Oregon registration and tax info

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

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:

• 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.

Check if you're liable and register the company

1. Head to the DOR's Revenue Online (ROL) website.
2. Scroll to the “Quick Links” tile, and click Register and apply.
3. Under the “Registrations” tile, click Register for payroll taxes or a BIN. 
4. Read the instructions fully, and complete the registration process online. 

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:

1. Sign in to the Revenue Online (ROL) website.
2. Select More options.
3. Next to the “Letters and messages” box, select View letters. 
4. Choose “Registration letter” and select Display BIN.

Enter the tax account information in Gusto

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

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the "Oregon Tax Setup" headline and select Manage taxes.
3. Enter your withholding account number and unemployment rate.
   • BIN number: Typically, this 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.  
     • Example: If the agency documentation states "Business Identification Number 01234567-8", omit the zero and only enter "12345678 "in Gusto.
     • If you need to update your account number: Contact us from the Help or Priority support section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.
   • Unemployment account number: Enter the total tax rate in Gusto, this includes your Special Payroll Tax Offset Rate.
     • If you're unsure of your rate, call the agency at (503) 947-1488.

Running payroll in Gusto before you're liable for SUI

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 can find the new employer rates for each state in this article, along with instructions on how to update the rate once you become liable and receive your company-specific agency assigned rate.

You'll want to register with the OR Central Business Agency as soon as you become liable—eventually, Gusto will need:

• Your BIN number.
• Your company-specific unemployment tax rate.

Paid Leave and Frances Online—effective Jan 1, 2023

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.

• We'll run a tax reconciliation payroll for any early payrolls where the tax was not withheld.

Beginning in 2023, the Oregon Department of Unemployment’s new online portal, Frances Online, will support both of the below:

• Unemployment insurance
• Paid Leave (new)

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:

• You must withhold employee contributions and pay employer contributions to the program.
  • Note: Gusto does not support the ability for employers to cover 100% of employee PFML tax liability. We recommend speaking with a tax advisor or accountant to determine acceptable alternatives.
• Employers contribute 0.4% of employee wages.
• Employees contribute 0.6% of their wages, up to $132,900 in wages.

If you employ fewer than 25 employees:

• You must withhold employee contributions, but you are not required to make employer contributions.
  • Note: Gusto does not support the ability for employers to cover 100% of employee PFML tax liability. We recommend speaking with a tax advisor or accountant to determine acceptable alternatives.
• Employees contribute 0.6% of their wages, up to $132,900 in wages.

Exempt employers:

• If you think your company is exempt from PFML, you must confirm with the state or you could be liable for past withholdings and penalties.
• Once you confirm your exemption is confirmed with the state, reach out to Gusto and let us know to apply the exemption. 

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. 

1. Sign up for Frances Online to view the payments and filings we’ll make on your behalf.
2. Confirm your BIN number listed in Gusto is up-to-date—head to the Taxes & compliance section of your account and select Tax setup, then scroll to the “Oregon Tax Setup” headline.
   • You’ll need your BIN number if you ever need to make inquiries about your Paid Leave information. 
   • Typically, your BIN number will be 8 or 9 digits. We'll fill in a leading 0 for you, so if your account number includes this, it should be left off when entering the number in Gusto. If your account number doesn't show this, don't worry—the agency requires it either way.  
     • Example: If agency documentation states "Business Identification Number 01234567-8", the zero should be omitted and only entered as "12345678 "in Gusto.

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.

Learn more about other Oregon state taxes 

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.   

• Lane Transit District tax
  • An excise tax is mandatory for most employers in the Lane Transit District (LTD) and serves the entire Eugene-Springfield urban area as well as several rural areas. Learn more here.
• Oregon Statewide Transit Tax
  • Tax applies on the wages of Oregon residents (regardless of where the work is performed) and may also be applied to the below:
    • Wages of nonresidents who perform services in Oregon. 
    • Employees who aren't subject to regular income tax withholding due to high exemptions or have wages below the threshold for income tax withholding.
  • Learn more about how the wages of nonresidents who perform services in Oregon are handled.
• TriMet Transit Tax
  • An excise tax is mandatory for most employers in the Tri-County Metropolitan Transportation District (TriMet). The Tri-Met area includes parts of the following counties:
    • Multnomah
    • Washington
    • Clackamas.
• Workers' Benefit Fund (WBF)
  • WBF is paid by both employees and employers—every employer employing one or more subject workers is subject. The Department of Consumer and Business services, who administers this tax, can be reached at (503) 947-7810. 
  • This tax is paid to the state directly, along with withholding taxes, unemployment insurance taxes, and some transit taxes.

