Having payroll issues? Learn how to troubleshoot blocked payroll.
Before you can pay employees in a new state, you must register with the state’s tax agencies. This lets you file and pay the right taxes.
🎥 Watch a quick video to learn how registering in a new state works
📚 See our blog for full state business guides
Oregon Form W-4
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 Oregon employee setup here.
Oregon pay statement explanation
Starting January 1, 2026, Oregon law requires employers to give new hires information about their pay statements. Employers must:
List and explain all payroll codes shown on paystubs, and review and update the information every year by January 1.
Share a notice with employees using one of the allowed options. If you do not provide this, the Oregon Bureau of Labor and Industries (BOLI) may issue fines. You can share the notice electronically, posted in a visible place at work, on paper, in your employee handbook, or in any other way that's easy to access.
Pro tip: Share our article on how to view and understand your paystub. This covers general payroll codes and also contains Oregon-specific tax details.
Expand the sections below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.
Gusto works with Middesk to register your business for state tax accounts when you hire employees or start working in a new state. We set up state income tax withholding and state unemployment insurance so we can run payroll and file taxes on your behalf.
We can start your registration after all of these are true:
You added a company work address in the new state.
You assigned that address to a new or existing employee.
You checked your Gusto Home page for a registration to-do.
If required, you registered with preliminary state agencies (like the Secretary of State or Department of Licensing and Regulatory Affairs) first and confirmed it's done.
States that require SOS registration before tax setup: Michigan, Missouri, New Jersey, New Mexico, and Vermont.
Middesk cannot help with registration if your business is:
A non-profit that is not a 501(c)(3)
A business that left a PEO
A business that bought another business that was already registered
A business that changed its legal entity type (for example, LLC to Corp)
A Limited Partnership (LP) or Limited Liability Partnership (LLP)
You must also:
Have a FEIN in Gusto
Not already have a tax account in that state
If you already registered with the state, Middesk will cancel the order and you will not be charged.
Included
Middesk registers your business for:
State income tax withholding
State unemployment insurance (SUI)
Not included
Middesk does not register your business for:
Local tax agency registration
Paid Family and Medical Leave (PFML) registration
Third-Party Agent (TPA) access
Power of Attorney (POA) authorization
Some states require TPA or POA for Gusto to file and pay taxes. In most cases, you must set this up yourself after registration. If you need to register for local taxes or PFML, or set up TPA or POA, use the state-specific article for step-by-step instructions.
The cost, steps, and timeline depend on the state. Before you submit anything in Gusto, we show you:
The price
What is included
How long registration usually takes
You are not charged until the order is marked as completed. The charge appears on your next Gusto monthly invoice.
You can also visit the Middesk Help Center to see estimated processing times for each state.
Here is what to expect when Middesk handles your registration:
You answer questions about your business, including:
Basic company info
Contact details
Addresses
Owner or officer info
State-specific details
Middesk reviews your information.
Middesk usually submits your registration within two business days.
A state agency may contact you to verify the request.
⚠️ Important: If you do not respond to a verification call or email within 3–5 business days, the order may be canceled and refunded.
After your order is marked as complete, we add the charge to your next Gusto monthly invoice.
When Middesk receives your tax account numbers, they enter them in Gusto (for most states and agencies). You will get emails from Gusto and Middesk with updates and next steps.
For most states, Middesk receives agency mail during registration and adds your tax info to Gusto. You can view this mail in a digital mailbox. After registration is complete, the agency updates its mailing address to your business address. If you need to take action, we will notify you by email or Home page to-do.
States that mail tax account info directly to your business: Alabama, Arizona, Delaware, Idaho, Iowa, Kansas, Kentucky, Maryland, Massachusetts, Michigan, Montana, Nevada, New Hampshire, Oklahoma, Rhode Island, Washington, Washington DC, and West Virginia. When you receive the letter, check your email for instructions on how to send the info to Middesk.
You can run payroll before registration finishes. However:
Gusto cannot file or pay taxes until all tax account numbers are added.
You may receive late notices or penalties. These are your responsibility.
