Oregon registration and tax info

Payroll blocked? Go to our article with tips for fixing blocked payroll.

Oregon Form W-4 reminder for admins and employees

Employees can use their federal tax status and allowances for Oregon taxation. But, it's better for them to use Oregon Form W-4 to withhold state tax more accurately.

The form's instructions say to fill in the “Employer use only” section. Then, keep the completed form with your records.
Admins and employees can learn more about the OR employee-setup here.

Use the dropdowns below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.

How to pay employees in a new state: get registered

To pay employees in a new state, where you’ve never operated or paid people, you must register with the state tax agencies there. This lets you pay and file the taxes you and your employees are liable for.

Watch this quick tutorial to learn more.

Registering for taxes may not be the only to-do when starting or running a business in a new state. Go to our blog for complete guides on starting and running a business in each state.

Let us register for you

Gusto works with CorpNet to help you register your business in new states.

How it works—an overview

What you need to do

Add a new work address in Gusto for a different state, and;
Hire an employee and assign them to that address.

Cost and timeline

Prices vary by state. You can see the cost, process, and how long it takes in step four below.

What the process looks like

You give us some basic business information.
Gusto and CorpNet will check your info.
Your registration is usually submitted within 3–5 business days.
Watch for mail with your tax account numbers and rates from the state. The state usually sends your tax account numbers and rates directly to you.
- Heads up: If CorpNet does not enter some information into Gusto, they can show you how to do it yourself.

Third-Party Agent (TPA) authorization reminder

Some state agencies need Gusto to have TPA access to file and pay your taxes. Usually, CorpNet does not set this up, so you’ll have to do it yourself after registration.

Check the state registration articles to see if TPA is needed and how to set it up. If there's no “Authorize Gusto” section, then TPA is not needed right now.

Get started with state tax registration in Gusto

Prices vary by state. You can see the cost, process, and how long it takes in step four below.

Sign in to Gusto.
Click the Taxes & Compliance section and select Tax setup.
Under “[State name] Tax Setup”, click Have us register for you.
- The state will only show up if you’ve added a company work address there and assigned an employee to it.
Look at the price, process, and how long it'll take.
- We will not charge you until you send in your order.
Click Continue.
Answer a few questions to see if you're eligible.
- We can only register for you if you do not already have a state account.
Click Save & continue.
Enter some company information (we'll fill in what we already know).
Click Save & continue.
Tell us who the responsible party is. This is the person in charge of the company’s tax matters and good standing.
- If you're a nonprofit and need help, check our FAQs below.
Click Save & continue.
Enter some state-specific operational information.
Click Save and continue.
Review all info carefully. Mistakes can delay things.
- Heads up: State and local agencies might add fees or take longer than expected. CorpNet will notify you if that happens.
Check the box to confirm your info is correct and agree to the Terms of Service.
Click Send registration order.
- We’ll email you with order updates and add the cost to your next monthly bill.

Some reminders

You need to give Gusto third-party access (TPA) to your tax accounts. CorpNet does not do this for you.
- Check the state registration articles to see if TPA is needed and how to set it up. If there's no “Authorize Gusto” section, then TPA is not needed right now.
Watch your mail for registration info. The state will send you your tax account numbers and rates.
- CorpNet can help you enter tax info into Gusto, but they will not do it for you.

Check the status of your order

When your order is complete, you’ll receive emails from both Gusto and CorpNet. They’ll detail the next steps, which include:

Reviewing registration details
Any other state-specific instructions

Before your order is done, use the link in the state registration email from Gusto to check your order's status.

You can also check the status in your Gusto account:

Sign in to Gusto.
Click the Taxes & Compliance section and select Tax setup.
Scroll to the state's section.
Click Check the status of your registration.

Cancel your order

If your order is still in progress, you can cancel from your Gusto account:

Sign in to Gusto.
Click the Taxes & Compliance section and select Tax setup.
Scroll to the state's section.
Click Check the status of your registration.
On the right-side of the page, under “Changed your mind?”, click Cancel your order.
Let us know why you're canceling.
Click Cancel your order.

If you were already charged, you'll get a refund in a few business days.

Re-open your order with CorpNet

If you canceled your order but would like to re-open it, contact CorpNet directly at (888) 449-2638. Or email them at [email protected].

FAQs

Q: Can I run payroll before my registration is done?

A: Yes, you can usually run payroll before all state tax info is added in Gusto. You may be asked to enter tax rates and tax deposit frequencies, but can use temporary info.

Important reminders

We cannot submit tax payments or filings until all tax account numbers are added.
If you run payroll before finishing registration, you might get notices about late tax payments or filings. Any penalties are your responsibility.
If you’re only registering for unemployment tax and do not have your rate yet, use the new employer rate for your state in Gusto until you get the correct one. Update the rate once you get it.

Q: Can I use Gusto to register in a new state without a Federal Employer Identification Number (FEIN)? What if my business is merging or being acquired?

A: No, you need a FEIN in Gusto to get registration help for state taxes.

