Updated September 12, 2023
This article will cover:
- What information OnPay needs from you
- What state and local taxes and filings OnPay handles for Oregon employers
- Where you can find the tax account numbers needed
- Paying employees in other states?
Why is this important?
For employers who pay employees in Oregon, the state will require state income tax. Use this guide to learn what’s required to start running payroll while keeping compliant with state payroll tax regulations.
What 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:
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To do: |
What is this? |
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Make sure your business is registered with the Oregon Department of Revenue |
Allows your business to file and pay taxes in Oregon |
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Make sure your business is registered with the Oregon Employment Department (OED) |
Allows your business to pay required unemployment insurance in Oregon |
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Provide OnPay with your Oregon BIN and deposit schedule |
The employer identification number issued by the Oregon Department of Revenue |
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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 |
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Provide OnPay with your Oregon Unemployment (SUI) Rate |
A tax rate you receive annually from the Oregon Employment Department |
What state and local taxes and filings OnPay handles for Oregon employers
OnPay handles the filing of all state and local taxes for businesses in Oregon, including:
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Type of Tax |
Form ID |
Form Name |
Frequency |
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Withholding |
Form OR-OTC-V (Payment) |
Oregon Combined Payroll Tax Payment Voucher |
Monthly & Quarterly |
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Form OQ (Filing) |
Oregon Quarterly Tax Report |
Quarterly |
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Schedule B (Filing) |
Withholding Tax Deposit Statement for Semi-Weekly Payers |
Quarterly |
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Form OR-WA (Filing) |
Oregon Agricultural Annual Withholding Return |
Annual |
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Form OR-STT-1 (Filing) |
Oregon Quarterly Statewide Transit Tax Withholding Return |
Quarterly |
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Form OR-STT-2 (Filing) |
Statewide Transit Tax Employee Detail Report |
Quarterly |
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Form OR WR (Filing) |
Oregon Annual Withholding Reconciliation Report |
Annual |
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Form OR-STT-A(Filing) |
Oregon Annual Statewide Transit Tax Employee Detail Report |
Annual |
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State W2 (Filing) |
Employee Wage and Tax Statement |
Annual |
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Unemployment |
Form 132 (Filing) |
Unemployment Insurance Employee Detail Report |
Quarterly |
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Other |
New Hire Report (Filing) |
Oregon Report of New Hires |
As Required |
Where you can find the tax account numbers needed
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
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. It generally ranges from 0.7% to 5.4% with a wage base of $50,900.
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 2.1%, with a wage base of $50,900.
Paid Leave Oregon (PFML)
- Your Oregon Business Identification Number (BIN) is used as your PFML ID
- Your minimum contribution rate is set by the Director of the Employment Department before the beginning of each year
- Note that, while employers with fewer than 25 employees are exempt from the employer contribution, they still must withhold and deposit the employee portion of this tax
IMPORTANT: Enter your PFML ID (BIN) in OnPay
All Oregon Employers: Enter your PFML ID (BIN) into OnPay
Your PFML ID is the same as your BIN. OnPay will be unable to withhold contributions on your behalf until you've entered your PFML ID (BIN) and rate in OnPay using the following steps:
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- Log into your Company Dashboard
- In the left menu, go to Company
- Go to Payroll Taxes, then Oregon
- Enter your Oregon BIN in the specified PFML ID field
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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