The Oregon Department of Revenue recently released an updated version of the 2019 Combined Payroll Tax Report, Publication 150-211-155. This publication provides information to Oregon businesses relating to payroll tax payment and reporting, and includes certain forms and instructions related to registering a business with the Department for tax purposes.
There are a number of updates to the publication, which are as follows:
- The taxable wage base for Unemployment Insurance (UI) is $40,600 (increased from $39, 300 in 2018).
- Form OR-WR, which reports tax types including the state withholding and statewide transit tax, must be filed electronically starting in 2019.
- Interest: Regarding the Workers’ Benefit Fund assessment, a 9% interest charge on overdue balances will be assessed on top of the 28% fee on existing debt.
- Form OQ (Quarterly Tax Report) Instructions: 2019 values were added to the box instructions where applicable, and 2017/2016 values were removed.
- Withholding Tax Information: the instructions under “Figuring Allowances” were updated to account for the use of OR-W-4, Oregon Employee’s Withholding Allowance Certificate. Previously this state specific form did not exist.
To review this publication in its entirety, please visit the Department of Revenue’s website.