If your business is merging or being acquired, CorpNet cannot help with registration. You'll need to work with a tax advisor and state agencies directly.

Q: Where can I find my tax information?

A: You can find your tax info in several places:

In Gusto: Click the Taxes & compliance section and select Tax setup, then scroll to state tax setup.
In CorpNet: Create an account and sign in to see your info.
In your state’s online portal: Find your account details there.
By mail: Some agencies send tax info by mail. If that happens, CorpNet will let you know, and you'll need to enter this info in Gusto.

Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.

Q: What if I'm not liable for unemployment tax yet?

A: If you want CorpNet to start setting up an unemployment account number before you're liable, you can:

Use today’s date as the first date the employee(s) in the new state will be paid.
Enter the start date of the quarter you expect to meet the liability threshold.
- Check the state’s liability info in the Register on your own section (go to the SUI dropdown). If there’s no info, contact the state agency directly.

Q: Can CorpNet help if the responsible party is international without an ITIN or SSN?

A: CorpNet might be able to help. Contact them at [email protected] or 1(888) 449-2638.

Q: Why am I unable to enter 0% ownership for the responsible party or add a commercial owner?

A: Some states have a 1% minimum for the responsible party ownership percentage. These states include ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI.

You’ll need to place registration orders directly with CorpNet outside of Gusto or register directly with the agency.

Some states require an individual owner to be listed. If you’re a non-profit or unsure, contact CorpNet for help at [email protected] or 1(888) 449-2638.

Q: Does CorpNet help with giving Gusto third-party access (TPA) for tax payments?

A: Some state agencies need Gusto to have TPA access to file and pay your taxes. Usually, CorpNet does not set this up, so you’ll have to do it yourself after registration.

Check the state registration articles to see if TPA is needed and how to set it up. If there's no “Authorize Gusto” section, then TPA is not needed right now.

Q: Does CorpNet help close state tax accounts?

A: No, you'll need to close the tax account yourself.

Click the dropdowns below to learn how to register with state and local agencies. Do not forget to give Gusto third-party access to your accounts. This will let us keep your information current and help troubleshoot tax issues.

Oregon tax agencies

Oregon Department of Revenue – income tax withholding and unemployment tax
Local Oregon tax agencies – various

Click the dropdowns below to learn more.

Income and unemployment tax registration

All employers with paid employees working in Oregon must register with the Department of Revenue (DOR) for a business identification number (BIN) to report and pay Oregon payroll taxes.

Most companies in Oregon must start paying unemployment insurance tax once they have:

Paid $1000 in wages during a calendar quarter or;
Had at least one Oregon employee working for any part of the week, for 18 or more different weeks during a calendar year.

Running payroll in Gusto before you're required to pay unemployment tax

If you need to run payroll but do not yet meet the requirements, Gusto lets you enter the new employer rate for Oregon temporarily. Update the rate once you get it.

Check if you're required to pay the tax, and register the company

If you need help, watch the video from the agency on how to get a BIN on Revenue Online.

Go to the Department of Revenue's "Revenue Online (ROL)" portal.
Under the “Quick Links” section, click Register and apply.
Under the “Registrations” section, click Register for payroll taxes or a BIN.
Read the instructions fully, and follow the instructions to complete the registration process.

It takes the agency 2 to 10 days to review your application. You’ll find your registration confirmation and account information in your Revenue Online account

Find your BIN number

You can find your BIN in your online account a day after it’s assigned:

Sign in to your "Revenue Online (ROL)" portal.
Select More options.
Next to the “Letters and messages” box, click View letters.
Choose “Registration letter” and select Display BIN.

Enter the tax account information in Gusto

After a work address in Oregon is assigned to one or more employees, you can add your tax account information:

Go to the Taxes & compliance section and click Tax setup.
Scroll to the "Oregon Tax Setup" headline and click Manage taxes.
Next to "State tax account details" click Edit.
Enter your "Business Identification Number" (BIN).
- BIN numbers are usually 8 or 9 digits. Gusto will add a leading 0 for you if needed. If the documentation says “Business Identification Number 01234567-8,” leave out the zero and enter “12345678” in Gusto.
- If you edit a tax account number after payments or filings have been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account number updates.
Enter your total unemployment tax rate as your "UI Tax rate". This rate includes your Special Payroll Tax Offset Rate.
- If you do not know your rate, call the agency at (503) 947-1488.
Do not forget to give Gusto third-party access to your accounts.
- This will let us keep your information current and help fix tax issues.

Paid Leave and Frances Online

Gusto takes care of Paid Family and Medical Leave (PFML) contributions by withholding money from employees (and employers, if needed) and sending payments and filings to the state.

Oregon’s portal, Frances Online, helps with unemployment insurance and Paid Leave. It has replaced the old Oregon Payroll Reporting System (OPRS) and Employer Account Access (EAA) portal.

Employer participation and requirements

Check your tax requirements and update Gusto.

