Oregon payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

• State Employer Identification Number and state/local tax IDs
• Tax rates - State tax offices set these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

See what information you need to provide OnPay, and what taxes and filings OnPay handles for Oregon Employers.

• Information OnPay needs from you

  Use this checklist to make sure you’ve covered everything required to set up your account as an Oregon employer, so OnPay can accurately file and pay taxes on your behalf:
  
  

  All Oregon employers	What is this?
  Make sure your business is registered with the Oregon Department of Revenue	Allows your business to file and pay taxes in Oregon More info >
  Make sure your business is registered with the Oregon Employment Department (OED)	Allows your business to pay required unemployment insurance in Oregon More info >
  Provide OnPay with your Oregon BIN and deposit schedule	The employer identification number issued by the Oregon Department of Revenue More info >
  Provide OnPay with your PFML ID and contribution rate	Your Oregon BIN, and the contribution rate as set by the Director of the Employment Department More info >
  Provide OnPay with your Oregon Unemployment (SUI) Rate	A tax rate you receive annually from the Oregon Employment Department More info >

• Taxes and filings OnPay handles for Oregon Employers

  Withholding Tax

  Form OR-OTC-V (Payment)	Oregon Combined Payroll Tax Payment Voucher	- Monthly & Quarterly
  Form OQ (Filing)	Oregon Quarterly Tax Report	- Quarterly
  Schedule B (Filing)	Withholding Tax Deposit Statement for Semi-Weekly Payers	- Quarterly
  Form OR-WA (Filing)	Oregon Agricultural Annual Withholding Return	- Annual
  Form OR-STT-1 (Filing)	Oregon Quarterly Statewide Transit Tax Withholding Return	- Quarterly
  Form OR-STT-2 (Filing)	Statewide Transit Tax Employee Detail Report	- Quarterly
  Form OR WR (Filing)	Oregon Annual Withholding Reconciliation Report	- Annual
  Form OR-STT-A (Filing)	Oregon Annual Statewide Transit Tax Employee Detail Report	- Annual
  State W-2 (Filing)	Employee Wage and Tax Statement	- Annual

  Unemployment Insurance Tax

  Form 132 (Filing)

  Unemployment Insurance Employee Detail Report

  - Quarterly

  Other

  New Hire Report

  Oregon Report of New Hires

  - As required

Where you can find the tax account numbers you need

If you are an existing employer who has previously run payroll in the state of Oregon, you likely already have the IDs and online accounts needed for OnPay to process your tax filings. 

If you are a new employer in Oregon, you will need to register your business with the Oregon Department of Revenue and Oregon Department of Labor. This must be completed for OnPay to be able to file and pay your Oregon taxes. 

Business Identification Number (BIN)

Existing Oregon Employer: 

• You can find your Business Identification Number on notices received from the Oregon Department of Revenue
• If you cannot locate this document or your BIN, please call the Oregon Department of Revenue at (800) 356-4222 to request it

New Oregon Employer: Register with the Oregon Department of Revenue 

• You can check if you are liable yet and register online with the Central Business Registry
• You should receive your BIN in 3-5 days after registering online
• You will also receive your unemployment tax rate once you've registered with the Central Business Registry

Unemployment ID and Tax Rate

Updated for 2026

Existing Oregon Employer: 

• In Oregon, your BIN serves as your Unemployment ID for the Oregon Employment Department
• Your Overall Tax Rate appears on the top right of the Notice of Tax Rate you would have received from the Employment Department (Show me→)
• Rates generally range from 0.9% to 5.4% with a wage base of $56,700

New Oregon Employer: Register with the Oregon Employment Department

• Go to the OED website to register your business
• Once you are registered, you will receive your Business Identification Number (BIN)
• The new employer rate is 2.4%, with a wage base of $56,700

Paid Leave Oregon and equivalent plans

The Oregon Employment Department's Paid Leave Oregon program allows workers to take paid time off for important life events that impact the health and safety of their family, or themselves. This paid leave is jointly-funded by contributions from employer and employee taxes, with some exemptions for the employer portions only.

• All company employees pay into this program through withheld taxes, regardless of company size or headcount
• Employers with fewer than 25 employees are exempt from the employer contribution only, and must still withhold and deposit the employee portion of this tax
• Employers can elect to cover (and pay) a percent of the employee portion of this tax 
• Employers may opt to provide employees with paid leave benefits that are equal to or greater than those provided through the state’s PLO program

OnPay will automatically calculate, withhold, and remit these taxes based on the standard tax rate percentages set by the state, unless otherwise indicated by you. If you elect to cover any of the employee portion of this tax, or to offer an equivalent plan, you must indicate this in OnPay. 

Learn how to indicate employer exemption and covered employee portions→

Learn more about Paid Leave Equivalent Plans for Oregon employers→

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

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