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2021 Oregon Combined Payroll Tax Report, 150-211-155

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2021 Oregon Combined Payroll Tax Report, 150-211-155 2021 Oregon Combined Payroll Tax Report Instructions for Oregon employers To ensure your report is processed on time: ✓ File electronically. See page 8 for details. ✓ Pay on Revenue Online. See page 9 for details. ✓ Use this booklet. If you use a tax preparer, they may need this booklet. Included forms: ✓ Double-check — Additional Forms Request your math. — Business Change in Status Form ✓ No payroll? If you don't have — Business Contact Change Form payroll or subject hours worked in a quarter, enter -0-in the boxes on lines 1, 5, 9, and 11 of Form OQ for each tax program to which you are subject. 150-211-155-2 (Rev 01-27-21) Contact Information Oregon Department Oregon Department of Consumer & of Revenue (DOR) Business Services (DCBS) State withholding and transit taxes State Workers Benefit Fund (WBF) assessment 503-945-8100 or 1-800-356-4222 Assessment questions Fax: 503-945-8772 Email: [email protected] 503-378-2372 Fax: 503-378-3134 Oregon Department of Revenue Email: [email protected] 955 Center Street NE Salem OR 97301-2555 Assessments Unit DCBS/CSD/Financial Services www.oregon.gov/dor Go to for: PO Box 14480 – Payroll tax basics Salem OR 97309-0405 – Sign up for Payroll Tax News Go to www.oregon.gov/dcbs/wbf for: – Transit rates and taxes for employers – What is the Workers’ Benefit Fund? – Withholding tables and formula – Determining WBF hours worked – Calculating the WBF assessment Transit Boundaries – Corrections and changes notification form Lane Transit District (LTD) 541-682-6100 Subjectivity questions www.ltd.org/business-center 503-947-7815 or 1-888-877-5670 TriMet Email: [email protected] 503-962-6466 www.trimet.org/taxinfo Oregon Workers' Compensation Division Go to www.wcd.oregon.gov for: Oregon Employment – Workers’ Compensation (WC) insurance Department (OED) – Employer incentives to hire an injured worker State Unemployment Insurance tax (UI) – Insurers authorized to write WC policies 503-947-1488 – Do I need WC insurance? Fax: 503-947-1700 Email: [email protected] Tax Section Oregon Employment Department 875 Union St NE Salem OR 97311-0030 Prefer to go electronic or Go to www.oregon.gov/employ/businesses/tax for: need more copies? – Electronic reporting – Order or download forms You can find this booklet at – UI account information www.oregon.gov/dor/bus 1 Additional Resources Bureau of Labor and Industries (BOLI) Oregon Department of Justice (DOJ) For wages: www.oregon.gov/boli/whd Employers must report all new and rehired For everything else: www.oregon.gov/boli employees within 20 days of their hire date. Oregon Secretary of State (SOS) 503-378-2868 or 1-866-907-2857 Go to sos.oregon.gov/business for: Email: [email protected] • Starting a Business Division of Child Support • Employer’s Guide for Doing Business in Oregon Employer New Hire Reporting Program • Electronic Business Registration forms 4600 25th Ave NE, Suite 180 Salem OR 97301 Internal Revenue Service (IRS) For the Oregon Employer Services Portal: Go to www.irs.gov/businesses for: employerportal.oregonchildsupport.gov • Contracting payroll service • Acquiring a Federal Employer Identification For everything else: Number (FEIN) www.oregonchildsupport.gov • Federal payroll tax forms Table of Contents Contact Information ....................................................................................................................................... 1 Additional Resources ...................................................................................................................................... 2 Where to Pay: Where to File: Filing Due Dates for Quarterly Reports ................................................... 3 Tips for Successful Reporting ........................................................................................................................ 4 New Information ............................................................................................................................................. 4 Important Information ................................................................................................................................... 5 Required Forms ............................................................................................................................................... 7 Filing the Combined Quarterly Tax Report ................................................................................................ 8 Payment Instructions...................................................................................................................................... 