If you have 25 or more employees:
- You need to withhold employee contributions and pay employer contributions.
- Employers pay 0.4% of employee wages, and employees pay 0.6% (up to $168,600).
  - Gusto does not let employers cover 100% of the employee's PFML tax. Talk to a tax advisor for other options.
If you have fewer than 25 employees:
- You only need to withhold employee contributions, not employer contributions.
- Employees pay 0.6% of their wages (up to $168,600).
  - Gusto does not allow employers to cover 100% of the employee's PFML tax. Ask a tax advisor for advice.
If you think your company is exempt from PFML:
- Confirm this with the state to avoid back taxes or penalties.
- Once confirmed, set up the exemption in Gusto.

Register for Frances Online and confirm your BIN number

We suggest setting up a Frances Online account to track unemployment and PFML activity. This lets you see the payments Gusto makes for you.

Check that your BIN number in Gusto matches the one from the state, as we use it to make all payments and filings:

Go to the Taxes & compliance section and click Tax setup.
Find "Oregon Tax Setup" and click Manage taxes.

BIN numbers are usually 8 or 9 digits. If your BIN starts with “0,” leave it out when entering it into Gusto.

Ex. If it says, “Business Identification Number 01234567-8,” enter 12345678 in Gusto. We'll add leading 0 if needed.

If you have questions about the Paid Leave program or Frances Online, check the Paid Leave Oregon Employer Toolkit or call the agency at (503) 947-1488. You’ll need your BIN number to ask about PFML.

Other required state taxes

Oregon employers must also pay the following state taxes on employee wages*. If you do not see the tax you're looking for, try the Local tax registration dropdown.

*Wages include: salary, commission, bonuses, fees, or other valuable items paid for in a transit district.

Other OR state taxes	Additional info
Lane Transit District (LTD) Tax	Applies to most employers in the Eugene-Springfield urban area and some rural areas.
Oregon Statewide Transit Tax	Applies to the wages of Oregon residents. It can also apply to: Nonresidents working in Oregon. Employees with low wages, or high exemptions, that do not usually have income tax deducted.
Tri-County Metropolitan Transportation District (TriMet) Transit Tax	Applies to most employers in the TriMet area (parts of Multnomah, Washington, and Clackamas counties).
Workers’ Benefit Fund (WBF)	Every employer with one or more subject workers must pay this tax. Paid by both employees and employers. The tax is paid to the state along with withholding, unemployment, and some transit taxes. If you have questions, call the Department of Consumer and Business Services at (503) 947-7810.

Local tax registration

You might need to register for local taxes in Oregon. If you do not see the tax you're looking for, try the Other required state taxes dropdown.

Local tax	Additional info
Canby Transit Tax	This tax applies to businesses within the Canby Urban Growth Boundary, which includes and slightly extends beyond Canby's city limits. To register, visit the agency’s website, download the registration form, and follow the Canby Transit Tax instructions. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup.
Eugene Community Safety Payroll Tax (CSPT)	Registration If your business is within Eugene city limits and you pay wages to employees, you need to register with the City of Eugene using the MUNIRevs portal. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup. If you do not know your account number, call the agency at (541) 682-5053. How Gusto handles the tax Gusto will withhold employee deductions on each payroll for employees working within Eugene city limits For employees working outside Eugene but reporting to a Eugene office, you’ll need to handle the tax outside of Gusto We'll debit your bank for your employer tax contributions at the end of each quarter, before we file. Business location and what it means The Eugene CSPT applies to wages paid to employees who work for and report to an employer with a physical location in Eugene city limits, even if the work is done elsewhere. Use the Address Lookup Tool to check if your business is within Eugene city limits. If work is performed in the city limits of Eugene, but you have no physical company location in Eugene, the earnings are exempt from the payroll tax. For businesses with a physical address in the city, but multiple locations outside of it: No tax is owed for those hours an employee works at an employer’s business location that is outside the city, even if the employee lives in the city limits. Work from home and telecommuter information—see the important message below. The payroll tax applies to all wages earned while working for an employer located in the Eugene city limits, regardless of where the work is performed. Employees that work from home (or telecommute) or work at a temporary job site outside of the city limits (such as a construction site, client locations, etc.), but report to an employer/office located in the city, are subject to the payroll tax. Reminder–action may be required: Gusto only supports the payroll tax for employees who physically work at an office located within Eugene city limits, but does not withhold or pay the payroll tax for employees with a work address listed outside of Eugene city limits. If you have employees with a work address in Gusto listed outside of Eugene city limits, but who report to a Eugene company location: You'll need to file and pay the employer and employee taxes outside of Gusto, quarterly—learn how to file and pay online here. Companies can always consider the determination of what location or office an employee reports to (gets their direction/guidance from). A remote worker who does not report to an office with a physical location in Eugene, would not be subject to the CSPT tax. Learn how to calculate the employer and employee tax liability using the resources below—scroll to the employer and employee tax calculations sections. After your final paycheck of the year, run a payroll journal report to gather total subject wages. If you choose to set up a post-tax deduction in Gusto to withhold the employee portion of the tax, you can add the deduction totals from this report as well. More information about setting up employee deductions can be found in the employee tax calculation section below. Contact Gusto at the end of the year to make sure we report the subject wages and tax amounts withheld and paid on employee W-2s. Wages need to be reported in Box 18, tax withheld in Box 19, and the code “EUG” is needed for Box 20. Employer tax calculation Employer Payroll Tax rate for all employers subject to the payroll tax—applied to the total subject wages paid to all applicable employees during the quarter. You can use this guide for how-to calculate the employer tax liability if necessary. Running a Payroll Journal report in Gusto for the applicable employees can help determine subject wages for a certain time period. Employee tax calculation Employee Tax Rate chart for all employees who report to an office/company whose physical location is within Eugene city limits (regardless of where they work from). You can use this guide for how-to calculate the employee tax liability. Running a Payroll Journal report in Gusto for the applicable employees can help determine subject wages for a certain time period. If you're paying and filing this tax outside of Gusto because you have one or more remote employees reporting to an office within Eugene city limits, you can calculate the employee tax liability, and set up a post-tax deduction for the amount of tax the employee owes—give the deduction a unique name so you can locate it in any reports you run later. Try "CPST" or "Safety Payroll Tax," and use that name consistently for all employees. This can help prevent you from fronting the employee portion of the taxes owed, or allows you to recoup the tax amount(s) after you've already paid. Filing due dates by quarter—if the date falls on a holiday or weekend, it's due the next business day: Q1: Apr 30 Q2: Jul 31 Q3: Oct 31 Q4: Jan 31
Multnomah County Tuition-Free Preschool Program	Withholding is required for this program. You can learn more and get details in the Multnomah County “Preschool For All Personal Income Tax” dropdown of this article.
Portland's Metro Supportive Housing Services	This tax has two parts: An individual income tax withheld from affected employees. Get more details in the Portland Metro "Supportive Housing Services Program Tax" dropdown of this article. A business income tax on net income (Gusto does not support this part) You’ll need to handle it outside of Gusto or with your accountant.
Sandy Transit Tax	Paid by all businesses in Sandy. Register here. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup.
South Clackamas tax	If your business is in South Clackamas, you’ll get a 4-digit tax ID when you register with the South Clackamas Transportation District. Enter the account number in Gusto by going to the Taxes & compliance section and selecting Tax setup. If you do not know the tax ID, call the agency at (503) 829-7000.
Wilsonville Transit Tax	Paid by businesses in, or doing work in, Wilsonville. The tax is based on gross payroll or self-employment earnings. Register here. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup.

