Payroll Oregon, Unique Aspects of Oregon Payroll Law and Practice
The Oregon State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
Department sslcnow.com of Revenue
Revenue Bldg.
955 Center St., N.E.
Salem, OR 97301
(503) 945-8100
Oregon allows you to use the Federal W-4 form to calculate state income tax withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Oregon cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes if used to purchase medical or life insurance 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.
In Oregon supplemental wages are taxed at a 9% flat rate.
W-2s are not required in Oregon unless state requests them.
The Oregon State Unemployment Insurance Agency is:
Employment Department
Unemployment Insurance Tax
875 Union St., N.E.
Salem, OR 97311
(503) 947-1488
The State of Oregon taxable wage base for unemployment purposes is wages up to $27,000.00.
Oregon has optional reporting of quarterly wages on magnetic media.
Unemployment records must be retained in Oregon for a minimum period of three years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The Oregon State Agency charged with enforcing the state wage and hour laws is: