| regon State Agency that oversees the collection | | | | 503-378-2868 or on the web at does not allow |
| and reporting of State income taxes deducted | | | | compulsory direct deposit Oregon requires the |
| from payroll checks is:Department of | | | | following information on an employee's pay |
| RevenueRevenue Bldg.955 Center St., N.E.Salem, | | | | stub:Gross and Net Earningsstraight time and |
| OR 97301(503) 945-8100 allows you to use the | | | | overtime payhours workedpay period |
| Federal W-4 form to calculate state income tax | | | | datesemployer's nameemployer's |
| withholding.Not all states allow salary reductions | | | | addressemployer's phone numberannual pay |
| made under Section 125 cafeteria plans or 401(k) | | | | statement for previous year by March 10 if |
| to be treated in the same manner as the IRS | | | | employee requestsitemized deductionsOregon |
| code allows.In Oregon cafeteria plans are not | | | | requires that employee be paid no less often than |
| taxable for income tax calculation; not taxable for | | | | every 35 days.In Oregon there are no statutory |
| unemployment insurance purposes if used to | | | | requirements concerning the lag time between |
| purchase medical or life insurance 401(k) plan | | | | when the services are performed and when the |
| deferrals are not taxable for income taxes; | | | | employee must be paid.Oregon payroll law |
| taxable for unemployment purposes.In Oregon | | | | requires that involuntarily terminated employees |
| supplemental wages are taxed at a 9% flat | | | | must be paid their final pay by the end of the |
| rate.W-2s are not required in Oregon unless state | | | | first business day after discharge or |
| requests them. The Oregon State Unemployment | | | | termination.Voluntarily terminated employees must |
| Insurance Agency is:Employment | | | | be paid their final pay earlier of next regular |
| DepartmentUnemployment Insurance Tax875 | | | | payday or 5 business days; immediately if 48 |
| Union St., N.E.Salem, OR 97311(503) 947-1488 | | | | hours' notice is given. Deceased employee's |
| State of Oregon taxable wage base for | | | | wages must of $10,000 be paid to the surviving |
| unemployment purposes is wages up to | | | | spouse, children, or guardians (in equal |
| $27,000.00. Oregon has optional reporting of | | | | shares).Escheat laws in Oregon require that |
| quarterly wages on magnetic | | | | unclaimed wages be paid over to the state after |
| media.Unemployment records must be retained in | | | | three years.The employer is further required in |
| Oregon for a minimum period of three years.This | | | | Oregon to keep a record of the wages |
| information generally includes: name; social security | | | | abandoned and turned over to the state for a |
| number; dates of hire, rehire and termination; | | | | period of 3 years.Oregon payroll law mandates no |
| wages by period; payroll pay periods and pay | | | | more than $7.05 may be used as a tip credit.In |
| dates; date and circumstances of termination.The | | | | Oregon the payroll laws covering mandatory rest |
| Oregon State Agency charged with enforcing the | | | | or meal breaks are only that all employees must |
| state wage and hour laws is:Bureau of Labor and | | | | have 30 minutes rest after five hours of work; |
| IndustriesWage and Hour Division800 N.E. Oregon | | | | 10 minutes rest each 4 hours.Oregon statute |
| St., Ste. 1070Portland, OR 97232(503) 731-4200 | | | | requires that wage and hour records be kept for |
| minimum wage in Oregon is $7.05 per hour.The | | | | a period of not less than two years.These |
| general provision in Oregon concerning paying | | | | records will normally consist of at least the |
| overtime in a non-FLSA covered employer is one | | | | information required under FLSA.The Oregon |
| and one half times regular rate after 40-hour | | | | agency charged with enforcing Child Support |
| week (10-hour day in some industries). Oregon | | | | Orders and laws is: Department of JusticeDivision |
| State new hire reporting requirements are that | | | | of Child SupportDepartment of Human |
| every employer must report every new hire and | | | | Resources1495 Edgewater St., NWSalem, OR |
| rehire.The employer must report the federally | | | | 97304(503) 986-6090 has the following provisions |
| required elements of:Employee's nameEmployee's | | | | for child support deductions:When to start |
| addressEmployee's social security | | | | Withholding?Next payday after 5 days after |
| numberEmployer's nameEmployers | | | | receipt.When to send Payment?Within 7 days of |
| addressEmployer's Federal Employer Identification | | | | Payday.When to send Termination Notice?next |
| Number(EIN) This information must be reported | | | | paydayMaximum Administrative Fee?$5 per |
| within 20 days of the hiring or rehiring.The | | | | month.Withholding Limits?50% of disposable |
| information can be sent as a W4 or equivalent by | | | | earnings.Please note that this article is not updated |
| mail, fax or electronically.There is no penalty for a | | | | for changes that can and will happen from time to |
| late report in Oregon.The Oregon new | | | | time. |
| hire-reporting agency can be reached at | | | | |