State guide
How to Register for Oregon Payroll Taxes
Let a dedicated tax manager file your Oregon registration with you, or use the step-by-step guide below.
Last updated:
At a glance
1 registration, 1 BIN for withholding, UI and Paid Leave Oregon
2.4% new employer UI rate in 2026
$56,700 UI wage base
1% Paid Leave Oregon contribution
Done for you
One Oregon registration, set up right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Oregon that means one Combined Employer's Registration that covers withholding, unemployment insurance, Paid Leave Oregon and any transit taxes.
- One tax manager who owns your file
- Combined registration filed with you before your first paycheck
- Transit district and Workers' Benefit Fund details answered correctly
- BIN and Frances Online access confirmed before payroll
Hands-on help from a real person who knows Oregon employer accounts. Use it alone or with managed payroll.
Quick answer
Oregon payroll tax registration at a glance
Oregon uses one registration for most payroll programs. You apply for a Business Identification Number (BIN) through the Department of Revenue's Revenue Online, or on the paper Combined Employer's Registration (Form OR-CER, 150-211-055), and you must register before you pay employees.
The BIN is your account number for withholding, the statewide transit tax, unemployment insurance (UI) and Paid Leave Oregon contributions run by the Employment Department, and the Workers' Benefit Fund assessment. For 2026, new employers pay a 2.4% UI rate on the first $56,700 of each employee's wages.
Who must register
Who registers in Oregon
Withholding starts with the first paycheck. Unemployment tax has its own tests.
| Situation | Oregon requirement |
|---|---|
| You will pay employees in Oregon, even just one | Register for a BIN before the first paycheck |
| $1,000 or more in wages in a calendar quarter | Subject employer for UI tax |
| One or more employees in each of 18 separate weeks in a calendar year | Subject employer for UI tax |
| Any employees with Oregon wages | Withhold and send employee Paid Leave Oregon contributions |
| 25 or more employees on average | Also pay the employer share of Paid Leave Oregon |
| Employees working in the TriMet or Lane Transit District | Employer-paid transit tax on that payroll |
Registration steps
How to register in Oregon
Three numbers, in this order.
- Register the business with the Oregon Business Registry (Secretary of State).
- Get your federal EIN from the IRS. Oregon requires it for the BIN, and incomplete registrations are not processed.
- Apply for your BIN in Revenue Online. Under Quick Links, choose "Register and Apply," then the BIN under "Registrations." Or file Form OR-CER by fax or mail.
- Answer the payroll questions carefully. The form asks when employees will first be paid, the quarter payroll first tops $1,000, any TriMet or Lane Transit District start date, and whether you need workers' compensation coverage.
- Set up Frances Online with your BIN. It is where you file quarterly payroll reports, and the Employment Department sends you your reporting options.
One BIN, five programs
Oregon's single form hides a lot of moving parts
One registration opens withholding, UI, Paid Leave, transit and the Workers' Benefit Fund. Each one has its own rules.
On your own
- Answering transit district and coverage questions on OR-CER
- Working out the Paid Leave employer share
- Learning Revenue Online and Frances Online
With your PayAdvisors tax manager
- Your tax manager answers them with you
- We confirm your size and what you owe
- You get one calendar for every filing
Handled by your tax manager.
Prepare
What to collect first
Oregon's form asks for more than most.
- Your federal EIN and legal name as registered with the IRS and the Secretary of State
- Names and SSNs (or FEINs) of all owners, officers or partners, and who is responsible for filing and paying tax
- The date employees were or will first be paid, and the number of employees, owners and LLC members
- Your NAICS code and business physical address
- TriMet or Lane Transit District start dates, if any employees work there
- Whether employees need workers' compensation coverage, and details of any Oregon business you acquired
Accounts
What you end up with
One number does most of the work.
- A Business Identification Number (BIN) used for every payroll tax in Frances Online. It is not your Secretary of State registry number.
- A Frances Online employer account for quarterly reports, UI and Paid Leave balances, and your rate notices.
- A UI tax rate notice each November. 2027 rates will be mailed by November 13, 2026 and posted to Frances Online on November 15, 2026.
