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Quarterly Payroll Reports

Employers/companies are unaware you must file payroll reports for every quarter even if you didn’t pay wages.  This must continue until you either send in form stating the end of payroll or closure of your business.  If you do not file your report, chances are you will receive a very concerning notice threatening penalties if you do not file.  You will not get a penalty for a zero report, but if you do not report you will receive a threatening notice.

Requirements for employers located in Oregon:

Oregon employers are required to pay withholding on all wages earned by Oregon resident

Employees no matter where the work is performed.

Oregon employers with nonresident employees are also required to pay withholding on all wages

earned in Oregon.

Oregon employers with nonresident employees working outside the state are not required to withhold

Oregon taxes on these wages.

How to report payroll taxes:

The Oregon Quarterly Tax Report reports your payroll taxes for any quarter you have payroll or hours

There are several ways to submit this report: Paper, electronically, or Interactive Voice Response

System (IVR).

This report must be filed each quarter as long as your account is open, even if you have no payroll

or hours worked.

Oregon Quarterly Tax Report (OQ) filing:

Electronic

There are several options available for electronic quarterly payroll tax reporting:

OTTER (Oregon Tax Employer Reporting System): Free reporting software downloaded

either online or from a CD. You can use this to report quarterly payroll for one or more businesses.

SETRON (Secured Employer Tax Online): Web-based reporting, which is compatible with

any operating system. It is useful to businesses with 50 or fewer employees.

wages or hours worked. You may file your no payroll, no hours worked report by calling 503-378-3981

Payment methods:

There are also several ways to submit your payroll tax deposits:

Electronic Funds Transfer (EFT) allows you to submit your payment electronically using

either ACH Debit or ACH Credit, depending on which works best for your business needs.

Important: If you are required to submit your federal payments using EFT, you are also

required to do so for Oregon. More information on EFT.

Payment by paper allows you to pay by check or money order using the Oregon Combined

Tax Payment Coupon (OTC). This coupon is used to indicate how to apply payment

amounts for each tax program and quarter. Payment form OTC does not replace

reporting Form OQ (Oregon Quarterly Tax Report) to report your quarterly taxes.

Payment due dates:

Electronic or paper

Due dates for paying Oregon withholding tax are the same as the due dates for paying your federal

tax liability.

Payment for Employment (SUTA), Transit Taxes, and the Workers’ Benefit Fund Assessment

is due the last day of the month following the end of the calendar quarter. Example: First quarter

(January 1–March 31) would be due by April 30; second quarter (April 1–June 30) would be due July 31; and so forth.

E-mail  payroll.help.dor@state.or.us

*Learn more about Oregon payroll taxes:  www.oregon.gov/DOR/BUS

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