Oregon Payroll Tax Registration

If you are an employer in Oregon who has recently hired an employee, you will need to register for payroll taxes with the Oregon Department of Revenue. This registration process ensures that you are compliant with state tax laws and able to properly withhold and remit taxes on behalf of your employees.

How Oregon Payroll Registration Works

There are 3 payroll tax setup tasks you may need to complete in Oregon to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the Oregon agencies or use Mosey to do it.

Oregon Withholding Tax Setup for Corporation, LLP, LLC

If you have employees in Oregon, you are generally required to file a Combined Employer's Registration (Form 150-211-055) with the Oregon Employment Department and Department of Revenue to register for Withholding Tax. You will also be registered for: 1) State Unemployment Tax (UI); 2) Statewide Transit Tax (STT), withheld from employee wages; 3) Trimet or Lane Transit District Taxes, for employers with wages paid to residents in the TriMet or Lane County Transit Districts, and; 4) Workers Benefit Fund (WBF) Assessment, to be paid by employers carrying workers' compensation coverage and their employees when the Combined Employer's Registration is filed.

1. File Combined Employer's Registration Online
   

   To register for withholding tax, visit Revenue Online to file a Combined Employer's Registration.

2. Create a Revenue Online Account
   

   Once you are registered for payroll taxes, you will need to create a Revenue Online account to be able to make your tax payments.

3. Create a Frances Online Account
   

   Once you are registered, you will need to create a Frances Online account. Your account will be used for combined payroll reporting for both Unemployment Insurance and Paid Leave Oregon contributions.

Oregon Paid Family Medical Leave Setup for LLP, LLC, Corporation

If you have employees in Oregon you are required provide Paid Leave, a program offering up to 12 weeks of paid leave for family or medical reasons to eligible employees. Employers with less than 25 employees have no contribution obligation, but are required to withhold and remit 0.40% of wages as the employees' contribution. Employers with 25 or more employees are required to remit 0.60% of wages as the Paid Leave contribution; they are allowed to split the contribution with employees, with the employee portion capped at 0.40% of wages. Note: Employers can apply for an exemption from Paid Leave contributions if they offer approved private plans with paid leave benefits that are equal to or more generous than those of the Paid Leave program.

1. Create a Frances Online Account
   

   Create a Frances Online account if you haven't already done so. Your Frances Online account will be used for combined payroll reporting for both Unemployment Insurance and Paid Leave Oregon contributions.

Oregon Unemployment Insurance Setup for LLC, LLP, Corporation

If you have employees in Oregon, you are generally required to file a Combined Employer's Registration (Form 150-211-055) with the Oregon Employment Department and Department of Revenue to register for Unemployment Insurance. You will also be registered for: (1) Withholding Tax, (2) Statewide Transit Tax, withheld from employee wages, (3) Trimet or Lane Transit District Taxes, for employers with wages paid to residents in the TriMet or Lane County Transit Districts, and (4) Workers Benefit Fund Assessment, to be paid by employers carrying workers' compensation coverage and their employees. Note: Nonprofits may elect to finance the cost of unemployment benefits on a reimbursable basis by submitting a Notice of Election to Reimburse (Form 601) to the Oregon Employment Department.

1. File Combined Employer's Registration Online
   

   To register for Unemployment Insurance, visit Revenue Online to file a Combined Employer's Registration.

2. Create a Frances Online Account
   

   Once you are registered, you will need to create a Frances Online account. Your account will be used for combined payroll reporting for both Unemployment Insurance and Paid Leave Oregon contributions.

3. Elect Reimbursable Payment Method (Nonprofits Only)
   

   Nonprofits who would like to opt for the reimbursable payment method must request in writing a Notice of Election to Reimburse (Form 601) from the Oregon Employment Department.

Oregon's Payroll Registration Agencies

• Oregon Department of Revenue