| Oregon Withholding Tax |
|
|
 |
|
|
The Oregon Department of Revenue is responsible for administering the state's withholding tax program.
Employers residing in or doing business in Oregon must withhold tax from all wages paid to employees who are residents of Oregon, even for services performed and wages earned outside of Oregon. Employers must also withhold tax from all wages earned by nonresident employees for services performed in Oregon.
The three components of Oregon's withholding tax law are:
- All Oregon employers must withhold tax from employee wages at the same time employees are paid.
- For Oregon employers, due dates for paying state withholding tax are the same as the due dates for making federal withholding tax and FICA tax deposits.
- All Oregon employers must file combined tax returns in addition to making the required payments.
Are you an employer responsible for filing and paying withholding tax? According to Oregon law, an employer is a person or an organization for whom a worker performs a service as an employee. The employer usually provides the tools and the place to work, and has the right to fire an employee. An employer may be an individual, corporation, partnership, estate, trust, association, joint venture, or other unincorporated organization.
Wages subject to Oregon withholding tax includes salaries, commissions, bonuses, wages, fees, or any other item of value paid to an individual for services as an employee. To determine the amount of Oregon tax to withhold, use the tax tables prepared by the Oregon Department of Revenue.
Oregon employers are required to register with the State of Oregon. Use the Combined Employer Registration. You can get information about starting a business by contacting the Business Referral Center at www.filinginoregon.com. More information on employer requirements is available in the Oregon Business Guide. This guide is full of valuable information. It contains, among other things, the following information:
- Who is an employer for withholding tax?
- Who is an employee for withholding tax?
- How to register
- Taxable wages
- Exempt wages
- Independent contractor definition
- What about farm workers?
- How to figure withholding and voluntary withholding
- Payment due dates and alternate payment method
- Reporting requirements
- Penalty and interest, liability
- Forms, final payroll, keeping records
If you have questions regarding other reporting options for quarterly payroll returns, contact the Oregon Employment Department.
Employers use Oregon combined tax forms for reporting and payment of withholding taxes. Forms needed are:
Document Name
| Number
| Revised
| | Oregon Quarterly Tax Report (Form OQ) | Employment Dept. | | | Oregon Schedule B (State Withholding Tax Report) | Employment Dept. | | | Form 132 (Employee Detail Report) | Employment Dept. | | | 2008 Oregon Combined Payroll Tax Report Instructions | 150-211-155-2 | 12-2007 | | 2005 Oregon Domestic Combined Payroll Tax Instructions | No number | 01-2005 | | Payment tax coupons (OTC) | 150-211-053 | | | Oregon Annual Withholding Tax Reconciliation Report for 2008 reporting (Form WR) | 150-206-012 | 12-2007 | | Oregon Annual Withholding Tax Reconciliation Report for 2007 reporting (Form WR) | 150-206-012 | 12-2006 | | Oregon Annual Withholding Tax Reconciliation Report for 2006 reporting (Form WR) | 150-206-012 | 12-2005 | | Oregon Annual Withholding Tax Reconciliation Report for 2005 reporting (Form WR) | 150-206-012 | 12-2004 | | Oregon Annual Withholding Tax Reconciliation Report for 2004 reporting (Form WR) | 150-206-012 | 12-2003 | Change in Status Report
| 150-211-157 | 12-2007 | | Combined Employer's Registration | 150-211-055 | 12-2007 | | Oregon Agricultural Annual Withholding Tax Return (Form WA) | 150-206-013-1 | 09-2003 | | Electronic Funds Transfer: ACH Debit Authorization Agreement and Application, EFT TelePay Worksheet, and Instructions | 150-206-029 | 03-2006 | | Electronic Funds Transfer: ACH Credit Authorization Agreement and Application and Instructions | 150-206-030 | 09-2005 | | Employee's Substitute Wage and Tax Statement (Substitute W-2) | 150-206-005 | 05-2004 | | Oregon Withholding Tax Tables [Tables effective 1/1/2007] | 150-206-430 | 12-2006 | | 2008 Withholding and Transit Tax Calendar | 150-206-400 | 12-2007 |
If you need additional information or help you can contact us. Or see our commonly asked questions about withholding taxes.
|
|
|
|