Find account numbers and rate info (if you're already registered)

If you've already registered in the state, you'll need to enter your tax account details in Gusto.

You'll need to be registered with one or more of the agencies below for Gusto to file and pay taxes for you:

State of Oregon Central Business Registry – income tax withholding and unemployment tax
Local Oregon tax agencies – various

If you still need to register, click the applicable dropdown above in this article.

Find your BIN— for withholding, unemployment, and Paid Leave

If you've run payroll in Oregon before, you can find your business identification number (BIN) on any notice from the Department of Revenue.

Your BIN is usually 8 or 9 digits. We’ll add a leading 0 for you (required by agency), so if your number includes this, leave it off when entering it in Gusto.

Example: If your number is shown as "01234567-8," just enter “12345678” in Gusto.

If you're not sure about your number, call the agency at (503) 945-8100.

Gusto will also use your BIN for the Paid Leave program—find out more in the Register a company with state and local agencies dropdown in this article.

Find your unemployment tax rate

Your unemployment tax rate is at the top-right of the "Notice of Tax Rate" you got from the Employment Department.

If you do not know your rate, call the agency at (503) 947-1488.

State and local tax account info

Oregon employers may also need to pay state or local taxes on employee wages* where they apply. If you're required to pay a tax, we'll ask for the account number.

*Wages include: salary, commission, bonuses, fees, or other valuable items paid for in a transit district.

If you do not know the account number, or still need to register, work with the agency.

Other taxes required by the state

Other OR state taxes	Additional info
Lane Transit District (LTD) Tax	Applies to most employers in the Eugene-Springfield urban area and some rural areas.
Oregon Statewide Transit Tax	Applies to the wages of Oregon residents. It can also apply to: Nonresidents working in Oregon. Employees with low wages, or high exemptions, that do not usually have income tax deducted.
Tri-County Metropolitan Transportation District (TriMet) Transit Tax	Applies to most employers in the TriMet area (parts of Multnomah, Washington, and Clackamas counties).
Workers’ Benefit Fund (WBF)	Every employer with one or more subject workers must pay this tax. Paid by both employees and employers. The tax is paid to the state along with withholding, unemployment, and some transit taxes. If you have questions, call the Department of Consumer and Business Services at (503) 947-7810.

