Oregon Payroll Tax and Registration Guide

Before you can begin running payroll with Beyond, there are a few key pieces of information you’ll need to provide to ensure full compliance with Oregon’s state payroll tax laws:

  • Business Identification Number (BIN) and any other state/local tax identifiers
  • Applicable tax rates – These are determined by Oregon agencies based on your business’s details, such as size, age, and industry
  • TPA authorization and Power of Attorney (POA) – Required by most tax agencies so we can file reports and make payments on your behalf

 

This information must be provided and kept up to date in your Beyond account so we can accurately file and pay taxes for your company. Please note that Beyond is not liable for penalties or fees resulting from missing or incorrect tax data.

Simplify State Tax Registrations with Middesk

Need help getting set up with state agencies? Beyond partners with Middesk to make it easier to manage your business's state registrations and stay compliant, no matter where your employees are located.

With Middesk, you can:
• Register for required tax IDs and agency accounts quickly and securely
• Manage all your state accounts through a single, user-friendly platform
• Track compliance and government correspondence directly from your dashboard
• Complete “foreign qualification” steps with the Secretary of State for multi-state compliance

Understand what you need to provide and what tax-related tasks Beyond takes care of for Oregon employers

What Beyond Needs from You

All Oregon Employers

Task

Purpose

Register with the Oregon Department of Revenue

Enables your business to file and pay withholding taxes

Register with the Oregon Employment Department (OED)

Required for unemployment insurance contributions

Provide your Oregon BIN (Business Identification Number) and deposit schedule

Issued by the Oregon Department of Revenue

Provide your PFML ID and contribution rate

Related to Oregon Paid Leave program, set by OED

Provide your Oregon Unemployment (SUI) Rate

Annual rate assigned by the Employment Department

What Beyond handles for Oregon employers

Withholding Tax

  • Form OR-OTC-V

    Oregon Combined Payroll Tax Payment Voucher
    • Filed monthly or quarterly

  • Form OQ

    Oregon Quarterly Tax Report
    • Filed quarterly

  • Schedule B

    Withholding Tax Deposit Statement for Semi-Weekly Payers
    • Filed quarterly

  • Form OR-WA

    Oregon Agricultural Annual Withholding Return
    • Filed annually

  • Form OR-STT-1

    Oregon Quarterly Statewide Transit Tax Withholding Return
    • Filed quarterly

  • Form OR-STT-2

    Statewide Transit Tax Employee Detail Report
    • Filed quarterly

  • Form OR WR

    Oregon Annual Withholding Reconciliation Report
    • Filed annually

  • Form OR-STT-A

    Oregon Annual Statewide Transit Tax Employee Detail Report
    • Filed annually

  • State W-2

    Employee Wage and Tax Statement
    • Filed annually

Unemployment Insurance Tax

  • Form 132

    Unemployment Insurance Employee Detail Report
    • Due every quarter

Additional Reports

  • New Hire Report

    Oregon Report of New Hires
    • Submitted as required

Where to Find Your Tax Account Info

Existing Employers in Oregon

If you’ve previously processed payroll in Oregon, you likely already have the required account numbers and credentials.

 

New Oregon Employers

You must register with both the:

  • Oregon Department of Revenue (for withholding and BIN)
  • Oregon Employment Department (for unemployment insurance and Paid Leave Oregon)

Withholding Tax Details

Your Business Identification Number (BIN) and deposit schedule are issued after registering with the Oregon Department of Revenue.
To register:

  • Visit Oregon’s Central Business Registry
  • Complete the registration process
  • You’ll receive your BIN within 3–5 business days

Unemployment Tax Details

In Oregon, your BIN also serves as your Unemployment ID.

  • Existing employers: Find your tax rate on the Notice of Tax Rate from the Oregon Employment Department
  • Rates range from 0.9% to 5.4%, applied to a wage base of $54,300
  • New employers: Start with a 2.4% rate on the same wage base
  • Register online with the Oregon Employment Department to obtain your account details

 

Your ESA (Employer’s State Assessment) rate is included in the Tax Rate Notice as well.

Paid Leave Oregon (PLO)

Oregon’s Paid Leave program provides paid time off for personal or family health needs, funded through joint contributions.

  • All employees contribute, regardless of employer size
  • Employers with fewer than 25 employees are exempt from the employer portion but must withhold and remit the employee portion
  • Employers may choose to cover a portion of the employee share or offer an equivalent plan

 

Beyond automatically calculates, withholds, and remits these taxes at standard rates unless you indicate alternate arrangements in your Beyond settings.

Have employees working in other states?

If your business operates across state lines or has remote team members based in different states, it’s essential to make sure the proper state paperwork is completed for each location. Beyond takes care of filing the necessary forms in every state where your employees are on payroll, helping you stay compliant no matter where your team works.