Oregon Releases Updated Combined Payroll Tax Report

March 21, 2018 Lee Pender

Oregon recently published their updated Combined Payroll Tax Report for 2018. This publication primarily serves as an instructional and regulatory guide for employers filing and remitting taxes related to their businesses.

 

There are a number of updates to this publication from previous years, which are as follows:

  • Form OR-WR, Annual Reconciliation, has been updated to include reporting of the new state transit tax. Form OR-WR must also be filed electronically through the Oregon Revenue Online portal.
    • The State Transit Tax is new for 2018, and charges a 0.1% transit tax on all wages of Oregon residents, nonresidents who performed services in Oregon, and certain periodic payments.
    • The applicable period for the transit tax will begin on July 1, 2018, and forms will become available in the spring of 2018.
  • Oregon employers are required to withhold income tax on all wages earned by nonresident employees from their services performed in Oregon, unless those wages fall below the standard deduction amount for their filing status.
  • On Form 132, a new column was added for employers who are subject to UI (unemployment insurance), in order to report Oregon withholding tax.

To review this publication in full, please click here.

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