Summary
Content
Setting up payroll in Oregon for the first time
Before you can pay employees in a new state, you must register with the state’s tax agencies. This lets you file and pay the right taxes.
- 🎥 Watch a quick video to learn how registering in a new state works
- 📘 See our blog for full state business guides
- 🤝 Let Gusto register for you
Oregon Form W-4 reminder for admins and employees
Employees can use their federal tax status and allowances for Oregon taxation. But, it's better for them to use Oregon Form W-4 to withhold state tax more accurately.
- The form's instructions say to fill in the “Employer use only” section. Then, keep the completed form with your records.
- Admins and employees can learn more about the OR employee-setup here.
Use the dropdowns below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.
Gusto works with Middesk to help you register with tax agencies in new states.
Get help registering for state taxes
We can help you register for state tax accounts after you:
- Add a work address in the new state in Gusto.
- Assign that work address to a new or existing employee.
- Check your Home page for a to-do. If the state requires it, register with the Secretary of State (SOS) and tell us when it's done.
- States where you need to register with the SOS first: Missouri, New Jersey, New Mexico, and Vermont.
Cost, timeline, and who can register
The cost, steps, and turnaround time depend on the state. Gusto will show you these details when you start the registration process.
Middesk cannot help if your company is:
- A non-profit that’s not a 501(c)(3)
- A business that left a PEO (Professional Employer Organization)
- A business that bought another business already registered
- A business that changed its legal entity type (like from LLC to Corp)
- A Limited Partnership (LP) or Limited Liability Partnership (LLP)
What the process looks like
- You give us some basic business information.
- Middesk will check your info.
- Your registration is usually submitted within two business days.
- State registration with Middesk includes:
- State income tax (withholding)
- State unemployment insurance
- What's not included:
- Local agency registration
- Third-Party Agent (TPA) access or Power of Attorney (POA) authorization.
- If setting up TPA requires online agency portal access:
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
- If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
- If setting up TPA requires online agency portal access:
- After we submit your registration, you may need to answer a verification call from the agency to confirm that the registration request is legitimate.
- State registration with Middesk includes:
- When Middesk gets your tax account information back after registering, they'll enter it in Gusto for you.
- Exceptions: If your business is in Nevada or Rhode Island, the tax info will be mailed to your company. Once you get the letter, check your email for instructions on how to send the info back to Middesk.
Third-Party Access (TPA) and Power of Attorney (POA) reminder
Some state agencies need Gusto to have TPA or a POA on file to file and pay your taxes. Usually, Middesk does not set this up, so you’ll have to do it yourself after registration.
- If you're on the state tax registration article, look for a dropdown about TPA or POA in this article.
- If you're not on the state-specific registration article, check the state registration articles to see if TPA or POA is needed and how to set it up.
If there's no TPA or POA section, it's not needed right now.
If setting up TPA requires online agency portal access
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
- If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
The cost, steps, and turnaround time depend on the state. Gusto will show you these details when you start the registration process.
Need help with registration questions?
If you’re not sure how to answer one of the registration questions, check Middesk’s Help Center or email them at taxregistrations@middesk.com.
How to get started with state tax registration in Gusto:
- Sign in to Gusto.
- Go to Taxes & Compliance and select Tax setup.
- Under “[State name] Tax Setup”, find the "Let us help you register" banner and click Learn more.
- The state will only show up if you’ve added a company work address there and assigned an employee to it.
- Review the price, process, and how long it'll take. We will not charge you until you send in your order.
- State registration with Middesk includes:
- State income tax (withholding)
- State unemployment insurance
- What's not included:
- Local agency registration
- Third-Party Agent (TPA) access or Power of Attorney (POA) authorization.
- If setting up TPA or POA requires online agency portal access:
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
- If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
- If setting up TPA or POA requires online agency portal access:
- State registration with Middesk includes:
- Click Get started on Middesk.
