Starting payroll taxes in Oregon

A simple guide to help you get started with payroll and registration.

At a glance

Register your business
Pay payroll taxes
File required reports and returns
Understand your responsibilities
Know when to ask for help

Tip: You can do most of this online through Revenue Online and Frances Online.

Who is this page for?

This page is for anyone starting a business in Oregon who plans to hire employees—even just one. These steps, and our guide below, will help you understand what to do first.

Step 1: Register your business

Register your business with the Oregon Business Registry
Get your employer identification number (EIN) from the IRS.
Get your business identification number (BIN) through Revenue Online.

Your BIN serves as your primary number for filing and paying payroll taxes.
You must register before paying employees.

Step 2: Pay payroll taxes

Pay electronically through Revenue Online.

You will be required to pay monthly, quarterly, or annually, depending on several factors.

To determine your payment schedule, please consult the Oregon Combined Payroll Tax Report Booklet.

Taxes and contributions may include:

Withholding
Statewide Transit Tax
Paid Leave Oregon contributions
Workers' Benefit Fund

Reminder: We allow paper payments in some cases using the Form OR-OTC-V, but online payment is faster and more accurate.

Step 3: File required payroll reports

Quarterly payroll reports are:

Due in January, April, July, and October, through Frances Online.

Remember: Every quarter, you must report all wages for each employee for each program. If you have at least one employee with wages subject to Paid Leave Oregon, you must submit Paid Leave contributions, even if you are not subject to Unemployment Insurance taxes.

You must submit a report even if you have no payroll. You can also file a “no payroll report" with the Oregon Employment Department using its automated phone system at 503-378-3981.