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Payroll Taxes

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Know Your Tax Laws & Rules

​Tax Law

Tax Rules

 Payments, Reports, Penalties & Interest
Payments
Payroll tax payments are due the last day of the month following the end of the quarter.

Unemployment tax payments only for annual domestic employers are due January 31 of each year.

Employers required to deposit state withholding once each month or more may also include a payment for unemployment insurance tax.

Employers receive billing statements reflecting their balance with the Oregon Employment Department each month. Additionally, we may send you specific notices or other communications if you have an outstanding balance due to unpaid unemployment insurance taxes.

  • To pay your balance in full, log in to your Frances Online account, select “Pay Outstanding Balance,", then follow the payment links.
  • To submit a request for a payment plan, log in to your Frances Online account, select the “I want to" tab, select the payment plan application, and follow the links.
  • If you have extenuating circumstances that prevent you from paying your balance in full or setting up a payment plan, please call 503-947-1710 or 800-553-5396 (toll free).
  • If you want to mail your payment, please include the Statement of Account payment voucher we sent you and mail your payment to:

Attn: Contributions and Recovery
Oregon Employment Department
PO Box 4395
Portland, OR 97208

If you have questions regarding a message you receive from the Employment Department because of unpaid unemployment insurance taxes, please contact Contributions and Recovery at recovery.unit@employ.oregon.gov or call 503-947-1710 between 8 a.m. and 5 p.m., Monday through Friday. ​


Reports
Reports are due the same day as payments. Domestic employer reports are due quarterly or annually each year on January 31.

A penalty may be assessed for any reports received after the due date. The amount of the penalty may change from year to year.
Penalties
A penalty may be assessed for any reports received after the due date. The amount of the penalty may change from year to year.
 
A 10 percent penalty may be assessed if you fail to pay tax assessed (Notice of Tax Assessment, Written Demand Notice, or a Notice of Estimated Tax Assessment) within the time prescribed. Compliance with an approved payment plan will help you avoid the assessment of a penalty.
Interest
Interest on payments after the due date is 1.5 percent per month on unpaid taxes. Interest is not calculated on accrued interest, penalties or legal costs - only on tax due. Interest is assessed if the payment is even one day late.
 
If all money owed or reports required are not received by the Employment Department prior to September 1, of each year, an additional penalty of 1 percent of the previous year’s taxable payroll will be assessed.
 
Funds received from an employer apply first to legal costs (including the service of warrants incurred in collecting the debt), then to penalties assessed, then to interest assessed, and lastly to unpaid tax assessed.
Recovery Efforts

​In certain circumstances, the Employment Department may take actions to recover overdue unemployment insurance tax payments when employers do not pay them. Recovery efforts for overdue balances can include setting up payment plans, sending letters, making calls, garnishing bank accounts, placing liens, intercepting tax refunds (both state and federal), and sending the account to the Oregon Department of Revenue or a third party collection agency. It is important to pay your employer contributions on time in order to avoid facing interest, penalties, and involuntary collections actions. ​​


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​​​Contributions Unit

Need Help?

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Phone: (503) 947-1488


Address:

Oregon Employment Department
875 Union St. NE
Salem, Or 97311

Hours of Operation: 

8:00 A.M.-5:00 P.M.
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TTY: 7-1-1
​Internet Relay: Sprint Relay Online

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