered an employee and

you must pay Paid Leave contributions.

UI and Paid Leave—Alternate base year

Individuals that file a claim for UI or Paid Leave

benefits might qualify using an Alternate Base

Year. To determine if they qualify, OED will

send a request for information to the last known

employer. The response to this notice doesn’t

replace Form OQ. You need to include the wages

and hours for all subject employees, whether

using a Regular or Alternate Base Year on your

FormsOQ and 132. Contact OED for more informa-

tion (see page 1).

Statewide transit tax

A 0.001 statewide transit tax is imposed on the

wages of every Oregon resident and nonresident for

services performed in Oregon.

The employer is considered the taxpayer for the

transit tax and is required to withhold the transit

tax, file returns and remit tax payments quarterly

or annually. However, if a nonresident employer,

who doesn’t conduct business in Oregon, doesn’t

withhold the transit tax from wages of an Oregon

resident employee, the employee is responsible for

reporting and paying the tax. For more information,

go to DOR's website (see page 1).

Oregon identification numbers

Your Oregon Business Identification Number

(BIN) is not the same as the Revenue Identification

Number (RIN) or your registry number issued by

the Oregon Secretary of State’s Corporation Divi-

sion. If you don’t know your BIN, contact DOR

(see page 1).

The correct format for a BIN is NNNNNNN-N (for

example, 1234567-8).

You must include your BIN at the top of all cor‑

respondence, returns, and payments that you file

with DOR, OED, and DCBS.

Important: If the structure of your business has

changed, contact DOR (see page 1).

Withholding tax tables and formulas

The Oregon withholding tax tables and formulas

will be updated each year with an effective date of

January 1. DOR will send information through the

Payroll Tax News. Contact DOR for more informa-

tion (see page 1).

Small employers and withholding

Small employers must file quarterly with DOR

using Form OQ, unless they qualify for annual

reporting as an agricultural or domestic household

employer under Oregon law. However, agricultural

employers must file quaterly for Paid Leave. Con-

tact DOR for more information (see page 1).

W-2 informational returns

All businesses and payroll service providers must

report W-2 information electronically to DOR using

iWire (see page 8). The filing due date is January31

of each year.

1099 electronic filing requirements

If your business reports the following 1099 forms,

you much submit them electronically each year by:

• March 31 for Forms 1099-MISC, 1099-G, 1099-R,

1099-K, or W-2G.

• January 31 for Form 1099-NEC.

You’re required to file electronically if you have

one or more information returns. An information

return is a tax document you must file to report

certain business transactions to DOR and the IRS,

such as 1099s (ORS 314.360).

Penalties assessed

DOR may assess penalties for employers who

don't file a timely information return (Form W-2 or

1099) or file an incorrect or incomplete information

return (ORS 314.360 and 316.202). DOR may assess

$50 per information return, up to an annual maxi-

mum amount of $2,500. DOR may raise the penalty

to $250 per information return, up to an annual

maximum amount of $25,000, for employers who

knowingly fail to file a timely information return or

knowingly file an incomplete, false or misleading

information return.

Oregon retirement savings program

OregonSaves, the Oregon retirement savings pro-

gram, is an easy way for Oregonians to save for

retirement through payroll deductions. Oregon

employers that don't currently offer an employer-

sponsored retirement plan will facilitate Oregon-

Saves for its employees. For more information, go to

www.oregonsaves.com.

Independent contractors

To be an independent contractor, workers must

meet the statutory definition in ORS 670.600. This

law covers DOR, DCBS including WC, OED both

UI and Paid Leave programs, Construction Con-

tractors Board, and Landscape Contractors Board.

The laws covering the Bureau of Labor and Indus-

tries (BOLI) differ from ORS 670.600.

Misclassifying employees as independent con-

tractors can be costly to an employer. For more

information about independent contractors, visit

www.oregon.gov/ic.

Bankruptcy

If you file for bankruptcy, you need to separately notify

each state agency that administers the payroll

taxes or assessments to which you are subject.

Be prepared to supply the case number, the BIN

and FEIN of all accounts associated with the

bankruptcy.

Common pay agent

Oregon law doesn’t allow Oregon combined pay-

roll taxes to be reported by a “common pay agent”

as defined in IRS Section 3504.

Keep your records

You must keep WBF assessment-related payroll

records for at least four years.

You must keep all other payroll records for at least

six years after filing the required reports.

Required Forms

We process paper forms electronically. It’s critical

for successful reporting to use the correct format

and color of ink.

To avoid problems:

• Use only blue or black ink.

• Only file with official forms.

• Use CAPITAL LETTERS ONLY when filling out

your reports.

If you use a tax preparer, check that they have this

booklet and the correct forms.

Forms needed for reporting

Form OQ—File this form each quarter to document

how you calculate the amounts of withholding tax,

UI tax, TriMet tax, Lane Transit District tax, STT,

Paid Leave contributions, and WBF assessment

you owe.

Also use it to report withholding on pension/annu-

ity payments.

Schedule B—For withholding tax only. Use this

form only if you must make semi-weekly or daily

state income tax withholding deposits. File Sched-

ule B with Form OQ to document withholding tax

deposit amounts by payroll date.

Form 132—Use to report UI subject wages, state

income tax withholding, STT, or Paid Leave sub-

ject wages. Form 132 is filed with Form OQ on a

quarterly basis.

For each employee, you must include the following

detailed information:

1. Social Security number

2. First initial

3. Last name

4. Whole hours worked

5. State income tax withholding

6. STT subject wages

7. STT withholding

8. UI subject wages

9. Paid Leave subject wages

Form

OR‑

OTC‑V—

File with each payroll tax

payment to show how the amount paid is to be

distributed among withholding tax, UI tax, TriMet

tax, Lane Transit District tax, STT, Paid Leave con-

tributions, and WBF assessment.

Note:

OED processes Form OQ, Schedule B, and

Form 132.

DOR processes payments and OR-STT-A. You can

mail in Form OR-OTC-V with your check or, if you

have a Revenue Online account, you can pay on

Revenue Online. Include any payments you made

with Form OQ.

Amended forms

Use fillable amended report forms available at

OED's website (see page 1):

• Form OQ/OA–AMENDED

• Schedule B–AMENDED

• Form 132–AMENDED

DOR: You may make changes as far back as nec-

essary to make corrections and report the proper

amount of withholding and transit taxes. However,

if that correction results in a refund, you have three

years from the due date of the return, or two years

from the date the tax was paid, whichever is later,

to request that refund.

OED: OED won't process amended payroll reports

on non-agency forms. The non-agency forms will

be returned to you. Agency forms are located on

agency websites (see page 1).

You may make changes to the UI tax or the Paid

Leave contribution portions of the reports for any

quarter between the first quarter three years back

up through the current quarter.

DCBS: You may make changes to the WBF

assessment portion of the reports for any quarter

between the first quarter three years back and the

current quarter.

Other forms

Since we process reports and payments elec-

tronically, our systems won’t pick up special

instructions or notations you write on Form OQ

or FormOR-OTC-V. Use the following forms,

located in the back of this booklet, to make updates:

Business Change in Status Form—Use this form to

update your business information, such as: chang-

ing a business name, correcting an FEIN, selling or

closing a business, no longer working in a transit

district, and starting a business in a transit district.

If the structure of your business changes, you may

need to complete a Combined Employers Registration

found on DOR's website (see page 1).

Business Contact Change Form—Use this form

to update your contact information, such as:

physical, mailing, or email address; phone or fax

number; and off site payroll service, accountant,

or bookkeeper.

Form OR‑WR—If you're an employer, you are

required to file this form annually even if you are

reporting 0. If you're an employer, you are required

to file electronically through Revenue Online by

January 31 of the following year.

Filing the Combined Quarterly Tax Report

Who must file

You must file a Form OQ each quarter if you:

• Are registered as an active employer with DOR

or OED, even if you had no payroll during the

quarter. Reimbursing employers are required

to report and pay Paid Leave subject wages and

contributions.

• Have paid workers subject to Oregon’s WC law,

or any paid individuals covered by WC insurance,

whether or not required by law.

• Withhold on a distribution of pensions or

annuities.

You must file Schedule B if you are:

• Required to deposit withholding taxes on a semi-

weekly or a one-banking-day basis.

