Before you can pay employees, make sure you've registered for payroll in their applicable work state. This can sometimes take several weeks—the sooner you start the process, the sooner you'll have the tax account info required to pay them. Learn more about paying your first employee in a new state by watching this quick tutorial.
According to the Oregon Form W-4 Instructions, employees may choose to use the Federal Withholding (IRS W-4) status and allowances, but it's recommended that an employee uses the Oregon withholding form (Form OR-W-4) status and allowances to adequately withhold state taxes.
Click Register with OR agencies on your own or Find account numbers and rate info (if you're already registered) to learn more about:
Gusto partners with CorpNet to help you register in the state—learn more below.
Payroll blocked?
Check out our payroll blocked troubleshooting tips article.
Once a work address has been added in a new state and a new employee has been hired and assigned a work address in that state, you can get registration assistance in Gusto.
Pricing varies by state—get started below and during step 4, you'll review the price, process, and estimated timeline to completion.
Here’s a snapshot of the process:
CorpNet can walk you through entering any info that they themselves do not enter in Gusto on your behalf.
After you send your order, we’ll email you with status updates and add your order total to your next monthly invoice.
When your order is complete, you’ll receive emails from both Gusto and CorpNet. They’ll detail the next steps which include:
Before your order is completed, you can use the link in the state registration confirmation email from Gusto to check the status of your order.
You can also check the status in your Gusto account:
If your order is still in progress, you can cancel from your Gusto account:
Q: Can I run payroll for my employees before my registration is complete?
A: Not in most cases—you typically need to have a withholding account number and required tax rate(s) in Gusto before you can run payroll.
If you’re registering in a state where there is no income tax withheld, you can use the state-specific “new employer rate” in this article until you receive your company-assigned rate from the agency.
Q: Can I use Gusto to register in a new state if I don't have a Federal Employer Identification Number (FEIN) yet, or if the business is undergoing a merger or acquisition?
A: No–you must have a FEIN entered in Gusto to order a state tax registration.
If your company is going through a merger or being acquired, CorpNet cannot assist with registration. Work with your tax advisor and state agencies directly to navigate this change and register your business.
Q: Where can I see all my tax information?
A: You can see all tax details in the following locations:
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 yet (referring to the minimum wage threshold in some states)?
A: In order for CorpNet to start the registration process for an unemployment account number before you're liable, you can:
Q: Can I register with CorpNet if the responsible party is based internationally and does not have an ITIN/SSN?
A: CorpNet may be able to assist directly—reach out to [email protected] or call 1(888) 449-2638.
Q: My company is a nonprofit—why can't I enter 0% in the responsible party section, or add a commercial owner?
A: Some states have a 1% minimum for the responsible party ownership percentage. Those states are: ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI. Registration orders will need to be placed directly through CorpNet, outside of Gusto, or you'll need to register directly with the agency yourself.
Some states require that an individual owner be listed on the account. If you're a non-profit and not sure how to proceed, contact CorpNet directly at [email protected] or call 1(888) 449-2638.
Q: Does CorpNet help with state tax account closures?
A: No—you'll need to close the tax account on your own.
Click the dropdowns below to learn how to register with state and local agencies.
Your company will need to register online once you've become "liable"—most companies become liable for state unemployment insurance (SUI) tax once the company has:
In two to ten business days (the length of the agency's review process), you'll find your registration confirmation and account information in your Revenue Online account.
Your Business Identification Number (BIN) will be available in your online account one day after the BIN is assigned:
Once a valid Oregon work address has been added in Gusto for one or more employee(s), you can add your tax account information:
If you need to run payroll and do not yet meet the above liability requirements, Gusto allows it—we just suggest you add the "New employer SUI tax rate" specific to Oregon in the meantime.
You'll want to register with the OR Central Business Agency as soon as you become liable—eventually, Gusto will need:
Starting in Q1 2023 (date to-be-determined), Gusto will withhold PFML employee and employer (if applicable) contributions, remit payments to the agency on your behalf, and file quarterly reports to the agency.
Beginning in 2023, the Oregon Department of Unemployment’s new online portal, Frances Online, will support both of the below:
Frances Online replaces the Oregon Payroll Reporting System (OPRS), and the Employer Account Access (EAA) portal.
Employer participation and requirements
You'll need to determine your liability and let Gusto know, so our tax calculations are accurate.
If you employ 25 or more employees:
If you employ fewer than 25 employees:
Exempt employers:
Register for Frances Online and confirm your BIN number
We recommend setting up a Frances Online account so you can view your unemployment and PFML account activity. We’ll use the existing BIN number listed in your Gusto account to handle all payments and filings.
If you have questions about the new Paid Leave program, or the new Frances Online portal, check out the Paid Leave Oregon Employer Guidebook or contact the agency at (503) 947-1488.
The taxes listed below are paid to Oregon state directly—if you don't see the tax in question, try the Local tax registration dropdown below.
Generally speaking, these taxes are paid on an employee's applicable wages which include: salary, commission, bonuses, fees, or other items of value paid to a person for services performed within a transit district.
