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Payroll Taxes

Your payroll tax payments are due on the last day of the month, following the end of the quarter.

Annual domestic employers' payments are due on January 31st of each year.

Quarterly Due Dates and Contact Information Sheet (UI Pub 139)​​​​

To electronically pay state payroll taxes (including the WBF assessment) by electronic funds transfer (EFT), use the Oregon Department of Revenue’s self-service site, Revenue Online​. You can make ACH debit payments through this system at any time, with or without a Revenue Online account. If you’re making ACH credit payments, you’ll need to fill out a short application to get the information your financial institution needs to initiate the payment. 

With a Revenue Online account, withholding taxpayers can generate their Form OR-OTC-V, Oregon Combined Payroll Tax Payment Voucher. All taxpayers can manage their tax accounts, view letters they've sent, and send messages securely through their Revenue Online account. Revenue Online is available at​

You can make payments for delinquent quarters from your Business Account Information online.

Contributions Unit

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

Hours of Operation

8:00 AM - 5:00 PM


Phone: 503-947-1544 option 2​
Fax: 503-947-1487

TTY: 7-1-1
Internet Relay: Sprint Relay Online