You must file Form 132 if you are:

• An employer subject to UI law,

• An employer subject to STT,

• An employer subject to state withholdings,

• An employer subject to Paid Leave,

• A domestic employer,

• A reimbursing employer, or

• A Local Government Employers Benefit Trust

Fund employer.

When to file

See page 3 for due dates.

Failure to file

If you don’t file a correct, complete report, you may

receive an assessment from each agency based on

available information. Each agency may charge

penalties and interest on the amount assessed (see

pages 10-11).

Filing options

Instead of filing by paper, consider filing electroni-

cally. Electronic filing is more efficient, accurate and

takes less time than paper. File online at frances.

oregon.gov/employer.

• Telephone (IVR). If you are an employer who has

no payroll or subject hours to report for all pro-

grams for a particular quarter, you can file a “no-

payroll/no-hours worked” report by telephone.

IVR is available 24 hours a day, seven days a week.

Call 503-378-3981. Confirmation numbers aren’t

issued. Stay on the line until you’re notified at the

end of the call that your report was accepted.

Oregon annual filing

• iWire—Income and Wage Information Return

E-services. File Form W-2s by using DOR's iWire

website. You can file several W-2s with the EFW2

format provided by the Social Security Adminis-

tration or by using DOR's spreadsheet template

or manual entry format. In addition, file Forms

1099-MISC, 1099-G, 1099-R, 1099-K, 1099-NEC,

and W-2G electronically for Oregon purposes.

You can file several by using the format provided

by the IRS (Publication 1220) or by using DOR's

spreadsheet template or manual entry format

(see page 1).

• If you file federal Form 943, you may file your

Oregon withholding reports once a year using

Form OR-WA. Agricultural employers subject to

UI tax, WBF assessment, TriMet tax, Lane Transit

District tax, STT must file Form OQ in addition

to Form OR-WA. For Paid Leave, agricultural

employers must file quarterly reports. Contact

DOR for more information (see page 1).

• Domestic household employers with employees

doing only in-home services may file the com-

bined payroll tax reports annually using Form OA

Domestic. Contact OED for more information (see

page 1).

Payment Instructions

To pay electronically go to Revenue Online at

www.oregon.gov/dor and select "Make a

Payment."

To pay by mail, follow these instructions to make

sure your payment is correctly applied:

• Complete and send in Form OR-OTC-V with

every payment when due, including payments

made with your Form OQ.

• Show the amount paid to each tax program in

the appropriate boxes on Form OR-OTC-V. Don’t

include credits (see page 11).

• Enter the quarter for which you are making a

payment.

• If amending your reports, include FormOR-OTC-V

with your payment.

• If you're paying more than one quarter, use a

separate voucher for each quarter.

• Use a current-year Form OR-OTC-V. Changes to

the voucher or using the wrong voucher could

result in misapplied payments.

• Payments for UI tax, WBF assessment, TriMet

tax, Lane Transit District tax, STT, and Paid

Leave contributions are due when reports are

due.

• Payments for withholding tax are based on federal

deposit schedule (see page 10).

• Don’t staple or tape checks to Form OR-OTC-V.

•

Make checks payable to Oregon Department of

Revenue. Send Form OR-OTC-V and your check to:

Oregon Department of Revenue

PO Box 14800

Salem OR 97309‑0920

• Keep all payment records (see page 6).

Alternate withholding method

Multi-state employers with small payrolls in

Oregon must deposit following the same sched-

ule as the federal deposit schedule. Multi-state

employers who find that following the federal tax

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

name, BIN, nature of the burden, your proposed

withholding method, and proposed effective date

of modified withholding method.

Send this information to:

Withholding Manager

Department of Revenue

955 Center Street NE

Salem OR 97301‑2555

Continue using the federal requirements until DOR

approves your request and designates the change

date (ORS 316.191).

Federal Form 944 filers

As an employer, Oregon law requires you to file tax

returns quarterly with DOR. You’re also required

to pay withhholding taxes using federal deposit

schedules. If you’re an employer instructed by the

IRS to file Form 944 and deposit annually, please

continue to deposit your Oregon withholding tax

payment quarterly.

You will receive a penalty if you file your Oregon

return quarterly and deposit your withholding tax

payment annually, unless you notify DOR that you

pay the IRS annually. To avoid penalty, send DOR a

copy of your IRS notification before your first DOR

payment is due. Contact DOR for more information

on small employers (see page 1).

150-211-053

(Rev. 07-18-22, ver. 05)

Form OR-OTC-V

Total payment (add lines 1–7 above)

Quarter that payroll was paid to employees (1, 2, 3, or 4)Year (YYYY)

Add lines 1–7 and enter total below

Business identification number (BIN)

Oregon Combined Payroll Tax Payment Voucher

Page 1 of 1

Oregon Department of Revenue

• Use UPPERCASE letters. • Use blue or black ink. • Print actual size (100%). • Don’t submit photocopies or use staples.

1. Unemployment Insurance ..................................................................................................1.

2. State Withholding...............................................................................................................2.

3. TriMet Transit District .........................................................................................................3.

4. Lane Transit District ...........................................................................................................4.

5. Workers’ Benefit Fund Assessment ...................................................................................5.

6. Statewide Transit Tax .........................................................................................................6.

7. Paid Leave Oregon ............................................................................................................7.

Pay online at www.oregon.gov/dor or make check payable to:

Oregon Department of Rev e nue

PO Box 14800

Salem OR 97309-0920

SAMPLE

DO NOT USE

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

tax liability is:

Oregon withholding

tax payments are due:

Payrolls paid in:

• Less than $2,500

for the quarter By the quarterly report due date

Quarter 1

January

February

March

Quarter 2

April

May

June

Quarter 3

July

August

September

Quarter 4

October

November

December

Example: If your federal tax liability is $2,300 and your state income tax liability is $1,500,

you deposit quarterly.

• $50,000 or less in the

lookback period* By the 15th of the month following payroll

Example: If your federal tax liability is $5,000 and your state income tax liability is $2,500,

you deposit monthly.

• More than $50,000 in

the lookback period*

Semi‑weekly deposit schedule

If the day falls on a:

Wednesday, Thursday,

or Friday

Saturday, Sunday,

Monday, or Tuesday

Then pay taxes by:

The next Wednesday

The next Friday

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

the previous June 30. The

lookback period for agricul-

tural employers is the calen-

dar year before the calendar

year that just ended.

• $100,000 in a single

pay period Within one banking day

Example: If your federal tax liability is $120,000 and your state income tax liability is

$75,000, you deposit the next business day.

Penalties

Unemployment Insurance (UI) tax

A late-filing penalty may be assessed if you file

Form OQ or Form 132 more than 10 calendar

days after the due date and received a warning

or had a penalty assessed within the past 3 years.

Incomplete or incorrectly formatted forms may be

returned to you. You must resubmit these forms by

the 10th day after the due date to avoid a penalty.

The UI tax late-filing penalty is $10 for each

employee reported, with a $100 minimum and

$2,500 maximum penalty. If no subject wages are

reportable, but you file the report late, you may be

assessed a penalty up to $100.

OED may assess a penalty if you fail to pay a tax

assessment. The penalty will be 10 percent of the

unpaid tax for that assessment.

OED may assess a 50 percent penalty of the unpaid

tax balance if the agency finds out that an employer

is intentionally avoiding paying UI tax. [ORS

657.515(5)]

OED may charge an employer an additional 1 percent

penalty if, as of September 1, the employer hasn’t:

• Filed all UI tax reports:

—Form OQ, or

—Form 132, or

• Paid all UI taxes due.

The penalty is 1 percent of the employer’s previous

year’s taxable payroll.

Note: These penalties are in addition to interest.

Under OED law, an employer may not engage in

or advise another employer to engage in activity to

transfer or acquire, or attempt to transfer or acquire,

a trade or business or any part of a trade or busi-

ness solely or primarily for the purpose of getting

a lower UI tax rate.

If an employer knowingly engages in such activity,

the highest UI tax rate (currently 5.4 percent) will

be assigned to that trade or business for the tax year

in which the activity occurred and for the next three

years. However, if the employer is already subject

to the highest tax rate for the year, or if the amount

of increase in the tax rate is less than 2 percent,

an additional penalty tax rate of 2 percent will be

added to the calculated tax rate.