- Reminder: We can only register for you if you do not already have a state account.
- Answer some questions about your business, like:
- Basic info
- Contact info
- Company details
- Address details
- Officer/owner info
- State-specific details
- After you've entered the information, review all the info carefully on the “Review Information” page. Mistakes can delay things.
- Heads up: State agencies might add fees or take longer than expected. Middesk will notify you if that happens.
- If everything looks good, click Continue to Gusto.
- Before you submit the order, review the cost breakdown and total amount again.
- Middesk will start to process your order after you submit it. They'll email you with order updates, and we'll add the cost to your monthly bill after the order is completed.
- At this time, we cannot support order cancellations or refunds.
- Click Submit.
- Heads up: After we submit your registration, you may need to respond to a verification call or email from the agency to confirm that the registration request is legitimate. If you do not complete this within 3–5 business days, the order will be canceled and refunded.
- When Middesk gets your tax account information back after registering, they'll enter it in Gusto for you.
- Exceptions: If your business is in Nevada or Rhode Island, the tax info will be mailed to your company. Once you get the letter, check your email for instructions on how to send the info back to Middesk.
- Each state and agency takes a different amount of time to process a registration. To estimate when your state tax account info will be available, check the Post Submission Questions in Middesk's help article.
Third-Party Access (TPA) and Power of Attorney (POA) reminder
Some state agencies need Gusto to have TPA or a POA on file to file and pay your taxes. Usually, Middesk does not set this up, so you’ll have to do it yourself after registration.
- If you're on the state tax registration article, Look for a dropdown about TPA or POA in this article.
- If you're not on the state-specific registration article, check the state registration articles to see if TPA or POA is needed and how to set it up.
If there's no TPA or POA section, it's not needed right now.
If setting up TPA requires online agency portal access
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
- If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
Need to make a change?
If you already submitted your info but need to fix something, email taxregistrations@middesk.com to update it.
When your order is complete, you’ll get emails from Gusto and Middesk. They’ll detail the next steps, which include:
- Reviewing registration details
- Any other state-specific instructions
Before your order is done, you can check the order status in your Gusto account:
- Sign in to Gusto.
- Go to Taxes & Compliance and select Tax setup.
- Find the state headline, and just below it, view the order status. It could be:
- Tax registration in progress (not yet submitted to the state)
- We need more information
- The state is working on your order
- You have existing tax accounts
- If we find you've already registered for taxes in the state, Middesk will cancel and refund the registration order. Work with the agency to find your tax account details and enter them in Gusto.
- Your registration has been completed
- Your order is on hold
- This usually means you have not met the state’s requirements yet (this often happens with unemployment agencies).
- Your order is paused until the date you entered during sign-up—this is your eligibility date (like the date of your first payroll in the state). Once that date arrives, your order will move forward.
- If you entered the wrong date, email taxregistrations@middesk.com.
- We could not complete your tax registration.
- If there is action required, check your email for next steps.
For most states where tax registration info is sent by physical mail, here's what to expect:
- Middesk receives agency mail during registration to collect tax details. Your tax account info is later sent to Gusto.
- Exceptions: If your business is in Nevada or Rhode Island, the tax info will be mailed to your company. Once you get the letter, check your email for instructions on how to send the info back to Middesk.
- Gusto provides a digital mailbox where agency mail that was sent during registration can be viewed.
- After registration is complete, the agency updates its mailing address to your business address for future mail.
- Important: In some cases, you'll need to take action to help update the address. We'll send an email or Home page to-do if any action is needed from you.
States—supported by Middesk—that send physical registration mail
Alabama, Arizona, Delaware, Idaho, Iowa, Kansas, Kentucky, Maryland, Massachusetts, Michigan, Montana, Nevada, New Hampshire, Oklahoma, Rhode Island, Washington, Washington DC, and West Virginia.How to view your digital mailbox or tax account credentials
- Sign in to your admin profile in Gusto.
