Oregon Payroll Tax Registration

Aug 22, 2025

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

More from the blog

Learn how to keep your business compliant in all 50 states across payroll, HR, Secretary of State, and tax.

Corporate Resolution Guide: Uses, Examples, and Best Practices

Running a business involves making big decisions. Maybe it was opening a new office or bringing on a key executive. When it’s time to make those choices, corporate resolutions are formal documents that record the decisions made by your company’s board of directors. Whether you’re running a small startup or a large corporation, these resolutions serve multiple functions. For one, they create a clear paper trail so you can see who decided what and when. This knowledge can protect your company from legal trouble, keep you in line with regulations, and maintain trust with your investors.

Kaitlin Edwards | Jul 24, 2024

At Will Employment States & FAQs Answered

At-will employment changes the relationship between an employee and an employer. Both parties involved in the relationship need to understand the rules and regulations surrounding at-will employment and how they can affect the workplace. Here’s how at-will employment impacts employer and employee rights and how to abide by exceptions to the rules. What Is At-Will Employment? At-will employment refers to an employment relationship dynamic. At-will employment means that the employee and employer relationship is considered a voluntary, or “at-will” association. In other words, an employer can terminate their relationship with an employee at any time they see fit unless the reason for termination violates the law.

Alex Kehayias | Jan 22, 2024

Arizona Flat Tax: Business Owners Guide

In 2023, Arizona changed from the commonly utilized progressive tax structure to a simplified flat tax system. The state has been slowly modifying tax rules over the course of the past few years and will finally settle into its desired (and lowest) income tax rate. The flat tax system changes tax liability and compliance rules for all taxpayers. If you own a business in Arizona, here’s what you need to know about how the change may impact your employees and the way you manage your taxes.

Alex Kehayias | Mar 2, 2024

Ready to get started?

Schedule a free consultation to see how Mosey transforms business compliance.