2026 numbers
Oregon payroll tax rates for 2026
Oregon is in UI Tax Schedule 3 for 2026.
| Item | 2026 figure |
|---|---|
| New employer UI rate | 2.4% |
| UI taxable wage base | $56,700 per employee |
| UI rate range (Schedule 3) | 0.9% to 5.4% |
| Paid Leave Oregon | 1% of wages up to $184,500 per employee. Employees pay 60%; employers with 25 or more employees pay 40% |
| Statewide transit tax | 0.1% (0.001), withheld from employee wages |
| TriMet Transit District tax | 0.8237% of payroll in the district, employer paid |
| Lane Transit District tax | 0.80% of payroll in the district, employer paid |
| Workers' Benefit Fund assessment | 1.8 cents per hour worked |
Pitfalls
Oregon mistakes to avoid
Most problems start with the quarterly report.
- Skipping a no-payroll quarter. You must file the quarterly report even with no payroll.
- Forgetting Paid Leave when you are not subject to UI. With even one employee subject to Paid Leave Oregon, you report and pay Paid Leave contributions.
- Paying a small-employer share you do not owe, or skipping one you do. Under 25 employees on average you still collect the 60% employee share; at 25 or more you add the 40% employer share.
- Mixing up the two transit taxes. The statewide transit tax comes out of employee pay; TriMet and Lane Transit District taxes are paid by the employer.
- Filing UI reports late. The UI late-filing penalty is $11 per employee reported, with a $100 minimum and a $2,800 maximum.
Related duties
Other Oregon employer obligations
These run alongside the tax accounts.
- Workers' compensation. Nearly all Oregon employers must have coverage before they hire. The Workers' Benefit Fund assessment is separate and is not insurance; employers pay at least half and deduct no more than half from workers' wages. See the Department of Consumer and Business Services.
- New hire reporting. Report new and rehired employees to the Department of Justice within 20 days of their hire date.
- Form OR-W-4. Employees use it for Oregon withholding. In certain cases you send DOR a copy within 20 days.
- OregonSaves. Employers without a workplace retirement plan register for OregonSaves; those with a plan, or no W-2 employees, certify an exemption.
- UI poster. Subject employers post the Employment Department's Form 11 notice, which it mails to you.
- Minimum wage from July 1, 2026: $16.80 an hour in the Portland metro area, $15.55 standard and $14.55 in non-urban counties.
Filing calendar
Oregon deadlines after registration
Withholding follows the federal deposit schedule.
- New employers: deposit Oregon withholding monthly until you have a lookback period.
- Monthly: by the 15th of the month after payroll when federal liability in the lookback period is $50,000 or less. Under $2,500 of federal liability for the quarter, pay by the quarterly report due date.
- Semiweekly: when federal liability in the lookback period is over $50,000.
- Quarterly payroll report (Form OQ and Form 132): due April 30, July 31, October 31 and January 31, in Frances Online; the next business day if that falls on a weekend or holiday.
- Annual withholding reconciliation (Form OR-WR) and W-2s: due January 31, filed electronically in Revenue Online and iWire.
Official links
Oregon agency links
Official forms, rates and guidance.
- DOR: Starting payroll taxes in Oregon
- OED: Current tax and contribution rates
- OED: Employer responsibilities
- 2026 Oregon Combined Payroll Tax Report booklet
- Form OR-CER, Combined Employer's Registration
- Oregon Employer's Guide (Secretary of State)
- Paid Leave Oregon: What employers need to do
- DCBS: Workers' Benefit Fund
- BOLI: Minimum wage
- Payroll registration help: 503-945-8100, option 2, then option 1
Oregon registration questions
How do I register for Oregon payroll taxes?
Apply for a Business Identification Number (BIN) in Revenue Online, or file the Combined Employer's Registration (Form OR-CER). You need a federal EIN first, and you must register before you pay employees.
Is my BIN the same as my Secretary of State registry number?
No. The BIN comes from the Department of Revenue and is your account number for all payroll taxes in Frances Online.
What is the 2026 Oregon new employer UI rate?