- Go to Taxes & Compliance and click Tax Setup.
- Find the state where a registration order has been completed, and click Visit Middesk.
- Here's what you can see in the digital mailbox:
- Communications: View mail and other agency communication sent during registration or right after.
- Accounts: View tax account credentials by agency.
Q: Can I run payroll before my registration is done?
A: Yes. You may be asked to enter tax rates and tax deposit frequencies, but you can use temporary info.
Important reminders
- We cannot submit tax payments or filings until all tax account numbers are added in Gusto.
- If you run payroll before finishing registration, you might get notices about late tax payments or filings. Any penalties are your responsibility.
- If you’re only registering for unemployment tax and do not have your rate yet, use the new employer rate for your state in Gusto until you get the correct one. Update the rate once you get it.
Q: I need to change some of the registration information that was submitted. What do I do?
A: Email Middesk at taxregistrations@middesk.com.
Q: Can I use Gusto to register in a new state without a Federal Employer Identification Number (FEIN)? What if my business is merging or being acquired?
A: No, you need a FEIN in Gusto to get registration help for state taxes. If your business is merging or being acquired, Middesk cannot help with registration. You'll need to work with a tax advisor and state agencies directly.
Q: What if I'm not liable for unemployment tax yet?
A: If you want Middesk to start setting up an unemployment account number before you're liable, you can:
- Use today’s date as the first date the employee(s) in the new state will be paid.
- Enter the start date of the quarter you expect to meet the liability threshold.
- Check the state’s liability info in the Register on your own section (go to the SUI dropdown). If there’s no info, contact the state agency directly.
Q: What do I do if the tax agency contacts me after the registration is submitted?
A: Respond to them. For some agencies (like in CA and IA), you may need to answer a verification call or email to confirm that the registration request is legitimate. If you do not complete this within 3–5 business days, the order may be canceled and refunded.
Q: Can Middesk help if the responsible party is international without an ITIN or SSN?
A: No. Middesk cannot help in this scenario, you'll need to register on your own.
Q: Why am I unable to enter 0% ownership for the responsible party or add a commercial owner?
A: Some states have a 1% minimum for the responsible party's ownership percentage. These states include ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI.
You’ll need to place registration orders directly with Middesk outside of Gusto or register directly with the agency.
Some states require an individual owner to be listed. If you’re a non-profit or unsure, contact Middesk for help at taxregistrations@middesk.com.
Q: When will my tax account information be available?
A: Each state and agency takes a different amount of time to process a registration. To estimate when your state tax account info will be available, check the Post Submission Questions in Middesk's help article.
Q: Where can I find my tax information?
A: You can find your tax info in several places:
- In Gusto: Click the Taxes & Compliance section and select Tax setup, then scroll to state tax setup.
- In your state’s online portal: Find your account details there.
- You may need to create accounts on your own, but Middesk does this when it's required to register. Go to the Post Submission Questions in the Middesk help article to see which agencies they'll create credentials for.
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & compliance > Tax setup page in Gusto once registration is complete.
- You may need to create accounts on your own, but Middesk does this when it's required to register. Go to the Post Submission Questions in the Middesk help article to see which agencies they'll create credentials for.
- By mail: Some agencies send tax info by mail. If that happens, Middesk will let you know, and you'll need to enter this info in Gusto.
Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.
Q: Does Middesk help with giving Gusto third-party access (TPA) or Power of Attorney (POA) for tax payments?
A: Some state agencies need Gusto to have TPA or POA access to file and pay your taxes. Usually, Middesk does not set this up, so you’ll have to do it yourself after registration.
Check the state registration articles to see if TPA or POA is needed and how to set it up. If there's no “Authorize Gusto” section, then TPA is not needed right now.
If setting up TPA or POA requires online agency portal access:
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & compliance > Tax setup page in Gusto once registration is complete.
- If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
Q: Does Middesk help close state tax accounts?
A: No, you'll need to close the tax account yourself.
Q: Can I cancel my Middesk order?
A: At this time, we do not support order cancellations or refunds.
Q: What is Middesk's phone number?
A: To get support from Middesk, you must email them at taxregistrations@middesk.com. They can help with registration-specific questions, or changing info that's already been submitted. For all other questions, you can message Gusto.
Click the dropdowns below to learn how to register with state and local agencies.
- Oregon Department of Revenue – income tax withholding
- Oregon Employment Department – unemployment tax
- Local Oregon tax agencies – various
Click the dropdowns below to learn more.
All employers with paid employees working in Oregon must register with the Department of Revenue (DOR) for a business identification number (BIN) to report and pay Oregon payroll taxes.
Most companies in Oregon must start paying unemployment insurance tax once they have:
- Paid $1000 in wages during a calendar quarter or;
- Had at least one Oregon employee working for any part of the week, for 18 or more different weeks during a calendar year.
Running payroll in Gusto before you're required to pay unemployment tax
If you need to run payroll but do not yet meet the requirements, Gusto lets you enter the new employer rate for Oregon temporarily. Update the rate once you get it.
Check if you're required to pay the tax, and register the company
If you need help, watch the video from the agency on how to get a BIN on Revenue Online.
- Go to the Department of Revenue's "Revenue Online (ROL)" portal.
- Under the “Quick Links” section, click Register and apply.
- Under the “Registrations” section, click Register for payroll taxes or a BIN.
- Read the instructions fully, and follow the instructions to complete the registration process.
It takes the agency 2 to 10 days to review your application. You’ll find your registration confirmation and account information in your Revenue Online account
Find your BIN number
You can find your BIN in your online account a day after it’s assigned:
- Sign in to your "Revenue Online (ROL)" portal.
- Select More options.
- Next to the “Letters and messages” box, click View letters.
- Choose “Registration letter” and select Display BIN.
Enter the tax account information in Gusto
After a work address in Oregon is assigned to one or more employees, you can add your tax account information:
- Go to the Taxes & compliance section and click Tax setup.
- Scroll to the "Oregon Tax Setup" headline and click Manage taxes.
- Next to "State tax account details" click Edit.
- Enter your "Business Identification Number" (BIN).
- BIN numbers are usually 8 or 9 digits. Gusto will add a leading 0 for you if needed. If the documentation says “Business Identification Number 01234567-8,” leave out the zero and enter “12345678” in Gusto.
- If you edit a tax account number after payments or filings have been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account number updates.
- Enter your total unemployment tax rate as your "UI Tax rate". This rate includes your Special Payroll Tax Offset Rate.
- If you do not know your rate, call the agency at (503) 947-1488.
Gusto takes care of Paid Family and Medical Leave (PFML) contributions by withholding money from employees (and employers, if needed) and sending payments and filings to the state.
Oregon’s portal, Frances Online, helps with unemployment insurance and Paid Leave. It has replaced the old Oregon Payroll Reporting System (OPRS) and Employer Account Access (EAA) portal.
How to figure out your employer size
Your employer size is based on how many employees you had each month from January to December last year. Count all employees, no matter which state they work in. If you want to know more, check out the agency's answers to common employer contribution questions.
- Add up your employee counts for each month.
- Divide that number by 12 to get your average number of employees for the year.
Example: An Oregon business has 3 employees in Oregon, 21 in Idaho, and 4 in Arizona. That’s 28 total. Since the business averaged 25 or more total employees (in and out of state), they must pay the employer portion of the Paid Leave tax. But—they only pay this tax on wages for the 3 Oregon employees.]
For new companies, the employer size is the average amount of employees you expect to report on quarterly returns (for the entire year).
Employer participation and requirements based on company size (small or large)
Check your tax requirements and update Gusto.
- If you have 25 or more employees (large):
- You need to withhold employee contributions and pay employer contributions.