For unemployment tax, use your state’s new employer rate until you receive the correct one.
Note: You can cancel orders before they are sent to Middesk. Once an order is submitted to Middesk, it cannot be canceled or refunded.
If you need help with any of the registration questions, check Middesk’s Help Center.
In your web browser:
Go to Taxes & Compliance → Tax setup.
Find [State name] Tax Setup.
Click Learn more under “Let us help you register.”
Review the price, process, and timeline. We do not charge you until after your order is complete.
Click Get started on Middesk.
Review everything carefully before submitting. Mistakes can delay registration.
In the Gusto mobile app:
Open the Gusto mobile app and sign in.
In the bottom-right corner, tap More.
Select Taxes & compliance.
Scroll down to Quick links and choose Setup tax accounts.
Scroll down to [State name] tax setup. Tap Learn more.
Review the process, timeline, and pricing. We do not charge you until after your order is complete.
Tap Get started on Middesk.
Share your business information and review everything carefully before submitting. Mistakes can delay registration.
To check your Middesk registration status in Gusto:
Go to Taxes & Compliance → Tax setup.
Find the state and view the status.
Possible statuses include:
Tax registration in progress
We need more information
The state is working on your order
Your registration is complete
Your order is on hold (often due to state requirements)
You have existing tax accounts
We could not complete your registration
If you entered the wrong eligibility date, email [email protected].
Some states require Gusto to have TPA or POA on file before we can file and pay taxes. Middesk usually does not set this up.
Check the state-specific registration article to see if TPA or POA is required for your state.
If there is no TPA or POA section in the state article, it is not needed right now.
If TPA or POA requires an agency portal:
If Middesk creates the agency account during registration, you will find the login details in Gusto: go to Taxes & Compliance → Tax setup after registration.
If Middesk does not create the account but the state requires portal access, you must create the account yourself.
You can only cancel an order before it is submitted to Middesk. Once submitted, orders cannot be canceled or refunded.
To cancel your order:
Go to Taxes & Compliance, select Tax Setup, and scroll to the applicable state.
In the Finish your [state] registration order banner, select Cancel order.
Q: Do I need a FEIN to use Gusto’s registration service?
A: Yes. You must have a FEIN to register through Gusto. If your business is merging or being acquired, Middesk cannot help with registration.
Q: Why can’t I enter 0% ownership or add a commercial owner?
A: Some states require a minimum ownership percentage or an individual owner. If your situation does not meet state rules, you will need to register outside of Gusto.
Q: What if the responsible party is international without an SSN or ITIN?
A: Middesk cannot help in this case. You will need to register directly with the state.
Q: What if I’m not liable for unemployment tax yet?
A: Use today’s date or the expected liability date. Use the new employer rate until you get your company-specific rate.
Q: I need to change information I already submitted. What do I do?
A: Email [email protected].
Q: What if the tax agency contacts me?
A: Respond right away, within 3–5 business days. Missing a verification call or email can cancel your registration order.
Q: When will my tax account numbers be available?
A: Timelines vary by state. Check Middesk’s guidance for estimates.
Q: Can Middesk close my state tax accounts?
A: No. You must close accounts directly with the state.
Visit the Middesk Help Center for help with registration-specific questions.
Contact Gusto from the ( ? ) in your account for all other payroll or tax setup help.
Expand the sections below to learn how to register with state agencies. Do not forget to give Gusto third-party access (TPA) so we can file and pay your taxes for you.
You'll work with the following Oregon agencies when registering for payroll taxes:
Oregon Department of Revenue (DOR): Handles income tax withholding.
Oregon Employment Department: Handles unemployment tax.
Local Oregon tax agencies: Handle various local taxes. See the Register for OR local taxes on your own section for details.
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 $1,000 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
If you need to run payroll but do not yet meet the above requirements, you can still do so. Enter the new employer rate for Oregon in Gusto for now, and update the rate once you receive it.
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 "Quick Links," click Register and apply.
Under "Registrations," click Register for payroll taxes or a BIN.
Read the instructions fully and follow the prompts 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.
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.