Also, if any person advises an employer to engage in

this activity, the adviser may be charged a civil pen-

alty of up to $10,000. Criminal penalties for engaging

in tax avoidance schemes also may be imposed.

Paid Leave

A late-filing penalty may be assessed if you file

Form OQ or Form 132 more than 10 calendar

days after the due date and received a warning

or had a penalty assessed within the past 3 years.

Incomplete or incorrectly formatted forms may be

returned to you. You must resubmit these forms by

the 10th day after the due date to avoid a penalty.

The Paid Leave late-filing penalty is 2 percent of the

wages of the employer’s employees rounded to the

nearest $100. If an employer has no subject wages,

the late-filing penalty is $10 for the first report filed

late up to $100 for the third or subsequent report

filed late. (ORS 657B.920)

Paid Leave may assess an additional penalty if

you fail to pay the assessment within 10 days after

receiving the written demand. The penalty is 10

percent of the unpaid contribution amount. [(ORS

657B.320(5)]

Paid Leave may assess a 50 percent penalty for the

unpaid contribution balance if any part of a defi-

ciency is due to fraud with intent to avoid payment

of contributions to the fund. [(ORS 657B.320(6)]

Paid Leave may assess the employer an additional

1 percent penalty of the employer’s previous year’s

subject wages if, as of September 1, the employer

hasn’t:

• Filed all Paid Leave reports:

—Form OQ, or

—Form 132, or

• Paid all Paid Leave contributions due (ORS

657B.910).

Note: These penalties are in addition to interest.

State withholding and transit taxes

DOR charges:

• A 5 percent late-payment penalty on any unpaid

tax after the return’s (Form OQ, Form WA, Form

OA) due date.

• An additional 20 percent late filing penalty on any

tax due, as of the due date, if you file the return

(Form OQ, Form WA, Form OA) more than one

month late.

• An additional 25 percent penalty if DOR deter-

mines and assesses the tax that should have been

reported by the due date.

• A possible 100 percent penalty on any tax due if

you don’t file Form OQ for 12 quarters, Form WA

for 3 years, or Form OA for 3 years in a row.

Workers' Benefit Fund (WBF) assessment

DCBS may charge a penalty if you file or your pay-

ment is received more than 10 days after the due

date. The penalty will be a minimum of $50 for each

violation, up to $2,000. Penalties are in addition to

tax assessed and interest. If your account is audited

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

General employers. OED assesses interest on unpaid

or late UI tax. The rate is 1.5 percent per month or

fraction of a month after the payment is due.

Payments are due by the last day of the month after

the quarter ends. Interest is assessed if the payment

is one day late. Interest is calculated on unpaid tax

only. Previously assessed interest or penalties are

not included in the calculation.

Local Government Employers Benefit Trust

Fund participants. Use the “General employers”

calculation above.

Reimbursing employers. OED will bill these

accounts for interest due on unpaid balances.

Paid Leave

OED assesses interest on unpaid or late Paid Leave

contributions at 1.5 percent per month (any portion

of a month will be considered a full month) [ORS

657B.320(3)].

Paid Leave contribution payments are due by the

last day of the month after the quarter ends. Inter-

est is assessed for a full month if the payment is one

day late. Interest is calculated on unpaid contribu-

tions only.

State withholding and transit taxes

DOR charges interest on any remaining tax left

unpaid after the due date. DOR will bill for this

interest, so you don’t need to calculate interest due.

Workers’ Benefit Fund (WBF) assessment

If you fail to pay, DCBS will exercise legal rights to

collect the delinquent debt. This may result in war-

rants, garnishments, offsetting your tax refund, or

assigning the debt to DOR or a collection agency.

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

program:

You may use Form OQ to apply an amount that

you overpaid in a previous quarter if you haven’t

already requested or been issued a refund. Add

the credit to any prepaid amount in the correct box

on Form OQ (box 3a, 3b, 8a, 8b, 20a 20b, or 30) to

reduce the balance owing.

To apply a credit to another tax program:

Send a written request to the agency with a credit.

Include your account name, address, BIN, tax

program, quarter, year, and amount of the credit.

Write the tax program, quarter and year to which

you want the credit applied. Attach any notices or

memos you received about the credit. Don’t use

Form OQ to transfer credits between programs.

To request a refund:

Send a written request to the agency with a credit.

Include your account name, address, BIN, the

word “Refund,” and the amount to refund. Attach

any notices or memos you received about the

credit. Don’t use Form OQ, amended Form OQ, or

FormOA to request a refund.

Paid Leave overpayments of $10 or less will not be

refunded, unless requested in writing within three

years of the payment date.

Oregon Quarterly Tax Report (Form OQ) Instructions

Employer information section

Form OQ has been significantly redesigned to

account for STT and Paid Leave contributions in

addition to other reporting requirements.

Before you submit Form OQ, review the business

name, mailing address, BIN, and FEIN to make

sure they are correct. If any of these have changed,

update your information in Frances Online or com-

plete the Business Change in Status Form included at

the end of this booklet.

Only numerical information entered in numbered

boxes will be considered a filed return for that

program.

State income tax withholding

Box 1a. Subject wages. Enter total wages subject to

state income tax withholding

Box 2a. Total tax amount. Enter the total Oregon

income tax withheld this quarter. Enter 0 if you

had subject payroll but no withholding to pay this

quarter. If you deposit:

• Quarterly—complete only box 4a.

• Monthly—complete boxes 11a, 11b, and

11c. Total the amounts and enter in box 11d.

Note: Box 4a and 11d must be the same amount.

• Semi‑weekly or one‑banking‑day deposi‑

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.

Box 3a. Tax pre‑paid this quarter. Enter the amount

of withholding tax prepaid this quarter. Include

any withholding credits used

Box 4a. Total due. Enter box 2a minus box 3a. If the

amount is zero or less, enter 0.

Statewide Transit Tax withholding (STT)

Box 1b. Subject wages. Enter total wages subject

to STT withholding

Box 2b. Total tax amount. Enter the total STT with-

held this quarter. Enter 0 if you had subject payroll

but no STT to pay this quarter.

Box 3b. Tax pre‑paid this quarter. Enter the

amount of STT prepaid this quarter. Include any

credits used.

Box 4b. Total due. Enter box 2b minus box 3b. If the

amount is zero or less, enter 0.

TriMet Transit District (TM)

Box 5a. Subject wages. Enter wages paid for work

done in TM. Enter 0 if there was no subject payroll

in the district this quarter

Box 6a. Tax rate. TM yearly tax rates are:

2023 = 0.008037 2022 = 0.007937

Box 7a. Total tax amount. Multiply box 5a by box

6a. Round down to the nearest cent and enter the

tax amount. If you are subject to TM tax but had no

tax this quarter, enter 0.

Box 8a. Tax pre‑paid this quarter. Enter the amount

of TM tax prepaid this quarter. Include any TM

credits used.

Box 9a. Total due. Enter box 7a minus box 8a. If the

amount is zero or less, enter 0.

Lane Transit District (LTD)

Box 5b. Subject wages. Enter wages paid for work

done in LTD. Enter 0 if there was no subject payroll

in the district this quarter

Box 6b. Tax rate. LTD yearly tax rates are:

2023 = 0.0078 2022 = 0.0077

Box 7b. Total tax amount. Multiply box 5b by box

6b. Round down to the nearest cent and enter the

tax amount. If you are subject to LTD tax but had

no tax this quarter, enter 0.

Box 8b. Tax prepaid this quarter. Enter the amount

of LTD tax prepaid this quarter. Include any LTD

credits used

Box 9b. Total due. Enter box 7b minus box 8b. If the

amount is zero or less, enter 0.

State Withholding Tax Liability

Boxes 11a‑11d. See Box 2a instructions under

Monthly.

Unemployment Insurance (UI)

Box 12. Number of covered workers for UI. Com-

plete this section if you’re subject to UI law. If you

have questions about how to count workers, call

1-800-262-3912 ext. 7-1248 or 503-947-1248.

Monthly number of covered workers. Include all

full-time and part-time workers who worked or

received pay subject to UI law during the payroll

period that includes the 12th of the month. Use the

following guidance for your specific pay period:

• Daily pay period. Enter the number of workers

on the daily payroll for the workday on or nearest

the 12th of the month.

