OREGON

Oregon tax agencies

• Oregon Department of Revenue – income tax withholding
• Oregon Employment Department – unemployment tax
• Local Oregon tax agencies – various

Agency website(s) and contact info

• Oregon Department of Revenue
  • Call [phone]
• Oregon Employment Department
  • Call [phone]

Income and unemployment tax registration

All employers with paid employees working in Oregon must register with the Department of Revenue (DOR) for a business identification number (BIN) to report and pay Oregon payroll taxes. 

Most companies in Oregon must start paying unemployment insurance tax once they have:

• Paid $1000 in wages during a calendar quarter or;
• Had at least one Oregon employee working for any part of the week, for 18 or more different weeks during a calendar year.

Check if you're required to pay the tax, and register the company

If you need help, watch the video from the agency on how to get a BIN on Revenue Online.

1. Go to the Department of Revenue's "Revenue Online (ROL)" portal.
2. Under the “Quick Links” section, click Register and apply.
3. Under the “Registrations” section, click Register for payroll taxes or a BIN.
4. Read the instructions fully, and follow the instructions to complete the registration process.

It takes the agency 2 to 10 days to review your application. You’ll find your registration confirmation and account information in your Revenue Online account

Find your BIN number

You can find your BIN in your online account a day after it’s assigned:

1. Sign in to your "Revenue Online (ROL)" portal.
2. Select More options.
3. Next to the “Letters and messages” box, click View letters.
4. Choose “Registration letter” and select Display BIN.

Paid Leave and Frances Online

Pay-Net takes care of Paid Family and Medical Leave (PFML) contributions by withholding money from employees (and employers, if needed) and sending payments and filings to the state.

Oregon’s portal, Frances Online, helps with unemployment insurance and Paid Leave. It has replaced the old Oregon Payroll Reporting System (OPRS) and Employer Account Access (EAA) portal.

How to figure out your employer size

Your employer size is based on how many employees you had each month from January to December last year. Count all employees, no matter which state they work in. If you want to know more, check out the agency's answers to common employer contribution questions. 

1. Add up your employee counts for each month.
2. Divide that number by 12 to get your average number of employees for the year.

Example: An Oregon business has 3 employees in Oregon, 21 in Idaho, and 4 in Arizona. That’s 28 total. Since the business averaged 25 or more total employees (in and out of state), they must pay the employer portion of the Paid Leave tax. But—they only pay this tax on wages for the 3 Oregon employees.]

For new companies, the employer size is the average amount of employees you expect to report on quarterly returns (for the entire year).

Employer participation and requirements based on company size (small or large)

Check your tax requirements and update Pay-Net.

• If you have 25 or more employees (large):
  • You need to withhold employee contributions and pay employer contributions.
  • Employers pay 0.4% of employee wages, and employees pay 0.6% (up to $168,600).
    • Pay-Net’s software does not let employers cover 100% of the employee's PFML tax. Talk to a tax advisor for other options.
• If you have fewer than 25 employees (small):
  • You only need to withhold employee contributions, not employer contributions.
  • Employees pay 0.6% of their wages (up to $168,600).
    • Pay-Net’s system does not allow employers to cover 100% of the employee's PFML tax. Ask a tax advisor for advice.
  • If an employee uses the Paid Leave, you might be able to get an assistance grant to help with hiring a temporary employee or covering wage-related costs while they're on leave.
    • To qualify, you must agree to pay employer taxes for 8 quarters (2 years) starting from the first quarter after your grant is approved.
• If you think your company is exempt from PFML:
  • Confirm this with the state to avoid back taxes or penalties.
  • Once confirmed, inform Pay-Net.

It’s your job to tell the agency if your size changes. Call the Status Unit at [phone] (press option 2, then option 2 again) to update your information.

Register for Frances Online and confirm your BIN number

We suggest setting up a Frances Online account to track unemployment and PFML activity. This lets you see the payments Pay-Net makes for you.

If you have questions about the Paid Leave program or Frances Online, check the Paid Leave Oregon Employer Toolkit or call the agency at [phone]. You’ll need your BIN number to ask about PFML.

