Form 132 - Oregon Employee Detail ReportUse this form to report wages and/or tax withholdings. Form 132 is filed with Form OQ on a quarterly basis.
Use this form to report hours worked, State income tax withholding, Unemployment Insurance subject wages, and Paid Leave subject wages. Form 132 Domestic is filed with Form OA.
Use this form to determine how much tax is due for domestic employees for State Income Tax Withholding, Unemployment Insurance, Paid Leave Oregon, and Workers’ Benefit Fund.
Use this form to determine how much tax is due each quarter for State Income Tax Withholding, Statewide Transit Tax, TriMet and Lane Transit district taxes, Unemployment Insurance, Paid Leave Oregon, and Workers’ Benefit Fund.
Use this form only if you must make semi-weekly or daily state income tax withholding deposits.
Payroll tax information pertaining to agricultural employers.
Use the Form 132 Amended Report to make adjustments to wages and hours reported on Form 132. Use this form even if you filed the original report electronically.
Use the Form OQ/OA Amended Report to make adjustments to taxes reported on Form OQ or OA (Domestic) reports. Use this form even if you filed the original report electronically.
Use this form in notify the Department of SSN corrections or changes necessary for your payroll tax reporting.
This document is used by unemployment insurance claimants to authorize the withholding of taxes from their unemployment insurance benefit payments.
Use this form to update business status such as entity changes, ownership changes, name changes, etc.
Use this form to update your business contact information. This includes address and phone number updates, and offsite payroll service/accountant/bookkeeper updates.
This informational flier covers the topic of status changes employers need to report and how to report them.
Use this form to register your business for Combined Payroll Tax Reporting purposes. You can also register online through Revenue Online (ROL)
revenueonline.dor.oregon.gov
Corporate Officer Exclusion request UI Tax form.
Corporations and Limited Liability Corporations (UI Pub 208)
This informational flier covers payroll topics for domestic employers only. The definition of a domestic employer is included in this flier.
This informational flier covers your rights and responsibilities as an employer subject to Unemployment Insurance law in Oregon.
This informational flier covers definitions related to employers, employees and wages as they pertain to Employment Department law.
This informational flier covers the taxable wage base and how excess wages are defined for employers.
This table shows the benefit ratio groups and the assigned tax rates for 2019.
This table shows the benefit ratio groups and the assigned tax rates for 2020.
This table shows the benefit ratio groups and the assigned tax rates for 2021.
This table shows the benefit ratio groups and the assigned tax rates for 2022.
This table shows the benefit ratio groups and the assigned tax rates for 2023
This table shows the benefit ratio groups and the assigned tax rates for 2023 - Spanish Version
This table shows the benefit ration groups and the assigned tax rates for 2024
This table shows the benefit ration groups and the assigned tax rates for 2024 - Spanish Version
This table shows the benefit ration groups and the assigned tax rates for 2025
This table shows the benefit ration groups and the assigned tax rates for 2025 - Spanish Version
Use the following guidelines to help you estimate hours worked if your payroll system does not track hours.
This informational flier explains how payroll tax rates are assigned in accordance with Oregon law, and how the benefit ratio is calculated.
This is an informational flier that covers the topic of Independent Contractors.
This informational flier covers the topic of employees who perform services in Oregon as well as in other states, and how this applies to reporting payroll taxes.
This informational flier covers topics related to nonprofit employers.
This informational flier answers common questions regarding Payroll Tax audits.
This is an informational flier that provides general information on certain types of employment and compensation in the restaurant and bar industry.
This is an informational flier that covers the topic of Independent Contractors.
Payroll tax information pertaining to agricultural employers.
This informational flier covers the topic of status changes employers need to report and how to report them.
SPANISH: Corporations and Limited Liability Corporations (UI Pub 208)
This informational flier covers payroll topics for domestic employers only. The definition of a domestic employer is included in this flier.
This informational flier covers your rights and responsibilities as an employer subject to Unemployment Insurance law in Oregon.
This informational flier covers definitions related to employers, employees and wages as they pertain to Employment Department law.
This informational flier covers the taxable wage base and how excess wages are defined for employers.
Requests for Family Corporate Officer Exclusion (Form 2578) cannot precede a Combined Employer's Registration (Form 055). We will accept and process both forms concurrently.
Use the following guidelines to help you estimate hours worked if your payroll system does not track hours.
This informational flier explains how payroll tax rates are assigned in accordance with Oregon law, and how the benefit ratio is calculated.
This is an informational flier that covers the topic of Independent Contractors.
This informational flier covers the topic of employees who perform services in Oregon as well as in other states, and how this applies to reporting payroll taxes.
This informational flier covers topics related to nonprofit employers.
This informational flier answers common questions regarding Payroll Tax audits.
This is an informational flier that provides general information on certain types of employment and compensation in the restaurant and bar industry.
This form allows the Employment Department to disclose your company’s confidential tax information to your designee. You may designate a person, agency, firm or organization.
This informational flier explains the definition of volunteer as it pertains to Unemployment Insurance law.
Authorization form allowing the Oregon Employment Department to withhold funds from unemployment insurance benefits for state or federal tax purposes. Also can be used to have the department stop withholding funds.
This form allows the Employment Department to disclose your company’s confidential tax information to your designee. You may designate a person, agency, firm or organization.
This is an informational flier that covers the topic of Independent Contractors.
This informational flier explains the definition of volunteer as it pertains to Unemployment Insurance law.