• Weekly, biweekly, or semi-monthly pay period.

Enter the number of workers on the payroll for

the period that includes the 12th of the month.

• Monthly pay period. Enter the number of workers

on your monthly payroll.

If there were no covered workers during any pay

period, enter 0 in the appropriate box(es). Don’t

leave these boxes blank.

Add boxes 12a, 12b, 12c and place the total in box

12d.

Box 13a. UI Subject wages. This amount must be

the same as box G (Total UI Subject wages) on Form

132. Include excess wages (see box 14a). Enter 0 if

you had no UI subject wages this quarter.

Box 14a. Excess wages. Excess wages are wages

above the taxable wage base for the year, per

employee. Yearly taxable wage bases are:

2023 = $50,900 2022 = $47,700

2021 = $43,800 2020 = $42,100

Reimbursing employers and Local Government

Employers Benefit Trust Fund participants, leave

this box blank.

Box 15a. Taxable wages. Enter box 13a minus box

14a. Reimbursing employers, leave this box blank.

Box 16a. UI tax rate. Use your current year’s UI

tax rate. For the current rate, go to OED's website

(see page 1).

Reimbursing employers, leave this box blank.

Box 19a. Total tax. Multiply box 15a by box 16a.

Round down to the nearest cent and enter the tax

amount. Enter 0 if you had no UI tax this quarter.

Box 20a. UI tax prepaid this quarter. Enter the

amount of UI tax prepaid or credits used for this

quarter.

Include any credit amount that may have been

overpaid in previous quarters where no refund was

requested or issued (see page 12).

Box 21a. UI penalty and interest owed. Enter the

amount of penalty and interest owed if Form OQ

is submitted more than 10 days after the due date.

To calculate the penalty, multiply the number of

employees by $10. The minimum penalty is $100.

The maximum penalty is $2,500. If there were no

employees, the penalty is up to $100.

To calculate interest owed, multiply the unpaid

tax owed by 0.015 for each month or fraction of a

month after the date the payment is due. Interest is

assessed even if the payment is one day late.

When calculating interest, use only the amount of

unpaid tax. Don’t calculate interest on previously

assessed interest or penalties.

Box 22a. Total due. Enter box 19a minus box 20a

plus box 21a. If the amount is less than zero, enter 0.

Paid Leave Oregon (Paid Leave)

Box 13b. Subject wages. Enter total wages subject

to Paid Leave. This amount must be the same as

box H (Total Paid Leave subject wages) on Form

132. Include excess wages (See box 14b). Enter 0 if

you had no Paid Leave subject wages this quarter.

Box 14b. Excess wages. Enter total excess wages

subject to Paid Leave. Excess wages are wages

above the Paid Leave contribution wage base for

the year, per employee. Yearly contribution wage

base is:

2023 = $132,900

Box 15b. Taxable wages. Enter box 13b minus box

14b. If the amount is zero or less, enter 0.

Box 16b. Paid Leave contribution rate. Enter the

current contribution rate of 1 percent (0.01).

Box 17. Paid Leave employer contributions. If

you are a large employer, or are a small employer

who received assistance grants, multiply box 15b

by box 16b by .40 (15b x 0.01 x 0.40). Round to the

nearest cent.

If you are a small employer, leave this box blank.

For information on determining if you are a large

or small employer, visit the Paid Leave website

(page 1).

Box 18. Paid Leave employee contributions. Mul-

tiply box 15b by box 16b by .60 (15b x 0.01 x 0.60).

Round to the nearest cent.

Note: Employers must begin withholding employee

contributions for Paid Leave starting with wages

paid on or after January 1, 2023. Employee contribu-

tions must be held in trust until paid to DOR quar-

terly on Form OR-OTC-V. An employer may choose

to pay all or part of the employee's contribution.

Box 19b. Total Paid Leave contributions. Add

boxes 17 and 18.

Box 20b. Paid Leave contributions pre‑paid this

quarter. Enter the amount of pre-paid contributions

for this quarter. Include any credit amount that may

have been overpaid in previous quarters where no

refund was requested or issued.

Box 21b. Penalty and interest owed. Enter the

amount of penalty and interest owed if Form OQ

is submitted more than 10 calendar days after the

due date. To see how to calculate the penalty, see

Penalties.

To calculate interest owed, multiply the unpaid

contribution amount owed by 0.015 for each month

or a fraction of a month after the date the payment

is due. Interest is assessed even if the payment is

one day late.

When calculating interest, use only the amount of

unpaid tax. Don’t calculate interest on previously

assessed interest or penalties.

Box 22b. Total due. Enter box 19b minus box 20b

plus box 21b. If the amount is zero or less, enter 0.

Box 23. Out‑of‑state employees. Enter the number

of employees who worked exclusively outside of

Oregon during the quarter. Don’t include tempo-

rary employees hired to replace employees using

Paid Leave benefits (see box 24).

Box 24. Paid Leave Replacement Workers. Enter

the total number of temporary employees hired as

replacements for employees off from work for Paid

Leave benefits during the quarter.

Special payroll tax offset

Box 25. Special payroll tax offset. Multiply box

15a by the following quarterly rate. Don’t add or

subtract this amount from boxes 19a or 32.

Quarterly rates are:

1st 2nd 3rd 4th

Quarter Quarter Quarter Quarter

2023 0.0012 0.0009 0.0009 0.0009

2022 0.0009 0.0009 0.0009 0.0009

2021 0.0012 0.0009 0.0009 0.0009

2020 0.0009 0.0009 0.0009 0.0009

Don’t complete this section if you’re a reimbursing

employer, a Local Government Employers Benefit

Trust Fund (LGEBTF) employer, or an employer

not required to pay Federal Unemployment Tax

Act (FUTA).

Workers’ Benefit Fund (WBF) assessment

Box 27. Hours worked by paid workers subject to

Oregon Workers’ Compensation law. Like wages,

report hours in the quarter that they are paid. Total

all full and partial hours worked by all paid indi-

viduals subject to Oregon’s WC law or covered by

WC insurance through personal election. You must

include hours worked by individuals paid by sal-

ary or on a basis other than by the hour.

Enter the total hours rounded down to the nearest

whole (no fractions or decimals). If you have no

hours to report for the quarter, enter 0.

Note: The hours you report for the WBF assess-

ment won’t necessarily equal the hours you report

for UI tax purposes on Form 132. In part, this is

because there may be differences in who is subject

to which tax. Contact DCBS for more information

(see page1).

Box 28. WBF assessment rate. WBF assessment

rates are:

2023 = 0.022 2022 = 0.022

2021 = 0.022 2020 = 0.024

Employers contribute one-half of the hourly assess-

ment amount and deduct one-half from workers’

wages.

Box 29. Total assessment. Multiply box 27 times

box 28. Round down to the nearest cent. This is

the total WBF assessment due for the quarter. If no

assessment is due for the quarter, enter 0.

Box 30. Assessment prepaid. Enter the amount

of prepaid WBF assessment or WBF assessment

credits used this quarter (see page 12).

Box 31. Total WBF assessment due. Subtract box 30

from box 29. This is the net WBF assessment amount

due for the quarter. It should match the amount you

enter in the “Workers’ Benefit Fund Assessment”

box on FormOR-OTC-V. If the amount is zero or

less, enter 0.

Box 32. Total payment

Total the amounts in boxes 10, 22a, 22b, and 31 and

enter in box 32.

If you have credits, see page 12.

You can make your payment to DOR by mailing in

Form OR-OTC-V with your check or, if you have a

Revenue Online account, you can pay on Revenue

Online.

Employee Detail Report (Form 132) Instructions

Employers are required to complete Form 132.

Form 132 must be complete and legible to be

processed. Incomplete or illegible forms will be

returned to you. If they are returned to you, you

will need to correct and resubmit your forms

within 14 days of the date of notice for them to be

processed on time.

Enter the Business name, FEIN, BIN, Quarter

and Year. Enter the total UI subject wages paid to

employees during the quarter. If you use more than

one page of Form 132, enter the total from all pages

on page 1 only. This figure must equal the amount

in box 13a, Form OQ.

Box 1a. Social Security number (SSN). Enter the

SSN for each employee reported.

Box 1b. Employee name. Enter the first initial and

last name of each employee reported.

