If you are an employer subject to Oregon unemployment insurance payroll tax, you file your payroll tax report and pay your payroll taxes quarterly. If you employ domestic workers or household employees, you may file your payroll report annually. If you file quarterly, your taxes are due by the last day of the month after a quarter ends. For example, the second quarter ends on June 30. Reports and taxes are due by July 31. If you file annually, taxes are due by the last day of January of the following year. If the due date falls upon a Saturday, Sunday, or legal holiday, reports and taxes are due the next business day.
If you are an employer that is required to deposit state withholding once each month or more, you may also include a payment for unemployment insurance tax.
Penalties and Interest
- You may be assessed a late filing penalty if we receive your payroll report after the due date. The amount of the penalty may change from year to year.
- You may be assessed a 10 % penalty if you fail to pay your payroll tax after receiving a Notice of Tax Assessment.
- You will be assessed 1.5 % interest for every month after your payroll taxes were due. Interest is only applied on tax due – not on accrued interest, penalties, or legal costs. Interest is assessed if the payment is even one day late.
- If you cannot pay the amount due in full, you may set up a payment plan. To make payment arrangements, call us at 503-947-1368.
- You may be assessed an additional 1% penalty if we do not receive all payments and reports by Sept. 1 of each year. The 1% penalty is based on your previous calendar year’s taxable payroll.
We apply funds received in the following order: first to legal costs (including the service of warrants incurred in collecting the debt), then to penalties, then to interest, and lastly to unpaid taxes.