A quarterly report is required as long as the account is active.
Penalties may be applied for failing to file a report even if there is
1. Telephone Reporting:
You can now file "no payroll" quarterly
reports by telephone, any time day or night. If you have no payroll and
no subject hours for any quarter, dial (503) 378-3981 and phone in your
quarterly report. 2. Form OQ:
Place a "0" (zero) in
the "subject wages" boxes for each subject program and use the "number
of hours worked" box for the Workers’ Compensation Assessment. Leave
blank "subject wages" boxes of any programs the employer is not subject
to. 3. Business Change in Status Form:
To close an
account due to being out of business or no employees and none will
likely be hired in the foreseeable future, complete a Business Change in Status Form.
Employers are required to notify the Employment Department of any changes in their business entity. To report, use the Business Change in Status Form.
This form is also provided in the back of the Oregon Combined Payroll Tax Report