2.4% on the first $56,700 of each employee's wages, for employers with less than 12 months of reported payroll.
Do small employers pay Paid Leave Oregon?
Employers with fewer than 25 employees on average do not pay the employer share, but they still withhold and send the employee share of 60% of the 1% rate.
When are Oregon quarterly payroll reports due?
April 30, July 31, October 31 and January 31, filed in Frances Online, even if you had no payroll.
I am the only employee of my S corporation. What do I need in Oregon?
If you take wages, you need a BIN and the quarterly reports. A sole corporate officer counts as an employee for Paid Leave Oregon. A dedicated tax manager can complete the registration with you as part of our S corp payroll package.
What is the statewide transit tax?
A 0.1% tax withheld from the wages of Oregon residents and of nonresidents who work in Oregon.
How is registration priced?
In Oregon you usually need one ID. One registration gives you one Business Identification Number (BIN), your primary number for filing and paying state payroll taxes. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from the Oregon Department of Revenue, the Employment Department, the Department of Consumer and Business Services, BOLI and the Secretary of State. Ask your CPA or tax advisor about your own facts.
Get in touch
Tell us how we can help with your payroll or HR. A member of our team will reach out shortly.
Other ways to reach us
Monday through Friday
Contact our team
See how we use the details you send in our privacy policy.
Next step
Let us set up Oregon with you
A dedicated tax manager files your Combined Employer's Registration with you, answers the transit and coverage questions and confirms your BIN before your first payroll.
About this guide
Last verified and sources
Last verified October 28, 2026 against the Oregon Department of Revenue, the Oregon Employment Department, Paid Leave Oregon, the Department of Consumer and Business Services, BOLI and the Oregon Secretary of State. This guide is general information, not tax or legal advice.
Related
- State payroll tax registration (all states)
- California payroll tax registration guide
- Arizona payroll tax registration guide
- Texas payroll tax registration guide
- Florida payroll tax registration guide
- New York payroll tax registration guide
- Georgia payroll tax registration guide
- North Carolina payroll tax registration guide
- Illinois payroll tax registration guide
- Washington payroll tax registration guide
- Colorado payroll tax registration guide
- Ohio payroll tax registration guide
- Pennsylvania payroll tax registration guide
- New Jersey payroll tax registration guide
- Virginia payroll tax registration guide
- Michigan payroll tax registration guide
- Massachusetts payroll tax registration guide
- Tennessee payroll tax registration guide
- Indiana payroll tax registration guide
- Missouri payroll tax registration guide
- Maryland payroll tax registration guide
- Utah payroll tax registration guide
- Nevada payroll tax registration guide
- Wisconsin payroll tax registration guide
- Alabama payroll tax registration guide
- Minnesota payroll tax registration guide
- South Carolina payroll tax registration guide
- Louisiana payroll tax registration guide
- Kentucky payroll tax registration guide
- Oklahoma payroll tax registration guide
- Connecticut payroll tax registration guide
- Iowa payroll tax registration guide
- Kansas payroll tax registration guide
- Arkansas payroll tax registration guide
- New Mexico payroll tax registration guide
- Idaho payroll tax registration guide
- Hawaii payroll tax registration guide
- Alaska payroll tax registration guide
- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
- Payroll processing
- Our services
Sources
- Oregon Department of Revenue, Starting payroll taxes in Oregon
- Oregon Employment Department, Current Tax and Contribution Rates
- Oregon Employment Department, Tax - Employer Responsibilities
- Oregon Department of Revenue, 2026 Oregon Combined Payroll Tax Report booklet (150-211-155)
- Oregon Department of Revenue, Form OR-CER, Oregon Combined Employer's Registration (150-211-055)
- Oregon Secretary of State, Corporation Division, Oregon Employer's Guide (PDF)
- Paid Leave Oregon (Oregon Employment Department), What employers need to do
- Oregon Department of Consumer and Business Services, Workers' Benefit Fund
- Oregon Bureau of Labor and Industries, Minimum Wage
- Oregon Employment Department news release, UI tax and Paid Leave Oregon contribution rates hold steady for 2026 (PDF)