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.

• Canby Transit Tax—the district is bounded by the limits of the Canby Urban Growth Boundary, an area including and extending somewhat beyond the city limits of Canby.
  • Visit the agency website to learn more and register—you'll need to download a registration form on this site. 
    • Reference the Canby Transit Tax guide if you have questions or need help.
  • Enter the tax account information in Gusto by clicking the Taxes & compliance, selecting Tax setup, and clicking Manage taxes under the "Oregon Tax Setup" headline.
• Eugene Community Safety Payroll Tax (CSPT)
  • Registration
    • If you pay wages to employees and your business is located in the Eugene City limits you must register and file with the City of Eugene—complete your registration through the MUNIRevs portal here.
      • You should receive an account number that needs to be entered in Gusto by clicking the Taxes & compliance section and selecting Tax setup.
        • If you do not know your account number, contact the agency at (541) 682-5053.
  • How Gusto handles the tax
    • We’ll withhold employee deductions on each payroll.
      • 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 remote employees, you may need to take action outside of Gusto—read below for more information.
    • We’ll debit for your employer tax contributions at the end of each quarter before filing your quarterly returns.
  • Business location(s) and what it means
    • The Eugene CSPT is applied to wages paid to an employee working for and reporting to an employer located in the Eugene city limits—the key factor is the physical location of the employer, not where the work is performed, the primary work location, or where the employee lives.
      • Use the Address Look Up Tool to confirm that your business is within the city limits of Eugene and subject to 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.
    • 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.
  • 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:
        1. 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. 
        2. Learn how to calculate the employer and employee tax liability using the resources below—scroll to the employer and employee tax calculations sections. 
        3. 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. 
        4. 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 in 2022—learn more here and then head to the Multnomah County "Preschool For All Personal Income Tax" dropdown below for additional information and instruction. 
• Portland's Metro Supportive Housing Services
  • This tax has two parts:
    • An individual income tax withheld from impacted employees.
      • Employers are required to withhold this tax from certain employees in 2022—learn more here and then head to the Portland Metro "Supportive Housing Services Program Tax" dropdown below for additional information and instruction. 
    • A business income tax on net income—Gusto does not support the business income tax portion.
      • Employers can pay this outside or through their CPA or accountant partner.
• Sandy Transit Tax
  • The business transit tax is assessed on all businesses and is an employer-paid tax. Register for your account number, and then enter it by clicking the Taxes & compliance section and selecting Tax setup. Learn more here. 
• South Clackamas tax
  • If your business is located in South Clackamas you will be given a 4-digit tax ID by the South Clackamas Transportation District. Enter the tax ID by clicking the Taxes & compliance section and selecting Tax setup.
  • If you're unsure of your ID, call the agency at (503) 829-7000.
• Wilsonville Transit Tax
  • Transit services are paid for by a combination of payroll taxes levied on businesses located in or performing work in Wilsonville (assessed on gross payroll and/or self-employment earnings). Register for your account number, and then enter it by clicking the Taxes & compliance section and selecting Tax setup. Learn more here.

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:

• The Oregon Department of Revenue
• The Oregon 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:

1. Have the company signatory sign in to their profile in Gusto.
2. Click the applicable Oregon to do item from the Home page.
3. 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.

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.

• Example: If the agency documentation says "Business Identification Number 01234567-8," omit the zero, and only enter 12345678 in Gusto.

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.   