9 Guidelines for Oregon Withholding Payment Due Dates; Penalties .....................................................10 Interest; Credits .............................................................................................................................................11 Oregon Quarterly Tax Report (Form OQ) Instructions ..........................................................................12 Employee Detail Report (Form 132) Instructions ....................................................................................15 Oregon Schedule B State Withholding Instructions ................................................................................15 Unemployment Insurance Tax Information ..............................................................................................16 Withholding Tax Information .....................................................................................................................18 Form OR-W-4 Frequently Asked Questions .............................................................................................19 Transit District Excise Tax Information .....................................................................................................21 Workers’ Benefit Fund Assessment Information ......................................................................................22 Statewide Transit Tax (STT) Instructions ..................................................................................................23 Additional Forms Request ...........................................................................................................................25 Business Change in Status Form .................................................................................................................27 Business Contact Change Form ..................................................................................................................29 2 Where to find forms You will no longer receive personalized forms in the mail. Blank forms are available online or by order. Download blank forms: www.oregon.gov/employ/businesses/tax or www.oregon.gov/dor/forms Order blank forms: www.oregon.gov/employ/businesses/tax, 503-947-1488, or submit form on page 25 Where to Pay To pay electronically, use Revenue Online at www.oregon.gov/dor Log in, select "Withholding Payroll," and click on "I want to make an OTC payment." Find more instructions at www.oregon.gov/dor/business To pay by mail, use paper Form OR-OTC-V. You must include one form with each payment. To order, go to www.oregon.gov/employ/businesses/tax or call 503-945-8100 or 503-378-4988. Form OR-OTC-V is mailed separately to employers. Where to File Form OQ, Schedule B, and Form 132 File electronically using OPRS: using Employment Department app (see page 7) https://oprs.oregon.gov All reports printed on paper Mail to: Oregon Department of Revenue (see pages 7) PO Box 14800 Salem OR 97309-0920 Form OR-WR, Form OR-STT, File electronically on Revenue Online: and Form W-2s www.oregon.gov/dor (see page 7-8) Filing Due Dates for Quarterly Reports Quarter Quarter Ending Date Report Due Date 1st — Jan–Feb–Mar March 31, 2021 April 30, 2021 2nd — Apr–May–Jun June 30, 2021 August 2, 2021 3rd — Jul–Aug–Sep September 30, 2021 November 1, 2021 4th — Oct–Nov–Dec December 31, 2021 January 31, 2022 If the due date is on a weekend or holiday, the report is due the next business day. 3 Tips for Successful Reporting When you report all required information correctly, you can avoid delays in the processing of your forms. Delays may result in penalties, interest charges, and other fees you may be required to pay if you don’t report accurately and on time. If you use a payroll service, remember you are ultimately responsible for providing reports and payments accurately and timely. How to avoid common problems • Use the correct tax and assessment rates. • File and pay electronically to reduce calculation • Make sure to include your name and address. errors and other mistakes. See Filing Option on • Keep copies of your completed forms for your page 8. records. • Use the correct Oregon Business Identification • Report whole hours on Form OQ (WBF assessment) Number (BIN). and on Form 132. • Put the BIN and quarter/year on each report form in the appropriate box. New Information Tax rates Form OR-OTC-V, Oregon Combined Payroll Tax • The Workers’ Benefit Fund (WBF) assessment rate Payment Voucher, has changed to a larger format to include statewide transit tax, making it so that is 0.022. you only need to use one voucher. You can mail in • The taxable wage base for Unemployment Form OR-OTC-V with your check or, if you have a Insurance (UI) is $43,800. Revenue Online account, you can pay on Revenue • Tri-County Metropolitan Transportation District Online. Look for the "Make a Payment" link to find (TriMet) tax rate is 0.007837. Form OR-OTC-V on Revenue
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