- Employers pay 0.4% of employee wages, and employees pay 0.6% (up to $176,100).
- Gusto does not let employers cover 100% of the employee's PFML tax. Talk to a tax advisor for other options.
- If you have fewer than 25 employees (small):
- You only need to withhold employee contributions, not employer contributions.
- Employees pay 0.6% of their wages (up to $176,100).
- Gusto does not allow employers to cover 100% of the employee's PFML tax. Ask a tax advisor for advice.
- If an employee uses the Paid Leave, you might be able to get an assistance grant to help with hiring a temporary employee or covering wage-related costs while they're on leave.
- To qualify, you must agree to pay employer taxes for 8 quarters (2 years) starting from the first quarter after your grant is approved.
- If you think your company is exempt from PFML:
- Confirm this with the state to avoid back taxes or penalties.
- Once confirmed, set up the exemption in Gusto.
It’s your job to tell the agency if your size changes. Call the Status Unit at (503) 947-1488 (press option 2, then option 2 again) to update your information.
Register for Frances Online and confirm your BIN number
We suggest setting up a Frances Online account to track unemployment and PFML activity. This lets you see the payments Gusto makes for you.
Check that your BIN number in Gusto matches the one from the state, as we use it to make all payments and filings:
- Go to the Taxes & compliance section and click Tax setup.
- Find "Oregon Tax Setup" and click Manage taxes.
BIN numbers are usually 8 or 9 digits. If your BIN starts with “0,” leave it out when entering it into Gusto.
- Ex. If it says, “Business Identification Number 01234567-8,” enter 12345678 in Gusto. We'll add leading 0 if needed.
If you have questions about the Paid Leave program or Frances Online, check the Paid Leave Oregon Employer Toolkit or call the agency at (503) 947-1488. You’ll need your BIN number to ask about PFML.
Oregon employers must also pay the following state taxes on employee wages*. If you do not see the tax you're looking for, try the local tax registration dropdown.
*Wages include: salary, commission, bonuses, fees, or other valuable items paid for in a transit district.
| Other OR state taxes | Additional info |
|---|---|
| Lane Transit District (LTD) Tax | Applies to most employers in the Eugene-Springfield urban area and some rural areas. |
| Oregon Statewide Transit Tax | Applies to the wages of Oregon residents. It can also apply to:
|
| Tri-County Metropolitan Transportation District (TriMet) Transit Tax | Applies to most employers in the TriMet area (parts of Multnomah, Washington, and Clackamas counties). |
| Workers’ Benefit Fund (WBF) | Every employer with one or more subject workers must pay this tax.
|
You might need to register for local taxes in Oregon. If you do not see the tax you're looking for, try the Other required state taxes dropdown.
| Local tax | Additional info |
|---|---|
| Canby Area Transit Tax (CAT) | This tax applies to businesses within the Canby Urban Growth Boundary, which includes and slightly extends beyond Canby's city limits. To register, visit the agency’s website, download the registration form, and follow the Canby Area Transit Tax instructions. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup. |
| Eugene Community Safety Payroll Tax (CSPT) |
|
| Multnomah County Tuition-Free Preschool Program | Withholding is required for this program. You can learn more and get details in the Multnomah County “Preschool For All Personal Income Tax” dropdown of this article. |
| Portland's Metro Supportive Housing Services | This tax has two parts:
|
| Sandy Transit Tax | Paid by all businesses in Sandy. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup. |
| South Clackamas Tax | If your business is in South Clackamas, you’ll get a 4-digit tax ID when you register with the South Clackamas Transportation District. Enter the account number in Gusto by going to the Taxes & compliance section and selecting Tax setup. If you do not know the tax ID, call the agency at (503) 829-7000. |
| Wilsonville Transit Tax | Paid by businesses in, or doing work in, Wilsonville. The tax is based on gross payroll or self-employment earnings. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup. |
If you've already registered in the state, you'll need to enter your tax account details in Gusto.