You may need to register for certain Oregon local taxes—if you don't see the tax in question, try the Withholding and unemployment registration—includes info about other state-required taxes dropdown above.
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:
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.
The prepared document will be ready to sign once the below is completed in Gusto:
To sign the form in Gusto:
We’ll submit this to the agencies directly on your behalf—you’re all set for now.
If you've already registered in the state, you'll need to enter your tax account details in Gusto in order to pay employees.
You'll need to be registered with one or more of the below agencies in order for Gusto to file and pay taxes on your behalf:
If you still need to register, click the applicable dropdown above in this article.
If you've run payroll in Oregon in the past, you can find your withholding tax account number on any notice received from the Department of Revenue.
Typically, your BIN will be 8 or 9 digits. We'll fill in a leading 0 for you, so if your account number includes this, leave it off when entering the number in Gusto. If your account number doesn't show this, don't worry—the agency requires it either way.
If you're unsure of your number, you should call the agency at (503) 945-8100.
Gusto will use your BIN number for the new 2023 Paid Leave program that goes into effect Jan 1, 2023—learn more in the Register a company with state and local agencies dropdown of this article.
You can find your unemployment tax rate on the top-right of the "Notice of Tax Rate" you would have received from the Employment Department.
If you're unsure of your rate, call the agency at (503) 947-1488.
You may need to add tax account information in Gusto for certain Oregon local taxes. If you don't know the account numbers, you'll need to contact the agency(ies) directly.
Generally speaking, these taxes are paid on an employee's applicable wages which include: salary, commission, bonuses, fees, or other items of value paid to a person for services performed within a transit district.
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:
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.
The prepared document will be ready to sign once the below is completed in Gusto:
To sign the form in Gusto:
We’ll submit this to the agencies directly on your behalf—you’re all set for now.
Once a valid Oregon address has been added in Gusto for one or more employee(s), you can add your tax account information:
When filling out the Oregon Taxes - Employee Setup, there are two options:
Reference the option below to determine how taxes will be calculated.
1. Yes, follow federal withholding settings
Gusto will use the status and number of allowances entered in on the Federal Taxes section of the employee’s profile to calculate Oregon Withholding Taxes.
2. No, special adjustments are needed
The second option should be used if an employee wants to use the OR-W-4 form to calculate their withholding instead of the IRS W-4 form.
Using the OR-W-4 form, the fields Filing Status, Withholding Allowance, Additional Withholding, and OR-W-4 Exemption Code can be filled out accordingly.
Once the information is entered, Gusto will 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 retain as necessary.
Learn how to find a copy of your employee's W-4s here.
Employers are required to send the Form OR-W-4s within 20 days in certain scenarios—click the "File the Oregon Form W-4" dropdown below for more information.
Per the Oregon Form W-4 Instructions, employers are required to send the Forms OR-W-4 within 20 days in the following scenarios:
If your employee falls in at least one of these scenarios, send the OR-W-4 form to:
W-4 Project Manager
Oregon Department of Revenue
PO Box 14560
Salem, OR 97309
Review the "Employee setup for OR taxes" dropdown above for more information on how to complete this form.
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:
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.
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.
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.
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 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
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.
The “Preschool For All Personal Income Tax” went into effect Jan 1, 2021—employees who work in Multnomah County are required to pay the agency directly for the 2021 tax year. Have them review the Portland Revenue Online (PRO) section of the article to learn how.
Effective Jan 1, 2022, employers are required to withhold the 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 prior to the first payroll processing date in 2022—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 located outside the Metro district of residents 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.
Gusto helps with this requirement by providing employees the option to fill out their elections in Gusto, and then sign an automatically generated form after.
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:
If employees do not use Gusto to fill out the form, the employer is responsible for making the election in Gusto on the employee’s behalf—to do so:
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.
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).
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), here’s a little more info in the meantime:
What employees can expect on 2022 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).
For the 2022 tax year, Form W-2 will show:
Check out the agency’s website for FAQs and answers.
The Portland Metro “Supportive Housing Services Program Tax” went into effect Jan 1, 2021—employees who work in the Portland Metro District are required to pay the agency directly for the 2021 tax year. Have them review the Portland Revenue Online (PRO) section of the article to learn how.
Effective Jan 1, 2022, employers are required to withhold the 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 prior to the first payroll processing date in 2022—employers are responsible for telling their employees about the requirement.
Gusto helps with this requirement by providing employees the option to fill out their elections in Gusto, and then sign an automatically generated form after.
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:
If employees do not use Gusto to fill out the form, the employer is responsible for making the election in Gusto on the employee’s behalf—to do so:
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.
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).
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), here’s a little more info in the meantime:
Find FAQs and their answers here. You can also find other employer resources here.
Where to find the forms available in your account
Head to the Taxes & compliance section and select Tax documents.
Use the tabs on the page to toggle between federal, state, W-2, and 1099 forms.
Asterisk info—only if applicable
Filings marked with an asterisk (*) will not appear in your Tax documents tab—these are coupons, payment vouchers, or other forms that are filed electronically.
You can confirm tax payments were made by running an agency payments report.