• Lane Transit District tax
  • An excise tax is mandatory for most employers in the Lane Transit District (LTD) and serves the entire Eugene-Springfield urban area as well as several rural areas. Learn more here.
• Oregon Statewide Transit Tax
  • Tax applies on the wages of Oregon residents (regardless of where the work is performed) and may also be applied to the below:
    • Wages of nonresidents who perform services in Oregon. 
    • Employees who aren't subject to regular income tax withholding due to high exemptions or have wages below the threshold for income tax withholding.
  • Learn more about how the wages of nonresidents who perform services in Oregon are handled.
• TriMet Transit Tax
  • An excise tax is mandatory for most employers in the Tri-County Metropolitan Transportation District (TriMet). The Tri-Met area includes parts of the following counties:
    • Multnomah
    • Washington
    • Clackamas.
• Workers' Benefit Fund (WBF)
  • WBF is paid by both employees and employers—every employer employing one or more subject workers is subject. The Department of Consumer and Business services, who administers this tax, can be reached at (503) 947-7810. 
  • This tax is paid to the state directly, along with withholding taxes, unemployment insurance taxes, and some transit taxes.
• Canby Transit Tax—the district is bounded by the limits of the Canby Urban Growth Boundary, an area including and extending somewhat beyond the city limits of Canby.
  • Visit the agency website to learn more and register—you'll need to download a registration form on this site. 
    • Reference the Canby Transit Tax guide if you have questions or need help.
  • Enter the tax account information in Gusto by clicking the Taxes & compliance, selecting Tax setup, and clicking Manage taxes under the "Oregon Tax Setup" headline.
• Eugene Community Safety Payroll Tax (CSPT)
  • Registration
    • If you pay wages to employees and your business is located in the Eugene City limits you must register and file with the City of Eugene—complete your registration through the MUNIRevs portal here.
      • You should receive an account number that needs to be entered in Gusto by clicking the Taxes & compliance section and selecting Tax setup.
      • If you're unsure of your account number, contact the agency at (541) 682-5053.
  • Business location(s) and what it means
    • The Eugene CSPT is applied to wages paid to an employee working for and reporting to an employer located in the Eugene city limits—the key factor is the physical location of the employer, not where the work is performed, the primary work location, or where the employee lives.
      • Use the Address Look Up Tool to confirm that your business is within the city limits of Eugene and subject to 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.
    • 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.
  • 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.
    • Important: 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:
        1. 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. 
        2. Learn how to calculate the employer and employee tax liability using the resources below. Scroll to the employer and employee tax calculations sections.
        3. 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. 
        4. 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 in 2022—learn more here and then head to the Multnomah County "Preschool For All Personal Income Tax" dropdown below for additional information and instruction. 
• Portland's Metro Supportive Housing Services
  • This tax has two parts:
    • An individual income tax withheld from impacted employees.
      • Employers are required to withhold this tax from certain employees in 2022—learn more here and then head to the Portland Metro "Supportive Housing Services Program Tax" dropdown below for additional information and instruction. 
    • A business income tax on net income—Gusto does not support the business income tax portion.
      • Employers can pay this outside or through their CPA or accountant partner.
• Sandy Transit Tax
  • The business transit tax is assessed on all businesses and is an employer-paid tax. Register for your account number, and then enter it by clicking the Taxes & compliance section and selecting Tax setup. Learn more here. 
• South Clackamas tax
  • If your business is located in South Clackamas you will be given a 4-digit tax ID by the South Clackamas Transportation District. Enter the tax ID by clicking the Taxes & compliance section and selecting Tax setup.
  • If you're unsure of your ID, call the agency at (503) 829-7000.
• Wilsonville Transit Tax
  • Transit services are paid for by a combination of payroll taxes levied on businesses located in or performing work in Wilsonville (assessed on gross payroll and/or self-employment earnings). Register for your account number, and then enter it by clicking the Taxes & compliance section and selecting Tax setup. Learn more here.

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:

• The Oregon Department of Revenue
• The Oregon 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:

1. Have the company signatory sign in to their profile in Gusto.
2. Click the applicable Oregon to do item from the Home page.
3. 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.

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

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the "Oregon Tax Setup" headline and select Manage taxes.
3. Enter the applicable account number(s) and rate(s).