Other required state taxes

Oregon employers must also pay the following state taxes on employee wages*. If you do not see the tax you're looking for, try the local tax registration dropdown. 

*Wages include: salary, commission, bonuses, fees, or other valuable items paid for in a transit district.

Other OR state taxes	Additional info
Lane Transit District (LTD) Tax	Applies to most employers in the Eugene-Springfield urban area and some rural areas.
Oregon Statewide Transit Tax	Applies to the wages of Oregon residents. It can also apply to:
Tri-County Metropolitan Transportation District (TriMet) Transit Tax	Applies to most employers in the TriMet area (parts of Multnomah, Washington, and Clackamas counties).
Workers’ Benefit Fund (WBF)	Every employer with one or more subject workers must pay this tax.

Local tax registration

You might need to register for local taxes in Oregon. If you do not see the tax you're looking for, try the Other required state taxes dropdown. 

Local tax	Additional info
Canby Area Transit Tax (CAT)	This tax applies to businesses within the Canby Urban Growth Boundary, which includes and slightly extends beyond Canby's city limits. To register, visit the agency’s website, download the registration form, and follow the Canby Area Transit Tax instructions.
Eugene Community Safety Payroll Tax (CSPT)	Registration If your business is within Eugene city limits and you pay wages to employees, you need to register with the City of Eugene using the MUNIRevs portal. If you do not know your account number, call the agency at [phone]. Business location and what it means The Eugene CSPT applies to wages paid to employees who work for and report to an employer with a physical location in Eugene city limits, even if the work is done elsewhere. Use the Address Lookup Tool to check if your business is within Eugene city limits.    If work is performed in the city limits of Eugene, but you have no physical company location in Eugene, the earnings are exempt from the payroll tax. For businesses with a physical address in the city, but multiple locations outside of it: No tax is owed for those hours an employee works at an employer’s business location that is outside the city, even if the employee lives in the city limits. Work from home and telecommuter information—see the important message below. The payroll tax applies to all wages earned while working for an employer located in the Eugene city limits, regardless of where the work is performed. Employees that work from home (or telecommute) or work at a temporary job site outside of the city limits (such as a construction site, client locations, etc.), but report to an employer/office located in the city, are subject to the payroll tax. Employer tax calculation Employer Payroll Tax rate for all employers subject to the payroll tax—applied to the total subject wages paid to all applicable employees during the quarter. You can use this guide for how-to calculate the employer tax liability if necessary. Employee tax calculation Employee Tax Rate chart for all employees who report to an office/company whose physical location is within Eugene city limits (regardless of where they work from). You can use this guide for how-to calculate the employee tax liability. If you're paying and filing this tax outside of Pay-Net because you have one or more remote employees reporting to an office within Eugene city limits, you can calculate the employee tax liability, and set up a post-tax deduction for the amount of tax the employee owes—give the deduction a unique name so you can locate it in any reports you run later. Try "CPST" or "Safety Payroll Tax," and use that name consistently for all employees. This can help prevent you from fronting the employee portion of the taxes owed, or allows you to recoup the tax amount(s) after you've already paid. Filing due dates by quarter—if the date falls on a holiday or weekend, it's due the next business day: Q1: Apr 30 Q2: Jul 31 Q3: Oct 31 Q4:  Jan 31
Multnomah County Tuition-Free Preschool Program	Withholding is required for this program.
Portland's Metro Supportive Housing Services	This tax has two parts: An individual income tax withheld from employees who work in the area. Get more details in the Portland Metro "Supportive Housing Services Program Tax" dropdown of this article. A business income tax on net income (Pay-Net does not support this part) You’ll need to handle it outside of Pay-Net or with your accountant.
Sandy Transit Tax	Paid by all businesses in Sandy. Register here.
South Clackamas Tax	If your business is in South Clackamas, you’ll get a 4-digit tax ID when you register with the South Clackamas Transportation District. If you do not know the tax ID, call the agency at [phone].
Wilsonville Transit Tax	Paid by businesses in, or doing work in, Wilsonville. The tax is based on gross payroll or self-employment earnings. Register here.