Oregon Combine’d Employers Registration (CER) is an online system used by businesses in Oregon to register, report, and pay taxes. CER is administered by the Oregon Department of Revenue (ODOR) and is the only way to register with the state. The CER system provides employers the ability to register, file and pay taxes, view account information, and much more. There are two types of Oregon Combine’d Employers Registration: the Basic Registration and the Enhanced Registration. The Basic Registration is required for all employers in Oregon and includes registering with the state, filing returns and paying taxes, and viewing account information. The Enhanced Registration provides additional features such as the ability to view quarterly and annual statements, view detailed tax payments, and receive automated email notifications.