📝 Overview
This guide covers state tax information for employers running payroll in Oregon. Oregon also has local withholding taxes and additional payroll taxes filed through the same return as Unemployment Insurance. Use the sections below to find agency contact information, supported tax filings, and the account details required for tax setup.
⚙️ Oregon Tax Information
Click the arrow to view Withholding information
Click the arrow to view Withholding information
Agency Information
Website: Oregon Department of Revenue
Phone: (503) 378-4988
Supported Tax Filings
Oregon Annual Statewide Transit Tax Withholding Return
Annual Withholding Tax Reconciliation Report
Wage & Tax Statement (W-2)
Required for Tax Setup
Withholding Business Identification Number (9 digits, e.g., 01234567-8)
⚠️ The deposit frequency for Oregon withholding defaults to the Federal deposit schedule you have selected.
Click the arrow to view Unemployment Insurance information
Click the arrow to view Unemployment Insurance information
Agency Information
Website: Oregon Employment Department
Phone: (503) 947-1488
Supported Tax Filings
Oregon Quarterly Tax Report (OQ)
Required for Tax Setup
UI Tax Rate (X.X%)
Click the arrow to view Paid Family & Medical Leave (PFML) information
Click the arrow to view Paid Family & Medical Leave (PFML) information
Agency Information
Website: Oregon Paid Family & Medical Leave
Phone: (503) 947-1488
Oregon Paid Family and Medical Leave is filed on the Oregon Quarterly Tax Report (OQ) return. See the Unemployment Insurance section above for account details and supported tax filings.
Required for Tax Setup
Total number of Oregon employees
Click the arrow to view Local Withholding information
Click the arrow to view Local Withholding information
Oregon has local withholding taxes in addition to state withholding. DaySmart Payroll supports paying and filing most localities; however, each city or county sets its own rules and a full list cannot be provided here. If a local tax applies, you will be prompted to enter the necessary tax information during account setup.
Click the arrow to view Other Taxes information
Click the arrow to view Other Taxes information
The following taxes are all handled by the Oregon Employment Department. See the Unemployment Insurance section above for contact information and filings.
Tri-Met Transit Tax
Lane Transit District
Workers' Benefit Fund
❓ Frequently Asked Questions (FAQs)
Find answers to common questions or additional details that may not be covered in the main instructions.
Click the arrow to view frequently asked questions
Click the arrow to view frequently asked questions
What is Oregon's withholding deposit frequency?
Click the arrow to see the answer
Click the arrow to see the answer
Oregon withholding deposits follow your Federal deposit schedule. No separate frequency selection is needed during setup. If you deposit federal payroll taxes monthly, Oregon follows the same cadence; the same applies for semi-weekly filers.
Does Oregon PFML require separate registration from UI?
Click the arrow to see the answer
Click the arrow to see the answer
No. Oregon PFML is filed on the same Oregon Quarterly Tax Report (OQ) return as Unemployment Insurance and uses the same Oregon Employment Department portal. The only additional item needed for PFML setup is your total number of Oregon employees.
What are the Oregon Other Taxes listed in this guide?
Click the arrow to see the answer
Click the arrow to see the answer
Oregon employers may be subject to Tri-Met Transit Tax, Lane Transit District tax, and the Workers' Benefit Fund assessment, depending on their location and workforce. These are all administered by the Oregon Employment Department and reported on the same OQ return. If you have questions about which apply to your business, contact the agency at (503) 947-1488.