Payroll Taxes

Tax Law

Tax Rules

 

 Payments, Reports, Penalties & Interest

 
Payroll tax payments are due the last day of the month following the end of the quarter.

Unemployment tax payments only for annual domestic employers are due January 31 of each year.

Employers required to deposit state withholding once each month or more may also include a payment for unemployment insurance tax.
Reports are due the same day as payments. Domestic employer reports are due quarterly or annually each year on January 31.

A penalty may be assessed for any reports received after the due date. The amount of the penalty may change from year to year.
A penalty may be assessed for any reports received after the due date. The amount of the penalty may change from year to year.
 
A 10 percent penalty may be assessed if you fail to pay tax assessed (Notice of Tax Assessment, Written Demand Notice, or a Notice of Estimated Tax Assessment) within the time prescribed. Compliance with an approved payment plan will help you avoid the assessment of a penalty.
Interest on payments after the due date is 1.5 percent per month on unpaid taxes. Interest is not calculated on accrued interest, penalties or legal costs - only on tax due. Interest is assessed if the payment is even one day late.
 
If all money owed or reports required are not received by the Employment Department prior to September 1, of each year, an additional penalty of 1 percent of the previous year’s taxable payroll will be assessed.
 
Funds received from an employer apply first to legal costs (including the service of warrants incurred in collecting the debt), then to penalties assessed, then to interest assessed, and lastly to unpaid tax assessed.

Unemployment Insurance Tax

Oregon Employment Department
875 Union St. NE 
Salem, OR 97311

Hours of Operation

8:00 AM  - 5:00 PM

Contact

Phone: 503-947-1488
Fax: 503-947-1487
Email: OED_Taxinfo_User@oregon.gov

TTY: 7-1-1
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