Other local taxes

Local tax	Additional info
Canby Transit Tax	This tax applies to businesses within the Canby Urban Growth Boundary, which includes and slightly extends beyond Canby's city limits. To register, visit the agency’s website, download the registration form, and follow the Canby Transit Tax instructions. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup.
Eugene Community Safety Payroll Tax (CSPT)	Registration If your business is within Eugene city limits and you pay wages to employees, you need to register with the City of Eugene using the MUNIRevs portal. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup. If you do not know your account number, call the agency at (541) 682-5053. How Gusto handles the tax Gusto will withhold employee deductions on each payroll for employees working within Eugene city limits For employees working outside Eugene but reporting to a Eugene office, you’ll need to handle the tax outside of Gusto We'll debit your bank for your employer tax contributions at the end of each quarter, before we file. Business location and what it means The Eugene CSPT applies to wages paid to employees who work for and report to an employer with a physical location in Eugene city limits, even if the work is done elsewhere. Use the Address Lookup Tool to check if your business is within Eugene city limits. If work is performed in the city limits of Eugene, but you have no physical company location in Eugene, the earnings are exempt from the payroll tax. For businesses with a physical address in the city, but multiple locations outside of it: No tax is owed for those hours an employee works at an employer’s business location that is outside the city, even if the employee lives in the city limits. Work from home and telecommuter information—see the important message below. The payroll tax applies to all wages earned while working for an employer located in the Eugene city limits, regardless of where the work is performed. Employees that work from home (or telecommute) or work at a temporary job site outside of the city limits (such as a construction site, client locations, etc.), but report to an employer/office located in the city, are subject to the payroll tax. Reminder–action may be required: Gusto only supports the payroll tax for employees who physically work at an office located within Eugene city limits, but does not withhold or pay the payroll tax for employees with a work address listed outside of Eugene city limits. If you have employees with a work address in Gusto listed outside of Eugene city limits, but who report to a Eugene company location: You'll need to file and pay the employer and employee taxes outside of Gusto, quarterly—learn how to file and pay online here. Companies can always consider the determination of what location or office an employee reports to (gets their direction/guidance from). A remote worker who does not report to an office with a physical location in Eugene, would not be subject to the CSPT tax. Learn how to calculate the employer and employee tax liability using the resources below—scroll to the employer and employee tax calculations sections. After your final paycheck of the year, run a payroll journal report to gather total subject wages. If you choose to set up a post-tax deduction in Gusto to withhold the employee portion of the tax, you can add the deduction totals from this report as well. More information about setting up employee deductions can be found in the employee tax calculation section below. Contact Gusto at the end of the year to make sure we report the subject wages and tax amounts withheld and paid on employee W-2s. Wages need to be reported in Box 18, tax withheld in Box 19, and the code “EUG” is needed for Box 20. Employer tax calculation Employer Payroll Tax rate for all employers subject to the payroll tax—applied to the total subject wages paid to all applicable employees during the quarter. You can use this guide for how-to calculate the employer tax liability if necessary. Running a Payroll Journal report in Gusto for the applicable employees can help determine subject wages for a certain time period. Employee tax calculation Employee Tax Rate chart for all employees who report to an office/company whose physical location is within Eugene city limits (regardless of where they work from). You can use this guide for how-to calculate the employee tax liability. Running a Payroll Journal report in Gusto for the applicable employees can help determine subject wages for a certain time period. If you're paying and filing this tax outside of Gusto because you have one or more remote employees reporting to an office within Eugene city limits, you can calculate the employee tax liability, and set up a post-tax deduction for the amount of tax the employee owes—give the deduction a unique name so you can locate it in any reports you run later. Try "CPST" or "Safety Payroll Tax," and use that name consistently for all employees. This can help prevent you from fronting the employee portion of the taxes owed, or allows you to recoup the tax amount(s) after you've already paid. Filing due dates by quarter—if the date falls on a holiday or weekend, it's due the next business day: Q1: Apr 30 Q2: Jul 31 Q3: Oct 31 Q4: Jan 31
Multnomah County Tuition-Free Preschool Program	Withholding is required for this program. You can learn more and get details in the Multnomah County “Preschool For All Personal Income Tax” dropdown of this article.
Portland's Metro Supportive Housing Services	This tax has two parts: An individual income tax withheld from affected employees. Get more details in the Portland Metro "Supportive Housing Services Program Tax" dropdown of this article. A business income tax on net income (Gusto does not support this part) You’ll need to handle it outside of Gusto or with your accountant.
Sandy Transit Tax	Paid by all businesses in Sandy. Register here. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup.
South Clackamas tax	If your business is in South Clackamas, you’ll get a 4-digit tax ID when you register with the South Clackamas Transportation District. Enter the account number in Gusto by going to the Taxes & compliance section and selecting Tax setup. If you do not know the tax ID, call the agency at (503) 829-7000.
Wilsonville Transit Tax	Paid by businesses in, or doing work in, Wilsonville. The tax is based on gross payroll or self-employment earnings. Register here. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup.

Enter the tax account information in Gusto

Once a valid Oregon address has been added in Gusto for one or more employee(s), you can add your tax account information:

Click the Taxes & compliance section and select Tax setup.
Scroll to the "Oregon Tax Setup" headline and select Manage taxes.
Enter the applicable account number(s) and rate(s).
Don't forget to give Gusto third-party access to your accounts so we can keep your information up-to-date and help troubleshoot tax issues.

