Skip to main content

Oregon State Flag An official website of the State of Oregon »

Tax Payments

​Your payroll tax payments are due on the last day of the month, following the end of the quarter.

Annual domestic employers' payments are due on January 31st of each year.​

​To electronically pay state payroll taxes (including the WBF assessment) by electronic funds transfer (EFT), use the Oregon Department of Revenue’s self-service site, Revenue Online​. You can make ACH debit payments through this system at any time, with or without a Revenue Online account. If you’re making ACH credit payments, you’ll need to fill out a short application to get the information your financial institution needs to initiate the payment. 

With a Revenue Online account, withholding taxpayers can generate their Form OR-OTC-V, Oregon Combined Payroll Tax Payment Voucher. All taxpayers can manage their tax accounts, view letters they've sent, and send messages securely through their Revenue Online account. Revenue Online is available at www.oregon.gov/dor​.​


​You can make payments for delinquent quarters from your Business Account Information​​ online.​​