Box 1c. Hours worked during this quarter. Enter

the number of hours each employee worked in

the quarter. If you don’t track hours for a full-

time employee, use 520 hours for the report. For

fractions or portions of an hour worked by an

employee, round up any portion of an hour to the

nearest whole hour.

Report the actual number of hours worked, both

straight time and overtime. Don’t report hours paid

for sick leave, vacation leave, or any other hours

paid where no work was performed. Even though

these hours aren’t reported in box 1c, wages paid

are still included in the subject wages in box 1g.

Although you report wages in the quarter they are

paid, report hours in the quarter they are worked.

Note: The hours you report for UI tax purposes on

Form 132 won’t necessarily equal the hours you

report for the WBF assessment on Form OQ, box

27. In part, this is because there may be differences

in who is subject to which tax. Also, hours for the

WBF assessment should be reported, like wages,

in the quarter they are paid. The hours for UI tax

purposes should be reported in the quarter they

are worked.

Enter 0 for an employee who didn’t work during

the quarter but received wages. Don’t leave blank.

Box 1d. State income tax withholding. Enter the

amount of withholding tax for employees who

are subject to UI law. Round to the nearest dollar.

Report whole dollars only.

Box 1e. STT subject wages. Enter the total STT

subject wages paid to each employee during the

quarter regardless of whether the employee’s

wages were more than the UI taxable wage base.

Wages are reported in the quarter paid to the

employee regardless of when earned. Enter 0 for

an employee who didn’t work during the quarter.

Don’t leave blank.

Box 1f. STT withholding. Enter the STT withheld

for the quarter. Round to the nearest cent. Enter 0

for an employee who didn’t work during the quar-

ter but received wages. Don’t leave blank.

Box 1g. UI subject wages. Enter the total UI subject

wages paid to each employee during the quar-

ter regardless of whether the employee’s wages

were more than the UI taxable wage base. Wages

are reported in the quarter paid to the employee

regardless of when earned.

Box 1h. Paid Leave subject wages. Enter the total

Paid Leave subject wages paid to each employee

during the quarter regardless of whether the

employee’s wages were more than the Paid Leave

contribution wage base. Wages are reported in the

quarter paid to the employee regardless of when

earned.

Column totals. Boxes C, D, E, F, G, and H. Enter

the column totals for all employees reported on the

page. Don’t include the totals from other pages of

this form.

Oregon Schedule B State Withholding Instructions

Line instructions—Schedule B

Complete Schedule B if you are required to deposit

on a semi-weekly or one-banking-day basis. This

form includes a box for every day of the quarter.

Find the boxes that match your payroll dates.

Enter the amount of Oregon tax withheld from

your employees during each payroll period. Enter

the total tax withheld for each month in boxes A,

B, and C. Enter the total of all the amounts in box

D. The total should equal the total withholding

tax reported in box 11d on Form OQ. Don’t enter

credits (see page 11).

Unemployment Insurance Tax Information

Subject wages

Generally, wages reportable for FUTA purposes are

reportable for UI tax. All wages, including draws,

are reportable when paid to the employee. For

example, wages paid April 1 for work performed

in March are reportable in the second quarter

(April–June).

An employee is any person (including aliens and

minors) employed for pay by any employer subject

to OED law (ORS 657.015). This includes contract,

casual, or temporary labor.

“Wages” means all compensation for service,

unless specifically excluded by law. Payments other

than cash are reportable at cash value in the quarter

in which they are available to the employee.

Examples of subject wages include:

• Payments for services to officers and employees

of any type of corporation, except those officers

electing to be excluded under the corporation

provision (see excluded wages, this page).

• Payments for agricultural and domestic (in-home

services) labor by qualified employers.

• Payments for services to employees of nonprofit

organizations or political subdivisions.

• Payments for services to clergy and employees of

churches or other religious organizations.

• Special payments for services, such as commis-

sions, fees, gifts, bonuses, prizes, separation

allowances, guaranteed wage payments, vacation

pay, holiday pay, and sick pay.

• Employee tips reported by the employer as

directed by Internal Revenue Code Section 3306.

• Board provided to employees as part of their pay

has a minimum value of 30 percent of the standard

per diem meal rate within the continental United

States. Round the per-diem rate to the nearest

dollar. The rate per month will be 30 times the

rounded daily rate.

If room is also furnished, no additional value will

be placed upon it. If room and board are furnished

at hotels, resorts, or lodges, or if a room only, an

apartment, a house, or any other consideration is

provided, the value for tax purposes will be the

fair market value.

Excluded wages

Examples of payments that aren’t subject to UI tax

under UI law are:

• Payments to a sole proprietor or the sole propri-

etor’s child under 18, spouse, or parent.

• Payments to legally responsible and registered

general partner(s) of a Limited Liability Partner-

ship (LLP) or to members of a Limited Liability

Company (LLC).

•

Payments by nonprofit or public educational insti-

tute to full-time students attending said institution.

• Non-cash payments to workers in agricultural or

domestic (in-home services) employment.

• Sick pay under WC law.

• Certain sole corporate officers and closely held

family corporations that elect in writing to

exclude payments for services to corporate offices

who:

— Are directors;

— Have a substantial ownership interest in the

corporation; and

— Are members of the same family, as parents,

stepparents, grandparents, spouses, sons-

in-law, daughters-in-law, brothers, sisters,

children, stepchildren, adopted children, or

grandchildren.

An election to exclude corporate officers must be

in writing and will be effective the first day of the

current or preceding calendar quarter in which

the request was submitted. To download the form

visit OED’s website (see page 1).

The exclusion doesn’t go into effect until you

receive written approval.

Note: Those excluded from state UI tax may be

subject to higher FUTA tax.

UI tax payments

UI tax payments are due quarterly when reports

are due (see page 4). When there is more owed

than taxes, payments are applied first to legal fees,

penalties, and interest. The remainder is applied

to tax owed.

Special payroll tax

The UI tax program is authorized to collect a spe-

cial payroll tax that is calculated every quarter.

This isn’t an additional tax. Employers subject to

FUTA must deduct the special payroll tax from

the total state unemployment tax to determine the

amount reported as “contributions paid to the state

unemployment fund” on FUTA Form 940.

The special payroll tax funds the Wage Security

Fund (BOLI) and the Supplemental Employment

Department Administration Fund (SEDAF). The

BOLI fund pays final wages when a business closes

and doesn’t have enough money to make final

payroll. The SEDAF fund provides OED's services.

Don’t include the special payroll tax to calculate

a credit when reporting on federal Form 940. To

calculate “contributions paid to the state,” use two

lines in item 3 on Form 940 (computation of tenta-

tive credit)—see the table on page 14 for the correct

amounts.

Example 1: An employer has a tax rate of 3 percent

(0.03). In the second quarter, the experience rate

will be 2.91 percent (0.0291), which is the tax rate

less the 0.09 percent (0.0009) special payroll tax

offset.

Example 2: Employers with the highest state

unemployment tax rate, 5.4 percent (0.054), should

not calculate the amount of the special payroll tax

offset. The employer should use the unadjusted

amount of taxes paid to the state as “contributions

paid to your state unemployment fund.”

“Contributions actually paid to the state” should

equal the amounts on line 17, Form OQ for each

quarter. If the amounts paid were less than owed,

report the amount actually paid. To download

Form 940 visit the IRS website (see page 2).

Exemption from UI tax

An employer who doesn’t have enough employ-

ment or payroll may qualify for exemption from

UI tax (ORS 657.415). To apply for the exemption,

file a written request with the director of OED. If

approved, the exemption will continue until the

employer again qualifies as an employer (ORS 657).

Election of coverage

An employer who has employees not subject to

UI tax may file a written election to cover such

employees (ORS 657.425). You may choose to:

1. File reports and pay associated taxes, or

2. Apply for the election by filing a Notice of Election

to Cover Employees form with the director of OED.

You will need to receive written notification of

approval to begin coverage. To download the

form visit OED's website (see page 1).

Paid Leave Oregon Contribution Information

Subject wages

Generally, wages reportable for FUTA purposes

and Unemployment Insurance purposes are report-

able for Paid Leave. All wages, including draws,

are reportable when paid to the employee. For

example, wages paid April 1 for work performed

in March are reportable in the second quarter (April

to June).