How to authorize Gusto with the Oregon agencies

In order for Gusto to keep your Oregon tax information up-to-date and help troubleshoot tax issues, we'll need you to authorize Gusto as your third-party agent (TPA) in Oregon. Gusto will become your TPA for the agencies below:

Authorizing Gusto with OR DOR and Employment Department

To become your third-party agent, a notarized form authorizing Gusto as your payroll provider must be submitted to the agencies—to make this easy, we’ll prepare the necessary document for you to e-sign in Gusto. Then, we’ll submit the form directly to the agencies.

Add Gusto as your third-party agent (TPA) in Oregon

The prepared document will be ready to sign once the below is completed in Gusto:

A company work address is added in Oregon.
An Oregon work address is assigned to an employee’s work location in their profile.
The Oregon state tax setup information is filled out.
The Oregon employee’s state-specific tax elections have been made.

To sign the form in Gusto:

Have the company signatory sign in to their profile in Gusto.
Click the applicable Oregon to do item from the Home page.
E-sign the auto-generated Form 150-800-005 in Gusto.
- To review the blank form and its instructions, click here.

We’ll submit this to the agencies directly on your behalf—you’re all set for now.

Employee setup for OR taxes

When filling out the "Oregon Taxes - Employee Setup", there are two options:

Yes, follow federal withholding settings
- Gusto will use the tax filing status and number of allowances entered in the "Federal Taxes" section of the employee’s profile to calculate Oregon Withholding Taxes.
No, special adjustments are needed
- Use if an employee wants to use the OR-W-4 form to calculate their withholding instead of the IRS W-4 form. You'll be asked to enter information from the form like:
  - Filing Status
  - Withholding Allowance
  - Additional Withholding
  - OR-W-4 Exemption Code
    - This must be entered if an employee chooses the filing status “Do Not Withhold”—other fields like “withholding allowance” will no longer apply.

Once you've entered the details, we'll automatically fill out the OR-W-4 form, but not Worksheet A, B, or C—the employee must fill these worksheets out on their end and keep for their records.

Learn how to find a copy of your employee's W-4s here.

Employer responsibility

According to the form's instructions, employers should fill in the "Employer use only" section, and keep the completed form with your records.

Portland Revenue Online (PRO) account information

If you have employees who work in Portland Metro’s Jurisdiction or in Multnomah County, you may be impacted by two new taxes that went into effect Jan 1, 2021. They are:

The Supportive Housing Services (SHS) tax

Find answers to FAQs about the SHS tax here.

The Preschool for all (PFA) tax

Find answers to FAQs about the PFA tax here.

Gusto-specific resources about the tax requirements and how we’ll handle each of these taxes can be found in the tax-specific dropdowns in this article. You’ll still need the instructions in this section to register for a PRO account number.

The City of Portland Revenue Division will be collecting both taxes on behalf of Multnomah County.

How to pay the taxes for the year 2021

For the calendar year 2021, Gusto does not pay these taxes on behalf of the company or employee, so your employees will need to pay the tax(es) outside of Gusto.

Employees are encouraged to withhold the anticipated taxes themselves and should send all payments and filings to the City of Portland through their Portland Revenue Online (PRO) system (Personal Income Taxes section) by April 15, 2022.

If an employee has questions, have them consult a tax advisor.

How Gusto will handle the taxes in 2022

Starting Jan 1, 2022, Gusto will begin withholding these taxes for all eligible employees and can make payments to the PRO system on behalf of employers—we'll use the company's FEIN (federal employer identification number) to submit payments and filings.

For information on how each tax will be handled in Gusto, use the tax-specific dropdowns found below in this article once you’ve registered.

Not required, informational only—how to register your company for a PRO account number

Gusto will not ask for your PRO account number—instead, we'll use the company's FEIN (federal employer identification number) to submit payments and filings.

Before you get started with registration, the agency has stated that you do not need to register a business if it:

You do not have employees who have opted in and/or work in the jurisdiction.
Already has a Revenue Division business account number for PRO.

Businesses with an office location in the applicable counties are required to register for a PRO account within 90 days. If the business is already registered as a result of this, you do not need to register again.

Uses the same tax ID number as a currently registered business

Use the “Business Lookup” tool (instructions for this below) if you need help determining if a business is already registered.

You may be stopped at any point during registration if you attempt to create a duplicate account.

For all questions, contact the agency directly at (503) 823-5157.

Steps to check the company’s registration status and/or register

Access the Portland Revenue Online (PRO) website.
Scroll to the “Business Taxes” section and click the Business Lookup link.
Enter the name or address of the business you’re looking for, scroll down, and click Search.
- If the business is not found, it could be for a variety of reasons, many of which are outlined on the agency’s Business Lookup search page—you can call the agency to confirm the company’s registration status, or you can attempt to proceed with a new registration. You can contact the agency directly at (503) 823-5157 as needed.
Head back to the main PRO website.
Scroll to the “Business Taxes” section and click Register My Business (including Rideshare Drivers).
- Reminder: you do not need to register if you do not have employees who have opted in and/or work in the jurisdiction.
Complete the remaining steps as outlined on the agency site.
- For registration assistance, contact the agency directly at (503) 823-5157.