You'll need to be registered with one or more of the agencies below for Gusto to file and pay taxes for you:
- State of Oregon Central Business Registry – income tax withholding and unemployment tax
- Local Oregon tax agencies – various
If you still need to register, click the applicable dropdown above in this article.
If you've run payroll in Oregon before, you can find your business identification number (BIN) on any notice from the Department of Revenue.
Your BIN is usually 8 or 9 digits. We’ll add a leading 0 for you (required by agency), so if your number includes this, leave it off when entering it in Gusto.
- Example: If your number is shown as "01234567-8," just enter “12345678” in Gusto.
If you're not sure about your number, call the agency at (503) 945-8100.
Gusto will also use your BIN for the Paid Leave program—find out more in the Register a company with state and local agencies dropdown in this article.
Your unemployment tax rate is at the top-right of the "Notice of Tax Rate" you got from the Employment Department.
If you do not know your rate, call the agency at (503) 947-1488.
Oregon employers may also need to pay state or local taxes on employee wages* where they apply. If you're required to pay a tax, we'll ask for the account number.
- *Wages include: salary, commission, bonuses, fees, or other valuable items paid for in a transit district.
If you do not know the account number, or still need to register, work with the agency.
Other taxes required by the state
| Other OR state taxes | Additional info |
|---|---|
| Lane Transit District (LTD) Tax | Applies to most employers in the Eugene-Springfield urban area and some rural areas. |
| Oregon Statewide Transit Tax | Applies to the wages of Oregon residents. It can also apply to:
|
| Tri-County Metropolitan Transportation District (TriMet) Transit Tax | Applies to most employers in the TriMet area (parts of Multnomah, Washington, and Clackamas counties). |
| Workers’ Benefit Fund (WBF) | Every employer with one or more subject workers must pay this tax.
|
Other local taxes
| Local tax | Additional info |
|---|---|
| Canby Area Transit Tax (CAT) | This tax applies to businesses within the Canby Urban Growth Boundary, which includes and slightly extends beyond Canby's city limits. To register, visit the agency’s website, download the registration form, and follow the Canby Area Transit Tax instructions. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup. |
| Eugene Community Safety Payroll Tax (CSPT) |
|
| Multnomah County Tuition-Free Preschool Program | Withholding is required for this program. You can learn more and get details in the Multnomah County “Preschool For All Personal Income Tax” dropdown of this article. |
| Portland's Metro Supportive Housing Services | This tax has two parts:
|
| Sandy Transit Tax | Paid by all businesses in Sandy. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup. |
| South Clackamas Tax | If your business is in South Clackamas, you’ll get a 4-digit tax ID when you register with the South Clackamas Transportation District. Enter the account number in Gusto by going to the Taxes & compliance section and selecting Tax setup. If you do not know the tax ID, call the agency at (503) 829-7000. |
| Wilsonville Transit Tax | Paid by businesses in, or doing work in, Wilsonville. The tax is based on gross payroll or self-employment earnings. After you get your account number, enter it in Gusto by going to the Taxes & compliance section and selecting Tax setup. |
Once a valid Oregon address has been added in Gusto for one or more employee(s), you can add your tax account information:
- Click the Taxes & compliance section and select Tax setup.
- Scroll to the "Oregon Tax Setup" headline and select Manage taxes.
- Enter the applicable account number(s) and rate(s).
- Click Save.
In order for Gusto to keep your Oregon tax information up-to-date and help with tax notices or issues, we need to be authorized as your third-party agent (TPA) for the Oregon Department of Revenue and Employment Department.
If you were sent a tax notice from either agency, upload the notice in Gusto.
We'll use the information from the notice to request the authorization we need—if we run into any issues, we'll reach out with next steps.
When filling out the "Oregon Taxes - Employee Setup", there are two options:
- Yes, follow federal withholding settings
- Gusto will use the tax filing status and number of allowances entered in the "Federal Taxes" section of the employee’s profile to calculate Oregon Withholding Taxes.
