File Oregon Payroll
Taxes Online in Minutes

Easily file Oregon payroll tax forms, including new hire reports,
withholding tax payments, and unemployment insurance wage
reports—all from one
secure platform.

Check Filing Requirements
Form CSF 01 0580

Form CSF 01 0580

Deadline: Within 20 days of hire

New Hire
Form OQ

Form OQ

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

Withholding/UI

Oregon Payroll Filing Requirements for New Hire, Withholding, and
Unemployment Insurance

Stay compliant with Oregon payroll tax filing requirements for new hire reporting, withholding tax,
and unemployment insurance.

Forms Filing Requirements Filing Methods Due Date

Form CSF 01 0580 - New Hire Report

All Oregon employers must report every newly hired and rehired employee to the Oregon Division of Child Support.

A rehired employee is an individual who returns to work after being separated from employment for more than
60 days.

  • Online (Recommended): Submit reports through the Oregon Child Support Employer Portal.
  • Fax: (503) 378-2863 or Toll-Free (877) 877-7415
  • Mail: Department of Justice, Division of Child Support, Employer New Hire Reporting 4600 25th Ave NE, Suite 180 Salem,
    OR 97301
Within 20 days of the employee’s hire or rehire date

Form OQ – Oregon Quarterly Tax Report

Employers registered with the Oregon Department of Revenue or Oregon Employment Department must file Form OQ each calendar quarter, even if no payroll was paid during the quarter.

Form OQ is used to report Oregon withholding tax, unemployment insurance (UI), Paid Leave Oregon contributions, Statewide Transit Tax (STT), TriMet Transit District Tax, Lane Transit District Tax, and Workers' Benefit Fund (WBF) Assessment, as applicable.

Note: Agricultural employers who qualify to file annually may use Form WA (Oregon Agricultural Annual Withholding Tax Return) instead of filing quarterly withholding returns.
  • Online (Recommended): File Form OQ and make payroll tax payments electronically through Revenue Online (EFT).
  • Mail: Oregon Department of Revenue, PO Box 14800, Salem, OR 97309-0920.

The deadline to file Form OQ is the last day of the month following the end of each calendar quarter.

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

File Oregon Payroll Forms with Confidence

Simplify Oregon payroll tax filing with TaxBandits — securely file new hire reports,
withholding tax forms, and unemployment insurance returns online.

See How to File

Oregon Annual Withholding Reconciliation - Form OR-WR

Understand Oregon’s additional filing requirements and stay compliant.

Filing Requirement

Every employer required to withhold Oregon income tax must file Form OR-WR annually, including employers reporting zero withholding.

Note: Agricultural employers that qualify for annual withholding reporting may file Form OR-WA (Oregon Agricultural Annual Withholding Tax Return) instead.

Due Date January 31 following the end of the
tax year.
What to Include
  • Total Oregon income tax withheld during
    the year.
  • Annual withholding reconciliation.
  • Employee Forms W-2 and other required wage statements submitted electronically.
  • Any adjustments needed to reconcile annual withholding reported during the year.
Filing Method Electronically through Revenue Online (Required). Form OR-WR must be
filed online.
Alabama Annual Reconciliation Form A-3

Simplify your OR-WR with TaxBandits

Information Required to File

Know what information you need to file Oregon payroll forms accurately.

What to Report in a New Hire?

What to Report in a New Hire?

  • Employer's name
  • Employer's address
  • Federal Employer Identification Number (FEIN)
  • Contact person's name and phone number
  • Employee's full name
  • Employee's Social Security Number (SSN)
  • Employee's address
  • Employee's date of hire
  • Health insurance availability
    (if applicable)
What to Report in Form DE-9

What to Report on Form OQ?

State Withholding

  • Oregon Business Identification Number (BIN)
  • Federal Employer Identification Number (FEIN)
  • Total wages subject to Oregon withholding
  • Total Oregon income tax withheld
  • Withholding tax payments made during the quarter
  • Oregon Schedule B information
    (if applicable)

Unemployment Insurance (UI)

  • Number of covered employees
  • Total UI subject wages
  • Taxable wages
  • Assigned Oregon UI tax rate
  • UI tax payments made during
    the quarter

How to File Payroll Tax Forms with the State of Oregon?

Create a free TaxBandits account and follow these simple steps to e-file your Oregon forms efficiently.

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  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, withholding tax, and unemployment insurance Form OQ.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information for your business, including employee wages, withholding tax, and unemployment
    insurance details.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and
    approved filing.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, withholding tax, and unemployment insurance Form OQ.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information for your business, including employee wages, withholding tax, and unemployment insurance details.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

Start e-filing with Oregon today — TaxBandits makes it quick and easy!

Oregon Tax Filing — Simple, Transparent Pricing

Pay for more than filing—accuracy, right outcome, and peace of mind.