Once you’ve registered, you’ll receive an account number immediately in your online account. The agency will also send a letter in the mail the following day that will contain the account number, keep this for your records.

Multnomah County "Preschool For All Personal Income Tax"

Employers are required to withhold the Preschool For All Personal Income Tax from employees. Gusto facilitates this for employees who “opted in” to the tax withholdings or make $200,000 or more and did not opt out.

The key driver in determining withholding is based on where the employee works. Employees who work in Multnomah County* are required to complete an Opt In/Opt Out form—employers are responsible for telling their employees about the requirement.

All Metro district residents are subject to the tax, regardless of where the income is sourced. However, employers who are located outside the Metro district are not required to withhold if they have no business presence. The employer may choose to offer withholding as a convenience for the employees who live within the Metro district. Use the address lookup to determine resident status.

*If someone lives in another city but has income from work performed in Multnomah County they’ll be liable for this tax if their projected income is more than $200,000 per year, unless they opt out of the tax.

Gusto helps with this requirement by providing employees the option to fill out the county’s form in Gusto and sign it electronically.

We recommend that employees review the tax tables to determine their anticipated tax liability so they can decide whether to Opt In/Out—the tables calculate tax based on Multnomah County taxable income and filing status.

How to make the elections in Gusto—opt in or out

Once employees have reviewed the form and tax tables, they’ll need to let us know what elections they’ve made for each tax. To do so, have them:

Sign in to their Gusto employee account.
Go to the My profile and select the Taxes section.
Scroll to the “Oregon taxes” headline, and click edit.
- If the option to enter the filing status and withholding amount isn't available yet, wait until Jan 1 of the new year.
Scroll to the “Multnomah” and “Metro SHS” sections (one or both may be applicable) and let us know the filing status and per pay period withholding amounts.
- Review the applicable tax tables:
  - Metro SHS tax tables
  - Multnomah tax tables
- Reminder: The above tax tables tell you the annual tax amount. To determine the amount to be withheld per paycheck, divide the annual tax by the number of paychecks received in a year.
  - Weekly: Divide by 52
  - Bi-weekly: Divide by 26
    - Example: If your estimated annual tax is $1,040 and you are paid bi-weekly (26 times per year), you'd have a withholding amount of $40 per paycheck ($1,040/26).
  - Semi-monthly: Divide by 24
  - Monthly: Divide by 12.
Click Save.
Once all required info is saved, we’ll prompt the employee to sign the related document in the Documents section of their employee account—this must be completed for Gusto to withhold and pay the taxes.

If you have not given your team access to Gusto yet, have them fill out the form, and then you'll be required to make the elections for them in Gusto. To do so:

Sign in to your Admin profile.
Click People and then select Team members.
From the Taxes tab, scroll to the “Oregon Taxes” headline.
Click edit.
- If the option to enter the filing status and withholding amount isn't available yet, wait until Jan 1 of the new year.
Under “Multnomah County” filing status select one of the following:
- Single (if selected in Box 9 of the form)
- Joint (if selected in Box 9 of the form)
- Opt out (if the OPT OUT section of the form was completed for either tax)
Under the "OPT IN" section, if withholding amounts were entered by the employee:
- For Metro SHS (line 1): Enter the amount under “Metro SHS Withholding” in Gusto
- For Multnomah County PFA (line 2): Enter the amount under “Multnomah County PFA Withholding" in Gusto.
Click Save.
Upload the form the employee gave to you in their Gusto profile (for safe and compliant storage).

How Gusto handles this tax

For employees who opted in

Gusto will withhold the flat dollar amount entered on the form for each paycheck—if an amount was not provided, we’ll use the agency tax tables to withhold.

Employees can check the tax tables to see their expected tax liability and decide how much to withhold.

For employees earning over $200,000

For employees earning over $200,000:

Gusto will withhold the tax unless the employee has opted out on the form.
If the form wasn’t filled out and no flat dollar amount was chosen, Gusto will use the agency’s tax tables for each pay period. Spousal income is not included in this calculation.
- Exception: For bonuses paid separately from regular payroll, Gusto will default to 0% tax rate (for this tax) on the bonus. If the employee wants this tax withheld on their bonus, they can complete the form with their chosen amount, and you can follow the steps above in this article to enter the withholding amounts. After the bonus payroll, remember to re-set tax preferences for future paychecks.

For employees who opted out

No withholding is required.

Quarterly and annual filings

We’ll take care of filing returns to Portland Revenue Online (PRO).

What employees can expect on paystubs

Employees who are subject to the tax and did not opt out will see “Multnomah” on their pay stubs with the withheld tax amount(s).

Form W-2 will show:

“Mult” in Box 20 for the locality name
Wages in Box 18
Taxes withheld/paid in Box 19

FAQ resource

Check out the agency’s website for FAQs and answers.