Paid Leave covers more employees and employ-

ment than Unemployment Insurance – employers

may be required to report wages for more employ-

ees for Paid Leave, but what is included in wages

is the same for both programs. An employee is any

person (including aliens and minors) employed for

pay by any employer subject to Paid Leave (ORS

657B.010). This includes contract, casual, tempo-

rary, part-time, or full-time labor employees.

Paid Leave subject wages are payments made to

an individual for personal services and the cash

value of all compensation to that individual in

any method other than cash. Unless specifically

excluded, gross subject wages include, but are not

limited to, the following:

• Salary and hourly pay.

• Piece rate and by-the-job pay.

• Vacation, sick pay, holiday pay, and paid time off

(PTO).

• Bonuses, fees, and prizes from an employer.

• Compensatory time and standby pay.

• Commission or guaranteed wage payments.

• Sickness and accident disability payments.

• Dividends and distributions for services .

• Tips and gratuities.

• Dismissal and separation allowance.

• Compensation other than cash, such as room

and board (except for agricultural and domestic

employees).

• Fringe benefits, such as company vehicles, com-

pany paid parking, sick pay by third parties

(e.g. insurance companies), and dependent care

assistance.

• Examples of payments that should not be

reported as gross subject wages for Paid Leave:

– Payments to flexible spending accounts

and health saving accounts that meet the

requirements of the Internal Revenue Code

(IRC) section 125 plan paid by the employer

or employee.

– Health, dental, and other insurance paid by

the employer.

– Health, dental, and other insurance paid by

the employee under the IRC Section 125 Plan.

– Meal and travel expenses and per diems

paid by the employer under an account-

able plan.

– Retirement or pension income.

– Sickness or accident disability under work-

er’s compensation.

• Examples are not all inclusive and do not cover

all wages. See ORS 657B.010(26) and applicable

administrative rules in OAR 471-070 chapter for

additional information.

Paid Leave for workers who work or

reside in another state

Generally, where wages are performed is treated

the same for Paid Leave as Unemployment

Insurance and other states with Paid Leave. Paid

Leave contributions are due for all employees

that work in Oregon, even if they live in another

state. Employers should withhold and pay

contributions on wages that are earned for

services performed entirely in Oregon and for

work that is performed both within and outside

of Oregon when the work outside of Oregon is

incidental to work inside of Oregon.

This includes wages for the following employees:

• Oregon residents whose work is entirely in

Oregon.

• Residents of other states who work entirely in

Oregon.

• Employees who work remotely in Oregon for

employers in other states.

• Employees who work in Oregon and out-of-state

when the work in other states is temporary or

transitory.

• Employees who work in Oregon and out-of-state

and when the base of operations or location that

directs the work is in Oregon.

• Employees, who are residents of Oregon, who

complete some work in Oregon when there is

no base of operations or location that directs the

work.

This doesn't include wages for the following

employees:

• Oregon residents that work in other states.

• Employees that work remotely in other states for

Oregon employers.

• Employees that complete some work in Oregon,

including remote work, if the base of operations

or location that directs the work is out-of-state

and some work is done in that state.

Paid Leave contribution payments

Paid Leave contribution payments are due quar-

terly when reports are due (see page 10). When

there is more owed than contributions, payments

are applied first to legal fees, penalties, and interest.

The remainder is applied to Paid Leave contribu-

tions owed. Credit balances are treated as payments

(OAR 471-070-3310).

Exemption from Paid Leave

Paid Leave covers almost every Oregon employer,

and almost all employees in Oregon. This includes

small and large employers, non-profits, chari-

ties, and faith-based organizations. The following

employers are exempt from Paid Leave:

• Federal employers and their employees

• Tribal governments and their employees (may

choose coverage)

• Self-employed individuals (may choose coverage)

Choose coverage for Paid Leave

Tribal governments and self-employed individuals

are exempt from requirements to participate in Paid

Leave; however, you can choose to participate. If

you choose to participate, you will report wages

from the Tribal government or net income from

self-employment and pay contributions. Contact

OED for more information (see page 1).

Employer responsibilities

Employers with employees working in Oregon are

required to:

• Report employee wages for those working in

Oregon and employee counts for both Oregon

employees and those that work in other state(s).

• Withhold and submit the employee portion of

contributions quarterly (or cover some or all those

contributions for their employees as an employer-

offered benefit) and submit the contributions.

• Pay the employer portion of contributions quar-

terly (unless exempt from paying employer con-

tributions as a small employer).

Withholding Tax Information

Subject wages

Examples of taxable wages include:

• Salaries, commissions, bonuses, wages, tips, fees,

prizes, separation allowances, guaranteed wage

payments, and vacation and holiday pay.

• Payments by a corporation, including S corpora-

tions and professional corporations, to a corporate

officer for services, including guaranteed wage

payments for services.

• Wages paid when an employer-employee relation-

ship exists between spouses, domestic partners,

or a parent and child.

Exempt wages

Oregon withholding law exempts wages paid for

certain kinds of services, labor, employee allow-

ances for the benefit of employer, and reimbursed

employee business expenses. A list of exempt

wages is in the Employer’s Guide For Doing Business

in Oregon (see page 2).

However, if any of the following apply, use the

"single/head of household" filing status and zero

allowances:

•

Your employee claims exempt status for Oregon only.

•DOR or the IRS tell you not to permit allowances.

•The employee claims more than 10 allowances.

•The employee’s wages are exempt from federal

or state taxation, and the employee’s income is

expected to be more than $200 per week.

Employees who owe tax when they file their

Oregon personal income tax return may not have

had enough state tax withheld during the year. To

prevent this in the future, they may choose to claim

a lower number of Oregon allowances or to have an

additional amount withheld per paycheck.

Withholding on IRAs, annuities, and

compensation plans

A payer of commercial annuities, employer-

deferred compensation plans, and retirement plans

must withhold tax from the distributions on behalf

of the individual payee unless the individual payee

chooses to have no withholding.

The payee must give federal Form W-4P to the

payer to show the number of exemptions the

payer should use to calculate state withholding.

A payee may also use Form W-4P if they choose

to have no withholding.

The payer must withhold as if the payments were

wages, using the tax tables furnished by DOR.

The amount of withholding per payee must be

$10 or more.

Withholding on pension and annuities requires

a different BIN than your payroll account BIN

because these are not payroll wages.

State withholding requirements on IRAs, annui-

ties, and deferred compensation plans are similar

to federal withholding requirements (IRC Section

3405). The difference is that state withholding

isn’t required for a rollover from one qualifying

plan to another. Oregon doesn’t follow the federal

backup withholding rules for pension and annui-

ties distributions.

The payer issues 1099s to the individual payees at the

end of the year, and files Form OR-WR with DOR.

Contact DOR for more information (see page 1).

Figuring withholding tax

All Oregon employers must withhold tax from

employee wages (including draws) at the time

employees are paid. Taxes are withheld and

reported in the quarter the employee is paid.

To figure the amount of tax to withhold from an

employee’s wages:

• Use the Oregon withholding tax tables on DOR's

website (see page 1).

• 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

Form W-4 may not provide the correct withholding

for Oregon taxes. DOR has created Form OR-W4,

Oregon withholding allowance certificate, to

help employees determine correct allowances for

Oregon (see DOR on page 1).

What wages are subject to Oregon

withholding?

• Salaries, commissions, bonuses, wages, tips, fees,

prizes, separation allowances, guaranteed wages

payments, and vacation and holiday pay.

• Payments by a corporation to a corporate officer

for services.

• Remuneration paid in an employer-employee

relationship with spouses, domestic partners, or

a parent and child

A list of exempt wages can be found in the Oregon

Employer’s Guide.

What form do my employees use to claim

allowances for Oregon?

Employees can use Form OR-W-4 if they are claim-

ing or changing their withholding after January 1,

2020 or if they revise their federal Form W-4 after

January 1, 2019.

If they’ve filed an “Oregon-only” federal Form W-4

or Form OR-W-4 before January 1, 2019 they don’t

need to change their allowances for Oregon.

Who needs to file Form OR-W-4?

Employees who:

• Were hired on or after January 1, 2020.

• Have had a financial situation change.

• Want to change their withholding amounts.

• Want to claim exemption from their Oregon

withholding.

• Have relocated from another state.

