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PAYROLL TAX REGISTRATION

Oregon payroll tax registration

What to set up in Oregon before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.

Facts checked on October 5, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a deadline with the agency before you rely on it.

Setup steps before the first payroll

  1. Workers' comp

    Get workers' compensation coverage

    Deadline
    Before anyone starts work
    Workers' comp in Oregon (Worklio Insurance) (opens in a new tab)
    Source
    wcd.oregon.gov/employer/Pages/compensation-insurance-overview.aspx (opens in a new tab), checked October 6, 2026
  2. Posters

    Put up the BOLI required worksite posters

    Deadline
    Before the first employee starts work
    Online
    www.oregon.gov/boli/employers/Pages/required-worksite-postings.aspx (opens in a new tab)
    Source
    www.oregon.gov/boli/employers/Pages/required-worksite-postings.aspx (opens in a new tab), checked October 5, 2026
  3. State tax accounts

    File the Combined Employer's Registration (withholding, UI, transit, Paid Leave, WBF) for one BIN

    Deadline
    Before the first payday
    Agency
    Withholding: Oregon Department of Revenue (DOR) (opens in a new tab)
    Online
    frances.oregon.gov/employer (opens in a new tab)
    Returns
    Monthly: new employers deposit withholding by the 15th of the month after payroll until they have a lookback period; Form OQ is quarterly.
    Agency
    Unemployment: Oregon Employment Department (OED), Contributions and Recovery Division (opens in a new tab)
    Online
    frances.oregon.gov/employer (opens in a new tab)
    Source
    www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2026.pdf (opens in a new tab), checked October 5, 2026
  4. Date depends on the deadline below
    Local taxes

    With a Metro or Multnomah County location, open a City of Portland Revenue Division account for SHS and PFA withholding

    Deadline
    Before withholding for an employee earning $200,000 or more (or who opts in)
    TriMet and Lane Transit District payroll taxes (employer-paid)
    No separate registration: register and file with DOR on Form OQ (check 'Now doing business in TriMet/Lane Transit District') www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2026.pdf (opens in a new tab)
    Metro Supportive Housing Services and Multnomah County Preschool for All personal income taxes (withheld)
    Withheld for employees working in Metro or Multnomah County earning $200,000 or more (or who opt in) and filed and paid to the City of Portland Revenue Division through a Portland Revenue Online (PRO) account; the withholding page links 'Register for a Revenue Division Tax Account' (www.portland.gov/revenue/register-tax-account (opens in a new tab)) www.portland.gov/revenue/withholding (opens in a new tab)
    Source
    www.portland.gov/revenue/withholding (opens in a new tab), checked October 5, 2026
  5. New hire reporting

    Report each new hire to the state new hire registry

    Deadline
    Within 20 days of the hire dateCounted here from the start date; report sooner if the employee was hired before it.
    Agency
    Oregon Department of Justice, Child Support Program (opens in a new tab)
    Online
    employerportal.oregonchildsupport.gov (opens in a new tab)
    Source
    www.doj.state.or.us/child-support/for-employers/report-new-hires/ (opens in a new tab), checked October 6, 2026
  6. State tax accounts

    File the first quarterly unemployment tax and wage report

    Deadline
    Form OQ and Form 132 quarterly: April 30, July 31, October 31, January 31; a weekend or holiday due date moves to the next business day. File even with no payroll while registered.January 31, 2027 is a Sunday, so it moves to the next business day.
    Rates
    Oregon payroll tax rates
    Source
    www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2026.pdf (opens in a new tab), checked October 5, 2026

Federal dates for this pay date

Federal returns follow the compliance calendar, which dates them for every employer:

A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).

Also in Oregon

More on Oregon

WORKLIO HCM

Hiring in a new state? We help open the accounts.

We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.

Registration in other states

Sources

The agency page or document behind each fact, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.

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