Yes, contributions to deferred compensation plans are subject to TriMet and Lane Transit District taxes, including contributions to 401K retirement plans made at the election of the employee and matched by the employer.
No, household employee' s wages are exempt from transit taxes.
Not all non-profit organizations are exempt from transit taxes. Only the organizations with 501(C)3 status are exempt. Non-profit organizations will need to send in a copy of the IRS determination. Hospitals are not exempt.
No, Section 125 cafeteria plans are exempt from transit taxes.
No, transit taxes are employer paid only and based on gross wages for all service performed inside the transit districts.
Yes, tips are subject to transit taxes.
No, churches are exempt from paying transit taxes.
Employees who are subject to withholding tax, are subject to transit tax. If an employee only works a portion of time in the transit district, then only that portion is subject to the tax. Transit taxes are determined by where the work is physically performed including jobsites and home locations.
Multiply the gross taxable payroll paid for work performed in the district by the current tax rate.
These taxes are paid and reported quarterly
TriMet rate is 0.007137, effective January 1, 2013.
Lane Transit rate is 0.0069, effective January 1, 2013.
LTD serves the Eugene-Springfield Metro area. The district is approximately two-thirds of Lane County
The TriMet district includes parts of three counties in the Portland area: Multnomah, Washington, and Clackamas.
The excise tax is paid by the employer. The self-employment tax is paid by the self-employed person.
Oregon Department of Revenue, Business Division, Salem OR
District boundary questions—
Tri-County Metropolitan Transportation District Office, Portland OR
Lane Mass Transit District Office, Eugene OR