No of Forms First Form Next 3 Forms 5-25 Forms 26-50 Forms 51-100 Forms 101-500 Forms 501-1000 Forms
Form CSF 01 0580 - New Hire Report $1 / Employee

Form OQ - Oregon Quarterly Tax Report

 $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

For high-volume filing, call us at (704) 684-4758 for customized pricing.

Penalties and Corrections for New Hire, Withholding,
and Unemployment Insurance

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections

Form CSF 01 0580 - New Hire Report

Currently, the state of Oregon does not impose a standard penalty for late or missing New Hire Reports.

To correct an Oregon New Hire Report, submit a corrected report with the updated employee information through the Oregon Employer Portal or contact the Oregon Division of Child Support for assistance.

Form OQ

Penalty for Late Filing or Late Payment

  • State Withholding: A 5% penalty applies to unpaid withholding tax after the due date. An additional 20% penalty applies if the return is filed more than one month late, and an additional 25% penalty applies if it is not filed within 30 days of a Demand to File notice. A 100% penalty may apply if the return is not filed for three consecutive years. Interest accrues on unpaid tax from the
    due date.
  • Unemployment Insurance (UI): The late-filing penalty is $11 per employee, with a minimum penalty of $100 and a maximum penalty of $2,800. Interest is charged at 1.5% per month (or fraction of a month) on unpaid
    UI tax.

To correct Form OQ, submit an amended report through Frances Online or file a Form OQ/OA–Amended Report. Report the corrected payroll tax information for the applicable reporting quarter.

If you need to update employee wage or Social Security Number (SSN) information, also submit a Form
132–Amended (Amended Employee Detail Report).

Beyond State Payroll Filing: Simplifying All Your
Tax Needs

At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.

Frequently Asked Questions

All Oregon employers must report every newly hired and rehired employee to the Oregon Division of Child Support. A rehire includes an employee returning to work after a separation of more than 60 consecutive days. Employers must submit the report within 20 days of the employee's hire or rehire date to comply with Oregon's new hire reporting requirements.

To file an Oregon New Hire Report, you'll need:

  • Employer name
  • Oregon Business Identification Number (BIN), if available
  • Federal Employer Identification Number (FEIN)
  • Employer address
  • Employee's full name
  • Employee's residential address
  • Employee's Social Security Number (SSN)
  • Employee's hire or rehire date

Providing complete and accurate information helps ensure timely processing and compliance with Oregon reporting requirements.

Oregon employers can submit New Hire Reports electronically through the Oregon Employer Portal or FilesDirect, which are the state's preferred filing methods. Employers may also submit reports by mail or fax using the approved reporting format.

Mailing Address:

location-map

Oregon Division of Child Support,
Employer New Hire Reporting,
4600 25th Ave NE, Suite 180,
Salem, OR 97301.

Fax:

  • (503) 378-2863
  • Toll-Free: (877) 877-7415

Electronic filing is recommended because it offers faster processing, minimizes manual errors, and helps employers stay compliant with Oregon's New Hire Reporting requirements.

To correct an Oregon New Hire Report, submit a corrected report with the updated employee information through the Oregon Employer Portal or contact the Oregon Division of Child Support for assistance. Correcting inaccurate information promptly helps maintain compliance and ensures employee records are updated correctly.

Form OQ (Oregon Quarterly Tax Report) is Oregon's combined quarterly payroll tax return used to report state withholding tax, unemployment insurance (UI) tax, Paid Leave Oregon contributions, Statewide Transit Tax (STT), and other applicable
payroll taxes.

Generally, employers registered with the Oregon Department of Revenue or Oregon Employment Department must file Form OQ every quarter, even if no wages were paid during the reporting period. Filing a complete and accurate Form OQ helps employers remain compliant with Oregon payroll tax requirements.

Oregon Form OQ is the state's combined quarterly payroll tax return used to report multiple payroll tax programs in a single filing. Employers use Form OQ to report:

  • Oregon state withholding tax
  • Unemployment Insurance (UI) tax
  • Paid Leave Oregon contributions
  • Statewide Transit Tax (STT)
  • TriMet Transit District tax (if applicable)
  • Lane Transit District tax (if applicable)
  • Workers' Benefit Fund (WBF) assessment

Depending on your business location and payroll tax obligations, you may be required to report one or more of these payroll taxes when filing Form OQ. Filing a complete and accurate Form OQ each quarter helps employers remain compliant with Oregon payroll
tax requirements.

For tax year 2026, the Oregon UI taxable wage base is $56,700 per employee.

Employers pay unemployment insurance (UI) tax only on each employee's wages up to the annual taxable wage base. Once an employee's wages exceed $56,700 during the calendar year, the additional wages are not subject to Oregon UI tax.

Oregon Form OQ must be filed quarterly according to the following schedule:

Reporting Quarter Due Date

Q1: Jan - March

 April 30

Q2: Apr - June

 July 31

Q3: July - Sep

 October 31

Q4: Oct - Dec

 January 31
TaxBandits for Every Business

If a due date falls on a weekend or legal holiday, the return is due on the next
business day.

TaxBandits for Every Business

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