Tax Agency

Oregon Department of Revenue
Oregon Employment Department

Type of Tax

State Withholding Income Tax
State Unemployment Insurance (UI)

Registration Steps:

1. Combined registration
   • Go to Oregon Department of Revenue
   • Go to Oregon Business Registry
   • Click Register a business online
   • Click New User
   • Click Sign Up Now
     

     Once you register you will receive your Business Identification Number (BIN). Update your Check account with your OR BIN. Your Business Identification Number is required for all Oregon tax interactions to ensure your account is accurate
     If you have any questions regarding this process, please contact the agency at 503-986-2200.

2. Setup username and password
   • Annual/W2 Reporting System
     • Go toOregon Revenue Online 
     • Click Sign Up Now
     • Complete application
   • Combined Payroll Reporting System
     • Go toFrances Online
     • Click Sign Up for Online Access, under the Sign up for Employer Access Panel
     • Complete application

Employers are not required to assign a TPA designation in the Frances Online system. If you have any questions regarding this process, please contact the agency at 503-947-1488.

Other Taxes

State Workers Benefit Fund (WBF) Assessment
WBF registration is part of withholding tax
The tax is assessed on hours worked. Employers and employees split the cost
Visit Oregon’s Workers’ Compensation Division website for additional information

Statewide Transit tax registration is part of withholding tax

Taxes are withheld on:

Wages of Oregon residents (regardless of where the work is performed).
Wages of nonresidents who perform services in Oregon.
This tax isn't related to the Lane or TriMet transit payroll taxes.
Additional information on statewide transit taxes can be found at the Department of Revenue Statewide transit tax web page

Local Transit District tax registration is part of withholding tax (TriMet and LTD) Taxes are withheld on:

All employers, including nonresident employers, who are paying wages earned in the TriMet or LTD districts must register and file with the Oregon Department of Revenue. Additional information on local transit district taxes can be found at Oregon Transit Payroll Taxes for Employers

Canby Area Transit Tax

Canby Area Transit Tax account registration is part the City of Canby Business License application and will depend on your tax classification. Canby is separate from the Tri‐ Met transportation system.  All employers, including non resident employers, who are or have been paying wages earned in the Canby Transit District must file transit tax returns with the City of Canby. The transit tax is imposed directly on the employer.

Sandy Transit Tax

Sandy Transit Tax account number will be assigned by contacting the local agency. The City of Sandy collects and administers its payroll tax directly. The transit tax is an "employer" tax and cannot be withheld from an employee's
earnings.
Contact Sandy’s Economic Development Office at (503) 489-2159 or businesslicense@cityofsandy.com for more information on registration.

South Clackamas Transit Tax

South Clackamas Transit Tax account number will be assigned by contacting the local agency. Employers must pay the tax on gross wages earned by employees working in South Clackamas.
Contact South Clackamas Transportation District at 503-829-7000 or email rwallace@sctd.org for more information on registration.

Wilsonville Transit Tax

Wilsonville Transit Tax account registration is part of the business license, the customer number is also your transit tax account number. Employers located outside of the Wilsonville transit district are subject to payroll and self-employment taxes if any employee, commission merchant, or commission employee does business in the Wilsonville transit district.

Eugene Community Safety Payroll Tax

Eugene Community Safety Payroll Tax online tax registration at MUNIRevs website. All employers who are paying wages to employees and self-employed persons with a physical address in the Eugene city limits must register and file with the City of Eugene.
To register:

1. Go to the MUNIRevs website
2. Select “New User”
3. Complete the user profile to set up your account
4. Register your business(es)

Contact Eugene City at 541-682-5053 or email at cspayrolltaxhelp@eugene-or.gov for more information on registration

Multnomah County Tuition-Free Preschool Program

Multnomah County
Effective January 1, 2021, required as soon as payroll provider can support. Enforced 2022. Register via Portland Revenue Online (if not already registered for other Portland taxes)

Portland's Metro Supportive Housing Services

This is an individual income tax. Employers are required to withhold this tax from certain employees in 2022.
Register via Portland Revenue Online (if not already registered for other Portland taxes)

Disclaimer:
This article is not intended to be tax, legal, financial, or HR advice. Rules and regulations change over time and can vary by location. Consult with a lawyer, accountant, Tax, or HR expert for specific guidance.

Last Updated 11/1/2021