Your employer size is based on how many employees you had each month from January to December last year. Count all employees, no matter which state they work in. For more details, check out the agency's answers to common employer contribution questions.
Add up your employee counts for each month.
Divide that number by 12 to get your average number of employees for the year.
Example: An Oregon business has 3 employees in Oregon, 21 in Idaho, and 4 in Arizona for a total of 28. Since the business averaged 25 or more total employees (in and out of state), they must pay the employer portion of the Paid Leave tax. However, they only pay this tax on wages for the 3 Oregon employees.
For new companies, the employer size is the average number of employees you expect to report on quarterly returns for the entire year.
Check your tax requirements and update Gusto.
If you have 25 or more employees (large):
You need to withhold employee contributions and pay employer contributions.
Employers pay 0.4% of employee wages, and employees pay 0.6% (up to $176,100).
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 (small):
You only need to withhold employee contributions, not employer contributions.
Employees pay 0.6% of their wages (up to $176,100).
Gusto does not allow employers to cover 100% of the employee's PFML tax. Talk to a tax advisor for other options.
If an employee uses Paid Leave, you might be able to get an assistance grant to help with hiring a temporary employee or covering wage-related costs while they're on leave. To qualify, you must agree to pay employer taxes for 8 quarters (2 years) starting from the first quarter after your grant is approved.
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.
It's your responsibility to tell the agency if your size changes. Contact the Status Unit at (503) 947-1488 (press option 2, then option 2 again) to update your information.
We suggest setting up a Frances Online account to track unemployment and PFML activity. This lets you see the payments Gusto makes for you.
If you have questions about the Paid Leave program or Frances Online, check the Paid Leave Oregon Employer Toolkit or contact the agency at (503) 947-1488. You'll need your BIN number to ask about PFML.
Oregon employers must also pay the following state taxes on employee wages. Wages include salary, commission, bonuses, fees, or other valuable items paid for in a transit district. If you do not see the tax you're looking for, try the local tax registration section.
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.
Applies to the wages of Oregon residents. It can also apply to nonresidents working in Oregon and 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).
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, contact the Department of Consumer and Business Services at (503) 947-7810.
Once you complete registration, take these steps:
Give Gusto third-party access (TPA) so we can help manage your taxes with the agency.
Enter your tax account information in Gusto once you add a valid Oregon work address for one or more employees.
Oregon has various local taxes depending on where your employees live and work. Expand the sections below to learn how to register with local agencies. If you do not see the tax you're looking for, try the "Other required state taxes" section.
The Canby Area Transit Tax (CAT) tax applies to businesses within the Canby Urban Growth Boundary, which includes and slightly extends beyond Canby's city limits.
To register:
Visit the city of Canby's website and download the registration form.
After you receive your account number, enter it in Gusto. Go to Taxes & compliance, then select Tax setup, then select Manage taxes.
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 receive your account number, enter it in Gusto. Go to Taxes & compliance, then select Tax setup, then select Manage taxes. If you do not know your account number, contact 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.
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 who work from home (or telecommute) or work at a temporary job site outside of the city limits (such as a construction site or client locations), but report to an employer or office located in the city, are subject to the payroll tax.
Note: Gusto only supports the payroll tax for employees who physically work at an office located within Eugene city limits. We do 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 consider the determination of what location or office an employee reports to (gets their direction or 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 in the employer and employee tax calculation 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.
The Employer Payroll Tax rate for all employers subject to the payroll tax is 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.
The Employee Tax Rate chart applies to all employees who report to an office or 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 "CSPT" 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 amounts after you've already paid.
If the date falls on a holiday or weekend, it's due the next business day.
Q1: April 30
Q2: July 31
Q3: October 31
Q4: January 31
Withholding is required for this program. You can learn more and get details in the Multnomah County Preschool For All Personal Income Tax section of this article.
The Portland Metro Supportive Housing Services tax has two parts:
An individual income tax is withheld from employees who work in the area. Get more details in the Portland Metro Supportive Housing Services Program Tax section 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.
Paid by all businesses in Sandy. Register here.
After you receive your account number, enter it in Gusto. Go to Taxes & compliance, then select Tax setup, then select Manage taxes.
