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