Payroll tax due dates in Oregon
According to the Oregon DOR, all state payroll taxes are due on the same dates as federal tax returns administered by the IRS, which are typically filed quarterly on the last day of April, July, October, and January every calendar year. This includes Oregon income tax withholdings, unemployment contributions, Workers’ Benefit Fund assessment payments, and transit taxes.
How to submit payroll taxes in Oregon
Once you know which payroll taxes employers are on the hook for and when those taxes are due, the next step is paying them. The first step is creating a Revenue Online account through the state government website, where you can register for a Business Identification Number (BIN), view your tax account, and make tax payments. You also need to submit a Combined Employer’s Registration form before running payroll for the first time.
Once you have a handle on the paperwork, you can use the Frances Online e-filing system for employers, where you can submit ACH payments, monitor account info, and submit appeals. You can also order quarterly payroll tax reports from the Oregon Employment Department in Salem to file payroll taxes manually. You can also pay by phone at 800-356-4222. You can also visit the Employment Department for a full list of payroll tax forms.
Rippling’s full-service payroll software
If you’re looking for the easiest stay on top of Oregon’s tax requirements, Rippling’s payroll software can automatically calculate and file federal, state, and local taxes while managing compliance.
Frequently Asked Questions about Oregon Employer Payroll Taxes
Are there local tax laws in Oregon?
Yes. In addition to federal tax requirements, Oregon employers have to withhold state personal income taxes, unemployment insurance, workers’ compensation, transit taxes, and paid leave. The state income tax is levied at a progressive rate and all payroll tax filings are due quarterly.
Can your tax returns be audited in Oregon?
Yes, Oregon law permits the Employment Department to audit payroll taxes to ensure compliance. An auditor can check whether taxable wages were accurately calculated and review both federal and state returns. It typically covers three to seven years.
What employee information do employers need to file payroll taxes?
To file payroll taxes in Oregon, the DOR needs the following information for each employee:
- Social Security Number
- First initial
- Last name
- Total hours worked
- State income tax withholding
- State Transit Tax (STT) subject wages
- STT withholding
- UI subject wages
- Paid Leave subject to wages