If your business is in South Clackamas, you'll receive a 4-digit tax ID when you register with the South Clackamas Transportation District.
Enter the account number in Gusto. Go to Taxes & compliance, then select Tax setup, then select Manage taxes. If you do not know the tax ID, contact the agency at (503) 829-7000.
Paid by businesses in, or doing work in, Wilsonville. The tax is based on gross payroll or self-employment earnings. Register here.
After you receive your account number, enter it in Gusto. Go to Taxes & compliance, then select Tax setup, then select Manage taxes.
Once you complete registration, enter your local tax account information in Gusto once you add a valid Oregon work address for one or more employees.
If you've already registered in Oregon, you need to enter your tax account details in Gusto. You need to be registered with one or more of the following agencies for Gusto to file and pay taxes on your behalf:
Oregon Department of Revenue (DOR): Handles income tax withholding.
Oregon Employment Department: Handles unemployment tax and Paid Family and Medical Leave (PFML).
Local Oregon tax agencies: Handle various local taxes.
If you still need to register, see the Register for OR income, unemployment, and paid leave taxes on your own or Register for OR local taxes on your own sections earlier in this article.
Once you add a valid Oregon work address in Gusto for one or more employees, you can enter your state tax account information.
To add your Oregon tax account information:
Go to Taxes & compliance, then select Tax setup.
Find Oregon Tax Setup and select Manage taxes.
Follow the instructions below for each tax type.
Important: 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.
Next to State tax account details, click Edit to enter your Business Identification Number (BIN). This number is used for withholding, unemployment, and Paid Leave.
BIN numbers are usually 8 or 9 digits. Gusto will add a leading zero for you if needed.
Note: If your BIN includes a leading zero, leave it off when entering it in Gusto. For example, if the documentation says "Business Identification Number 01234567-8," enter "12345678" in Gusto.
You can find your BIN in your online account a day after it's assigned:
Select More options.
Next to the "Letters and messages" box, click View letters.
Choose "Registration letter" and select Display BIN.
You can also find your BIN on any notice from the Department of Revenue.
If you cannot find your BIN, contact the agency at (503) 945-8100.
Enter your total unemployment tax rate as your "UI Tax rate." This rate includes your Special Payroll Tax Offset Rate.
Your unemployment tax rate is at the top-right of the "Notice of Tax Rate" you received from the Employment Department.
If you cannot find your rate, contact the agency at (503) 947-1488.
Once a valid Oregon address has been added in Gusto for one or more employees, you can add your local tax account information:
Go to Taxes & compliance, then select Tax setup.
Find Oregon Tax Setup and select Manage taxes.
Enter the applicable account numbers and rates.
Click Save.
If you do not know the account number or still need to register, contact the agency directly.
For Gusto to keep your Oregon tax information up-to-date and help with tax notices or issues, we need to be authorized as your third-party agent (TPA) for the Oregon Department of Revenue and Employment Department.
If you received a tax notice from either agency, upload the notice in Gusto.
We'll use the information from the notice to request the authorization we need. If we run into any issues, we'll reach out with next steps.
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 this option 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:
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 out these worksheets on their own and keep them for their records.
Learn how to find a copy of your employee's W-4s here.
According to the form's instructions, employers should fill in the "Employer use only" section and keep the completed form with your records.
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:
You do not have employees who have opted in or work in the jurisdiction.
The business 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.
The business uses the same tax ID number as a currently registered business. Use the "Business Lookup" tool (instructions 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.
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.
Go to the Portland Revenue Online (PRO) website.
2. 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 contact the agency to confirm the company's registration status, or you can attempt to proceed with a new registration. 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).
Note: You do not need to register if you do not have employees who have opted in 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.
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.
Note: This tax can only be withheld for employees who work within the Multnomah County boundaries. We do not support courtesy withholding for people who live in (and are residents of) Multnomah County.
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 or 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. 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 or out. The tables calculate tax based on Multnomah County taxable income and filing status.
Once employees have reviewed the form and tax tables, they'll need to let us know what elections they've made for each tax.
