Oregon payroll tax and registration guide

Updated October 31, 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?

The following information requests and registration instructions are required before you can use a payroll provider to run payroll. This is in compliance with state payroll tax regulations. Without this information, OnPay is unable to file or deposit any tax payments for your company, and will not be responsible for any resulting penalties or interest. Note: If this isn't the only state where you have employees, there will be a separate guide like this one for each state where you hire and pay workers. 

Let Middesk handle your state tax registrations (and more)

If you'd like help, our partner Middesk makes hiring employees and staying compliant with every state agency simple and easy.

• Register with every state agency to get the tax IDs you need within minutes
• Stay compliant as you grow by managing agency mail and notices in your dashboard
• Manage your government accounts in one place on Middesk's intuitive platform
• Foreign Qualify with the Secretary of State to create payroll tax accounts 

Learn more about Middesk→

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

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)

Effective January 1, 2023, 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 only exempt from the employer contribution, and must still withhold and deposit the employee portion of this tax

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.

v6.1 21