Oregon Releases Updated Combined Payroll Tax Report

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.

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Author

Paul Ogawa

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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