Portland Metro "Supportive Housing Services Program Tax"

Employers are required to withhold the Portland Metro “Supportive Housing Services Program Tax” from employees subject to the tax(es)—Gusto facilitates this for employees who “opted in” to the tax withholdings or make $200,000 or more and did not opt out.

Employees who work in Portland Metro District* are required to complete an Opt In/Opt Out form—employers are responsible for telling their employees about the requirement.

*If someone lives in another city but has income from work performed in Multnomah County they’ll be liable for this tax unless they opt in/out.

Gusto helps with this requirement by providing employees the option to fill out the county’s form in Gusto and sign it electronically.

We recommend that employees review the tax tables to determine their anticipated tax liability so they can decide whether to Opt In/Out—the tables calculate tax based on Portland Metro District taxable income and filing status.

How to make the elections in Gusto—opt in or out

Once employees have reviewed the form and tax tables, they’ll need to let us know what elections they’ve made for each tax. To do so, have them:

Sign in to their Gusto employee account.
Click My profile and select the Taxes section.
Scroll to the “Oregon taxes” headline, and click edit.
- If the option to enter the filing status and withholding amount isn't available yet, wait until Jan 1 of the new year.
Scroll to the “Multnomah” and “Metro SHS” sections (one or both may be applicable) and let us know the filing status and per pay period withholding amounts.
- Review the applicable tax tables:
  - Metro SHS tax tables
  - Multnomah tax tables
- Reminder: The above tax tables tell you the annual tax amount. To determine the amount to be withheld per paycheck, divide the annual tax by the number of paychecks received in a year.
  - Weekly: Divide by 52
  - Bi-weekly: Divide by 26
    - Example: If your estimated annual tax is $1,040 and you are paid bi-weekly (26 times per year), you'd have a withholding amount of $40 per paycheck ($1,040/26).
  - Semi-monthly: Divide by 24
  - Monthly: Divide by 12.
Click Save.
Once all required info is saved, we’ll prompt the employee to sign the related document in the Documents section of their employee account—this must be completed for Gusto to withhold and pay the taxes.

If you have not given your team access to Gusto yet, have them fill out the form, and then you'll be required to make the elections for them in Gusto. To do so:

Sign in to your Admin profile.
Click People and then select Team members.
From the Taxes tab, scroll to the “Oregon Taxes” headline.
Click edit.
- If the option to enter the filing status and withholding amount isn't available yet, wait until Jan 1 of the new year.
Under “Multnomah County” filing status select one of the following:
- Single (if selected in Box 9 of the form)
- Joint (if selected in Box 9 of the form)
- Opt out (if the OPT OUT section of the form was completed for either tax)
Under the "OPT IN" section, if withholding amounts were entered by the employee:
- For Metro SHS (line 1): Enter the amount under “Metro SHS Withholding” in Gusto
- For Multnomah County PFA (line 2): Enter the amount under “Multnomah County PFA Withholding" in Gusto.
Click Save.
Upload the form the employee gave to you in their Gusto profile (for safe and compliant storage).

How Gusto handles this tax

For employees who opted in

Gusto will withhold the flat dollar amount entered on the form for each paycheck—if an amount was not provided, we’ll use the agency tax tables to withhold.

Employees can review the tax tables to determine their anticipated tax liability and decide what amount to withhold.

For employees earning over $200,000

Gusto will withhold the tax unless the employee has opted out on the form (or the employer has opted out on the employee’s behalf if they submitted a physical form).

In the event the form was not filled out and the employee did not opt in and elect a flat dollar amount to withhold, Gusto withholds the tax amount based on the agency’s pre-defined tax tables across all pay periods. Spousal income is not considered in the calculation.

For employees who opted out

No withholding is required.

Quarterly and annual filings

We’ll take care of filing returns to Portland Revenue Online (PRO).

FAQs and other resources

Find FAQs and their answers here. You can also find other employer resources here.

Forms we file in Oregon

Annual Withholding Tax Reconciliation Report (WR)
Wage and Tax Statement (State W2)
Combined Payroll Tax Payment Coupon (OTC)*
Quarterly Combined Tax Report (OQ)
Oregon Quarterly Statewide Transit Tax Withholding Return (Form OR-STT-1)
State Withholding Tax (Oregon Schedule B)
Employee Detail Report (FORM 132)
New Hire Report
Various local returns

How to find forms in your account

Sign in to Gusto.
Click the Taxes & Compliance section.
Click Tax documents.
Use the tabs on the page to toggle between federal, state, W-2, and 1099 forms.

Asterisk info (if applicable)

If a form has a star (*) next to it, it will not show up in your tax documents in Gusto. These forms are usually payment vouchers or other forms (ex. coupons) filed electronically.

You can check if tax payments were made by running an "Agency Payments" report.

Agency website(s) and contact info

Oregon Department of Revenue (800) 356-4222
Oregon Employment Department (503) 947-1394

OregonSaves

If OregonSaves notifies you about enrollment, you can automate payroll deductions and streamline your plan administration by integrating your company’s auto-IRA with Gusto.

Need to close or reopen a tax account? Go to our article on closing and reopening a state or local tax account.