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