You are expected to keep adequate payroll records as an employer or third party administrator. This includes:
- Social Security numbers for each employee
- Proof of U.S. citizenship or authorization to work in the U.S. for all employees, and
- Payroll records of when and how much each employee has been paid
You are expected to pay taxes or reimbursements when they are due.
You are expected to file required quarterly reports or annual tax forms on time with complete information.
Employers are required to file an Oregon Quarterly Tax Report (Form OQ) each calendar quarter.
Domestic employers may choose to file annually using Oregon Annual Tax Report (Form OA).