How do I withhold taxes for an employee

who refuses to complete Form OR-W-4 or

federal Form W-4?

Withhold using Single with zero allowances.

Can an employee have different

withholding amounts for state tax than for

federal tax?

Yes, Form OR-W-4 is for Oregon withholding only.

Federal Form W-4 is for federal withholding.

How do I calculate withholding tax?

To calculate the amount of tax to withhold from an

employee’s wages:

• Use the Oregon Withholding Tax Tables if:

– The employee’s wages are less than $50,000

annually,

– The employee’s federal withholding is

determined using a 2019 or earlier federal

Form W-4, and

– The employee is claiming the same marital

status and number of allowances for both

federal and state withholding.

• Use the Oregon Withholding Tax Formulas in all

other situations, including computer payroll

systems.

If any of the following apply, withhold at 8 percent,

instead of using Form OR-W-4 or federal Form W-4:

• Your employee claims exempt status for Oregon

only.

• DOR or IRS tells you not to permit allowances.

• The employee’s exemption status expired, and

they did not submit a new Form OR-W-4.

You must withhold tax from employee wages

(including draws) at the time employees are paid.

Taxes are withheld and reported in the quarter the

employee is paid.

Does Oregon require withholding on

household employees?

No, you’re not required to withhold for household

employees. However, you can if the household

employee asks you to withhold and you agree. You

must fill out the Combined Employer's Registra-

tion form and the employee must complete Form

OR-W-4 or an Oregon-only federal Form W-4.

What if I have an employee who claims to

be exempt from Oregon withholding.

If the employee claims to be exempt for both state

and federal taxes and the employee's earnings

are more than $200 a week, send a copy of Form

OR-W-4 or Form W-4

to:

W-4 Project Manager

Oregon Department of Revenue

PO Box 14560

Salem, OR 97309

When can an employee claim exempt?

An employee can claim exempt from Oregon with-

holding if:

• Their compensation is exempt under a provision

of federal or state law.

• They had a refund of all state income tax withheld

from the previous tax year and expect to have a

refund of all state income tax withheld for the

current year.

An employee must provide a new Form OR-W-4

to claim an exemption for each year. Exemptions

expire on February 15 for the prior year. Exemp-

tions on IRA’s, annuities, and compensation plans

don’t expire until revoked.

Does DOR require copies of Form OR-W-4

and federal Form W-4?

Yes, in the following instances (OAR 150-316-0290).

Send DOR a copy of the form being used to with-

hold for Oregon within 20 days of the date filed, if

the employee claims any of the following:

• More than 10 withholding allowances on Form

OR-W-4.

• An exemption from withholding and their income

is expected to exceed $200 per week for state

purposes.

• Exempt for Oregon withholding, but not exempt

for Federal withholding.

What if I don’t have copies of the

employee’s W-4 forms?

If you have a fax from an electronic payroll system,

you’ll need to recreate the form. If you don’t have

a copy or fax of the form, a report will substitute if

it contains the employee’s:

• Name.

• Social Security Number (SSN).

• Date of birth.

• Date of withholding statement or exemption

certificate submission.

• Election of married or single status.

• Number of withholding allowances claimed by

the employee, if applicable.

• Election of exemption status.

• Reason for claiming the exemption status.

Send copies or reports to:

W-4 Project Manager

Oregon Department of Revenue

PO Box 14560

Salem, OR 97309

What if I receive a determination letter for

an employee?

A determination letter requires you to withhold

based upon marital status and number of allow-

ances for an employee. You will need to change the

employee’s withholding accordingly. The employee

will also receive a copy of the letter.

The determination stays in effect until you receive a

new determination letter or the employee files a new

Form OR-W-4 increasing their withholding. If the

employee wants to lower their withholding, they need

to follow the instructions and refile Form OR-W-4.

Do I withhold differently for employees

who are nonresident aliens?

Generally, no. However, if the IRS grants the

employee an exemption, DOR will honor the

exemption. To receive an exemption, the employee

must file federal Form 8233 with you. If any por-

tion of the employee’s wages are not exempt, use

the employee’s Form OR-W-4 elections to withhold

on those non-exempt wages. Advise employees to

follow the instructions on Form OR-W-4.

Do I withhold differently on IRA’s,

annuities, and compensation plans?

If you pay for commercial annuities, employer-

deferred compensation plans, or retirement plans

you must withhold tax, unless the employee or

payee chooses to have no withholding.

The employee or payee must provide a filed federal

Form W-4P or Form OR-W-4 for you to determine

the withholding amount, even if they choose

no withholding. Withhold as if the payments

were wages. You must withhold $10 or more per

employee or payee.

Oregon withholding isn’t required for a rollover

from one qualifying plan to another. Oregon

doesn’t follow the federal backup withholding

rules for pension and annuities distributions.

You are required to use a different BIN than your

payroll account BIN because these are not payroll

wages. You will need to issue 1099s to employees

and payees at the end of the year and file 1099s

electronically through iWire.

Where do I get Form OR-W-4?

Download Form OR-W-4 from DOR's website (see

page 1). Use what the employee claims for federal

purposes for Oregon only if the employee doesn't

submit Form OR-W-4 or a separate federal Form

W-4 with "Oregon Only" written on it.

Where do I get federal Forms W-2 and W-4?

You can get these forms from the IRS (see page 2).

Transit District Excise Tax Information

These tax programs are administered by DOR for

the Tri-County Metropolitan Transportation Dis-

trict (TriMet) and the Lane Transit District (LTD).

They provide revenue for mass transit (ORS 267).

Transit payroll (excise) tax is imposed on most

employers who pay wages for services performed

in the TriMet or LTD districts. If you use a payroll

service, you may need to inform them of this tax.

Who must file a report?

Unless exempt (see next column), employers who

have resident or nonresident employees working

in the TriMet or LTD districts must register and file

with DOR. If an employer doesn’t have employees

working within the transit district boundaries, the

payroll isn’t subject to the transit tax.

Wages subject to transit districts

Wages means all salaries, commissions, bonuses,

fees, or other items of value paid to a person

for services performed within a transit district

(ORS 267.380).

Transit district wages also include:

• Contributions to a Simplified Employee Pension

(SEP) made at the election of the employee.

• Payments for the purchase of IRC Section 403(b)

annuities under salary-reduction agreements.

• Contributions to 401(k) retirement plans chosen

by the employee, including employer-matched

contributions.

• Pick-up payments to governmental retirement

plans under salary-reduction agreements.

• Amount deferred under governmental deferred

compensation plans.

• Any amount deferred under a non-qualified

deferred compensation plan.

• Payment to an IRC Section 408 Individual Retire-

ment Account under salary-reduction agreement.

Exempt payroll

The following are exempt from TriMet and LTD

excise taxes:

• Federal government units

• Federal credit unions

• Public school districts

• Organizations, except hospitals, that qualify for

exemption [ORS 267.380(1)(b)].

• All foreign insurers

• 501(c)(3) nonprofit institutions (except hospitals)

• Insurance adjusters, agents, and agencies and

their office support staff, are exempt from transit

tax if the business income is from insurance-

related activity. Non-insurance income is taxable

(ORS 731.840).

• Domestic service in a private home

• Cafeteria plans

• Casual labor

• Services performed outside the district

• Seamen who are exempt from garnishment

• Employee trusts that are exempt from taxation

• Wages paid to employees whose labor is solely

connected to planting, cultivating, or harvesting

seasonal agricultural crops

These apply only to the TriMet District:

• Public education districts

• Public special service and utility districts

• Port authorities

• Fire districts

• City, county, and other local government units

How to figure the transit tax

The transit tax is an employer-paid tax. It’s based

on the amount of gross payroll paid for services

their employees perform within the TriMet or LTD

district.

Use the current TriMet or LTD tax rates. If you are

subject to TriMet or LTD transit tax and no tax rate

is printed on the Form OQ, visit DOR's website

(see page 1).

TriMet District service area

TriMet serves the Portland metropolitan area, which

includes parts of Multnomah, Washington, and Clackamas

counties. For information see page 1.

Lane Transit District

(LTD) service area

LTD serves the entire

Eugene-Springfield urban

area and several rural areas.

Some ZIP codes may not

line up with district bound-

aries. For information see

page 1.