For employees with Gusto access:
Go to My profile.
Under Additional, click Taxes.
Scroll to the "Oregon taxes" headline and click Edit.
Note: If the option to enter the filing status and withholding amount is not available yet, wait until January 1 of the new year.
Scroll to the "Multnomah" and "Metro SHS" sections (one or both may be applicable) and enter the filing status and per pay period withholding amounts. Review the applicable tax tables: Metro SHS tax tables and Multnomah tax tables
Note: The tax tables show 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. Semi-monthly: Divide by 24. Monthly: Divide by 12. For 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 divided by 26).
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.
For employees without Gusto access:
If you have not given your team access to Gusto yet, have them fill out the form, then make the elections for them in Gusto:
Go to the People section.
Select the employee from the list.
Under Additional, click Taxes and scroll to the "Oregon Taxes" section.
Click Edit.
Note: If the option to enter the filing status and withholding amount is not available yet, wait until January 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), or 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 you in their Gusto profile for safe and compliant storage.
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: Gusto will withhold the tax unless the employee has opted out on the form. If the form was not 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.
Note: For bonuses paid separately from regular payroll, Gusto will default to a 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 to enter the withholding amounts. After the bonus payroll, remember to reset 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 amounts. Form W-2 will show "Mult" in Box 20 for the locality name, wages in Box 18, and taxes withheld and paid in Box 19.
Check out the agency's website for FAQs and answers.
Employers are required to withhold the Portland Metro Supportive Housing Services Program Tax from employees subject to the taxes.
Gusto withholds this tax for employees who:
Work in the Portland Metro boundaries
Opted into the tax withholdings, or make $200,000 or more and did not opt out
Note: We do not support courtesy withholding for people who live in, and are residents of, Portland Metro.
Employees who work in Portland Metro District are required to complete an Opt In or 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 or 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 or out. The tables calculate tax based on Portland Metro District taxable income and filing status.
Once employees have reviewed the form and tax tables, they'll need to let us know what elections they've made for each tax.
For employees with Gusto access:
Click My profile and select the Taxes section.
Scroll to the "Oregon taxes" headline and click Edit.
Note: If the option to enter the filing status and withholding amount is not available yet, wait until January 1 of the new year.
Scroll to the "Multnomah" and "Metro SHS" sections (one or both may be applicable) and enter the filing status and per pay period withholding amounts.
Review the applicable tax tables: Metro SHS tax tables and Multnomah tax tables
Note: The tax tables show 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. Semi-monthly: Divide by 24. Monthly: Divide by 12. For 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 divided by 26).
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.
For employees without Gusto access:
If you have not given your team access to Gusto yet, have them fill out the form, then make the elections for them in Gusto:
Go to the People section.
Select the employee from the list.
Under Additional, click Taxes and scroll to the "Oregon Taxes" section.
Click Edit.
Note: If the option to enter the filing status and withholding amount is not available yet, wait until January 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), or 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 you in their Gusto profile for safe and compliant storage.
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). If 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).
Find FAQs and their answers here. You can also find other employer resources here.
OTC* (Combined Payroll Tax Payment Coupon)
OQ (Quarterly Combined Tax Report)
Form OR-STT-1 (Oregon Quarterly Statewide Transit Tax Withholding Return)
Oregon Schedule B (State Withholding Tax)
FORM 132(Employee Detail Report)
WR (Annual Withholding Tax Reconciliation Report)
State W2(Wage and Tax Statement)
New Hire Report
Various local returns
You can view forms in Taxes & Compliance, then Tax documents. Switch between the tabs to find federal, state, W-2s, and 1099s.
Some forms show an asterisk (*). Forms like payment vouchers or coupons that were filed electronically may not show in your Gusto account. Sign in to the agency's portal to view filings and payments.
To see what Gusto has paid for you, run the Agency Payments report.
Revenue Agency: Oregon Department of Revenue (DOR)
Phone: (800) 356-4222
Workforce or Labor Agency: Oregon Employment Department (OED)
Phone: (503) 947-1488
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.
Learn how to close or reopen tax accounts.