About payroll taxes
All employers with paid employees working in Oregon must register for a business identification number (BIN) to report and pay Oregon payroll taxes. Corporations without employees must also register to report compensation paid to corporate officers.
Oregon uses a Combined Payroll Tax Reporting System to report all payroll taxes together. The BIN serves as the employer's account number when reporting payroll taxes.
Frances,* the Oregon Employment Department’s new, modernized system, is Here!
Our new system, Frances Online is now live and supports both unemployment insurance (UI) and Paid Leave Oregon, the new program for family, medical and safe leave.
Beginning with the third quarter filing in 2022, Frances Online replaces the Oregon Payroll Reporting System (OPRS) and the Employer Account Access (EAA) portal.
The system will start supporting the Statewide Transit Tax (STT) and Paid Leave Oregon contributions in the first quarter of 2023.
You will use Frances Online to:
- Easily update your account information, manage account access and add and make changes to your staff access, and connect your clients to your account.
- File and amend your combined payroll report and find your tax rate and those of your clients.
- View the letters we send you, and send and receive secure messaging from inside the system, and more!
Go to Frances Online now to get started!
Before you hire
Due dates
Oregon withholding taxes are due the same time as your federal taxes. Unemployment, transit taxes, and the Workers' Benefit Fund assessment payments are due the last day of the month following the end of the calendar quarter. Form OQ quarterly reports are due:
- 1st quarter, due April 30
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2nd quarter, due July 31
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3rd quarter, due October 31
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4th quarter, due January 31
Filing and forms
Choose a quarterly report filing method:
Visit the Employment Department to order Oregon combined tax forms for reporting and payment of withholding taxes or contact us at 503-947-1488.
Frances Online* will replace the Oregon Payroll Reporting System (OPRS) and the Employer Account Access (EAA) portal, beginning with the third quarter filing in 2022. The new system will support combined payroll reporting; including Unemployment Insurance tax, Workers’ Benefit Fund (WBF), State Withholding Tax, Lane and TriMet Transit Taxes, and beginning in the first quarter of 2023, Statewide Transit Tax (STT) and Paid Family and Medical Leave Insurance (PFMLI) contributions.
To learn more, visit
www.oregon.gov/employ/businesses and click on the “Modernization” link at the top of the page. Subscribe for updates about our project.
*The new system is named in honor of Frances Perkins, the U.S. Secretary of Labor from 1933 – 1945 and the first woman to serve in a Presidential cabinet.
Statewide transit tax
The statewide transit tax is calculated based on the employee's wages as defined in ORS 316.162. Revenue from the statewide transit tax will go into the Statewide Transportation Improvement Fund to finance investments and improvements in public transportation services, except for those involving light rail. Please visit our statewide transit tax page for more information about this tax.
Make a payment
If you pay your federal taxes electronically, you must also pay your Oregon combined payroll taxes electronically.
You can choose to pay Oregon tax electronically even if you don't meet the federal requirements. Visit our payments webpage for electronic options. Include a Form OTC when making payments by check or money order.
Year-end reconciliation information
You must file an Oregon Annual Withholding Reconciliation Report, Form WR, even if you submit your W-2 information electronically. Form WR is due January 31 in the year after the tax year. If you stop doing business during the year, the report is due within 30 days of your final payroll. You can file this form electronically through Revenue Online.
Update your business information
Change your business structure
Complete a Business Change in Status form, or a new Combined Employer's Registration form if you change your business structure, examples include:
- Changing from a sole proprietor to a partnership or corporation
- Changing from a partnership to sole proprietor
- Adding or removing a spouse as liable owner
- Changing from any business structure type to a limited liability corporation (LLC)
Contact the Department of Consumer and Business Services if the structure change affects your workers' compensation insurance or Workers' Benefit Fund assessment.