ZIP codes in LTD

97003

97005

97006

97008

97024

97027

97030

97034

ZIP codes partially in TriMet District

97035

97036

97062

97068

97077

97201

97202

97203

97204

97205

97206

97209

97210

97211

97212

97213

97214

97215

97216

97217

97218

97219

97220

97221

97222

97223

97225

97227

97229

97230

97232

97233

97007

97009

97015

97019

97022

97023

97045

97060

97070

97078

97080

97086

97089

97113

97116

97123

97124

97140

97224

97231

97401

97402

97403

97404

97405

97406

97407

97408

97424

97426

97437

97438

97440

97448

97452

97455

97477

97478

97482

97487

97488

97489

97236

97239

97256

97258

97266

97267

ZIP codes completely in TriMet District

Workers’ Benefit Fund Assessment Information

Workers’ Benefit Fund

The Workers’ Benefit Fund (WBF) supports pro-

grams that benefit injured workers and the employ-

ers who help them return to the work force. Visit

DCBS' website for more information about pro-

grams supported by the fund (see page 1).

Note: The WBF assessment is separate from WC

insurance premium and doesn’t provide insurance

coverage.

Workers subject to WBF assessment

Individuals subject to the WBF assessment are:

• All paid workers for who the employer is required

by Oregon law to provide WC insurance cover-

age; and

• All paid individuals (workers, owners, offi-

cers) who may otherwise be non-subject, but

the employer chooses to cover under WC

insurance; and

• All paid individuals performing personal support

work who are eligible for WC insurance coverage

[HB 3618 (2010)]. Refer to ORS 410.600-410.625 for

definition of home care workers.

For questions regarding subjectivity, contact DCBS

(see page 1 under Subjectivity questions).

WBF assessment reporting exemptions

As a business, you may qualify for exemption

from reporting the WBF assessment if you don’t

have any paid individuals (including yourself)

covered by your WC insurance policy. To request

an exemption from WBF assessment reporting,

complete and mail to DCBS a Corrections and

Changes Notification form. To download the form,

visit DCBS' website (see page 1).

Hourly assessment

This assessment is based on hours worked by all

paid individuals subject to the assessment. If you

don’t track hours, use the flat rate calculation or

calculate reasonable hours worked. For details,

visit DCBS' website (see page 1).

Hours are reportable in the quarter they are paid.

For example, report hours worked in March, but

not paid until April 1, in the second quarter.

How to update or close your

WBF assessment account

If your business changes ownership, discontinues

business, or no longer employs workers, complete

a Business Change in Status Form, located in the

back of this booklet. In addition, contact your WC

insurer with the corrected information.

You can download forms at: www.oregon.gov/employ/businesses/tax or www.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.

Oregon Combined Payroll Tax

Additional Forms 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

Oregon Employment Department

150-211-156 (Rev. 12-16)

Oregon Combined Payroll Tax

Business Change in Status Form

To update business status and employment information

Attach additional sheets if needed.

Business name

Other names (ABN/DBA)

BIN (Oregon business identification number)

FEIN (Federal employer identification number)

General updates (check all that apply)

Owner/Officer updates:

To update owner/officer informa-

tion, attach a complete list of

current owners/officers including

position, social security number

(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

Closed No longer doing business in Oregon Sold Leased Transferred

Was business operating at the time it was sold, leased or transferred?

Yes No

How many employees were transferred?

Effective date:

Date of final payroll:

Describe what was transferred

New business name

New owner’s name

New owner’s address

Where are the records of the terminated business? (Include contact name, phone, address, city, state, ZIP code)

New owner’s phone

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

from:

Change

to:

Corporation —“C” Corporation—Subchapter “S”

Individual (Sole Proprietor)

Partnership —General Partnership—Limited

LLP (Limited Liability Partnership)

Corporation Sole Proprietor/Single Member Partnership

LLC (Limited Liability Company) Recognized by IRS as:

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

to cover owners, officers or members.

Only LLC members or officers

Courtesy withholding

Only using independent contractors

Employing Oregon residents in another state. State: Now working in Oregon. Effective date:

Using leased employees

Name of leasing company

Leasing company contact name

Address City

City

State

ZIP code

Phone

Date employees leased

Number of leased employees:

Worker leasing company license number

Number of non-leased employees: Leasing corporate officers/owners?

Yes

Fax to: 503-947-1700 or mail to: Employment Department, 875 Union St NE Rm 107, Salem OR 97311-0030

Signature

Print name Title

Date Phone

Submitted by

Corporation —“C” Corporation—Subchapter “S”

Individual (Sole Proprietor)

Partnership —General Partnership—Limited

LLP (Limited Liability Partnership)

Corporation Sole Proprietor/Single Member Partnership

LLC (Limited Liability Company) Recognized by IRS as:

Part

of the business was

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

NOTE: Some federal employer identification number (FEIN)

and name changes may require a new Combined Employer’s

Registration, 150-211-055, form to be completed.

• Provide the correct FEIN for your business.

• Correct the business name and spelling errors as needed.

• Check the “Now doing business in TriMet/Lane Transit

District” box and include the effective date if you’re an

employer paying wages earned in the TriMet or Lane

Transit District. You must register and file with the Oregon

Department of Revenue. Wages include salaries, commis-

sions, bonuses, fees, payments to a deferred compensation

plan, or other items of value.

• For boundary questions, see the Oregon Combined Payroll

Tax booklet, 150-211-155, for the list of cities and ZIP codes.

— The TriMet district includes parts of Multnomah, Wash-

ington, and Clackamas counties. For TriMet boundary

questions call 503-962-6466.

— Lane Transit District serves the Eugene-Springfield

area. For Lane Transit District boundary questions call

541-682-6100.

Re-opened business

To re-open your business that you’ve closed for:

• Less than one year, file a:

— Business Change in Status Form, 150-211-156.

• One year or more, file a:

— Combined Employer’s Registration, 150-211-055.

For more questions contact DOR at 503-945-8091.

Owner/officer updates

Attach a separate sheet to update or change corporate officer

or owner information.

Compensation for services performed by corporate officers

and shareholders is subject to payroll taxes (withholding,

transit, and unemployment). If owners and officers are

covered by Workers’ Compensation insurance, the hours

worked are also subject to Workers’ Benefit Fund (WBF)

assessment.

Employment status updates

• Check each box that applies to your business and include

the effective date of change.

• If Oregon residents are working out of Oregon, indicate

which state.

• Check box and indicate effective date of employees now

working in Oregon that previously worked in another state.

Using leased employees

If you lease your employees from a Professional Employer

Organization (PEO)/Worker Leasing Company, fill in the

information requested.

Changing entity

Include the effective date of change, check the box of the

entity you’re changing from and the box of the entity chang-

ing to.

NOTE: Entity changes require the completion of a new Com-

bined Employer’s Registration form.

Examples include, but aren’t limited to:

• Changing from a sole proprietorship to a partnership or

corporation.

• Changing from a partnership to a sole proprietorship or

corporation.

• Changing from a corporation to a sole proprietorship or

partnership.

• Changing of members in a partnership of five or fewer

partners.

• Adding or removing a spouse as a liable owner.

• Changing from a sole proprietorship, corporation, or part-

nership to a limited liability company.

Closing account

• Check the box if you closed a pension and annuity account.

Include the effective date of change.

• Check the “No longer doing business in TriMet/Lane Tran-

sit District” box and include the effective date if you moved

your business from the TriMet or Lane transit district and

are no longer subject to this tax.

• Check the box if you closed the business or dissolved a

sole proprietorship, partnership, corporation, or limited

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-

ferred your business assets, indicate whether the transac-

tion applied to all or part of the business.

• If you leased all or part of the business, fill out the section

“Using Leased Employees.”

NOTE: New or reorganized businesses must complete a

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

Fax to: 503-947-1700 or

Mail to: Employment Department

875 Union St NE Rm 107

Salem OR 97311-0030

For additional copies of this form, download at:

www.oregon.gov/dor/bus or call: 503-947-1488

150-211-159 (Rev. 12-12)

Oregon Combined Payroll Tax

Business Contact Change Form

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

exchange of tax information

Revoke all prior e-mail

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

To update contact and address information

Current information will ensure that you receive

tax forms and other important information.

Form available electronically at: https://secure.sos.state.or.us/ABNWeb