Get Oregon Combined Registration Form

The contribution rate for new employers will be 4.0% and the Employment and Training Assessment Rate will remain at 0.01%. The 2023 taxable wage base will be $56,700, from $51,600 for 2022.

As an employer, you'll need to register with the Oregon Employment Department. You can register quickly and securely on the Oregon Business Registry site. Once you are registered, you will receive your Business Identification Number (BIN).

Use Form OR-W-4 to tell your employer or other payer how much Oregon income tax to withhold from your wages or other periodic income. Instructions for employer or other payer. Enter the business name, federal employer identification number (FEIN), and address in the “Employer use only” section of Form OR-W- 4.

2023 Form 132 - Oregon Employee Detail ReportUse this form to report wages and/or tax withholdings. Form 132 is filed with Form OQ on a quarterly basis.

To electronically pay state payroll taxes (including the WBF assessment) by electronic funds transfer (EFT), use the Oregon Department of Revenue's self-service site, Revenue Online​. You can make ACH debit payments through this system at any time, with or without a Revenue Online account.

Tips are subject to transit taxes. Household employees' wages are exempt from transit taxes. Bonus payments are subject to the statewide transit tax and are taxed at the same rate as regular wages. Military pension income is not subject to the statewide transit tax.

2023 Schedule B – State Withholding TaxUse this form only if you must make semi-weekly or daily state income tax withholding deposits. Agricultural Employers (UI Pub 210)Payroll tax information pertaining to agricultural employers.

Withholding Formula (Effective Pay Period 03, 2022) If the Amount of Taxable Income Is:The Amount of Tax Withholding Should Be:Over $0 but not over $7,500$219.00 plus 4.75%Over $7,500 but not over $18,900$575.00 plus 6.75% of excess over $7,500Over $18,900$1,345.00 plus 8.75% of excess over $18,900 Mar 8, 2022