Why is this important?
The following information requests and registration instructions must be completed before you can use OnPay to run payroll. To maintain compliance with state payroll tax regulations, you will need to provide:
- Your state Employer Identification Number and state tax IDs - You must be registered with all state and local agencies listed in this article
- Tax rates - State and local tax offices determine 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.
Note: 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.
Let Middesk handle your state tax registrations
Want help registering your business with state agencies? We've partnered with Middesk to make it simple and easy for you to stay compliant in your state — and every state — when hiring employees.
- Register with state agencies and get the tax IDs you need within minutes
- Manage all your government accounts in one place using Middesk's intuitive platform
- Stay compliant as you grow by managing agency mail and notices from your Middesk dashboard
- Foreign Qualify with the Secretary of State to create payroll tax accounts
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 W-2 (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
Updated January 1, 2025
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 0.9% to 5.4% with a wage base of $54,300.
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 $54,300.
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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