- No, special adjustments are needed
- Use if an employee wants to use the OR-W-4 form to calculate their withholding instead of the IRS W-4 form. You'll be asked to enter information from the form like:
- Filing Status
- Withholding Allowance
- Additional Withholding
- OR-W-4 Exemption Code
- This must be entered if an employee chooses the filing status “Do Not Withhold”—other fields like “withholding allowance” will no longer apply.
- Use if an employee wants to use the OR-W-4 form to calculate their withholding instead of the IRS W-4 form. You'll be asked to enter information from the form like:
Once you've entered the details, we'll automatically fill out the OR-W-4 form, but not Worksheet A, B, or C—the employee must fill these worksheets out on their end and keep for their records.
Learn how to find a copy of your employee's W-4s here.
Employer responsibility
According to the form's instructions, employers should fill in the "Employer use only" section, and keep the completed form with your records.
Not required, informational only—how to register your company for a PRO account number
Gusto will not ask for your PRO account number—instead, we'll use the company's FEIN (federal employer identification number) to submit payments and filings.
Before you get started with registration, the agency has stated that you do not need to register a business if it:
- You do not have employees who have opted in and/or work in the jurisdiction.
- Already has a Revenue Division business account number for PRO.
- Businesses with an office location in the applicable counties are required to register for a PRO account within 90 days. If the business is already registered as a result of this, you do not need to register again.
- Uses the same tax ID number as a currently registered business
- Use the “Business Lookup” tool (instructions for this below) if you need help determining if a business is already registered.
You may be stopped at any point during registration if you attempt to create a duplicate account.
For all questions, contact the agency directly at (503) 823-5157.
Steps to check the company’s registration status and/or register
- Access the Portland Revenue Online (PRO) website.
- Scroll to the “Business Taxes” section and click the Business Lookup link.
- Enter the name or address of the business you’re looking for, scroll down, and click Search.
- If the business is not found, it could be for a variety of reasons, many of which are outlined on the agency’s Business Lookup search page—you can call the agency to confirm the company’s registration status, or you can attempt to proceed with a new registration. You can contact the agency directly at (503) 823-5157 as needed.
- Head back to the main PRO website.
- Scroll to the “Business Taxes” section and click Register My Business (including Rideshare Drivers).
- Reminder: you do not need to register if you do not have employees who have opted in and/or work in the jurisdiction.
- Complete the remaining steps as outlined on the agency site.
- For registration assistance, contact the agency directly at (503) 823-5157.
Once you’ve registered, you’ll receive an account number immediately in your online account. The agency will also send a letter in the mail the following day that will contain the account number, keep this for your records.
Employers are required to withhold the Preschool For All Personal Income Tax from employees. Gusto facilitates this for employees who “opted in” to the tax withholdings or make $200,000 or more and did not opt out.
- Note: This tax can only be withheld for employees who work within the Multnomah County boundaries. We do not support courtesy withholding for people who live in (and are residents of) Multnomah County.
The key driver in determining withholding is based on where the employee works. Employees who work in Multnomah County* are required to complete an Opt In/Opt Out form—employers are responsible for telling their employees about the requirement.
All Metro district residents are subject to the tax, regardless of where the income is sourced. However, employers who are located outside the Metro district are not required to withhold if they have no business presence. Use the address lookup to determine resident status.
- *If someone lives in another city but has income from work performed in Multnomah County they’ll be liable for this tax if their projected income is more than $200,000 per year, unless they opt out of the tax.
Gusto helps with this requirement by providing employees the option to fill out the county’s form in Gusto and sign it electronically.
- We recommend that employees review the tax tables to determine their anticipated tax liability so they can decide whether to Opt In/Out—the tables calculate tax based on Multnomah County taxable income and filing status.
How to make the elections in Gusto—opt in or out
Once employees have reviewed the form and tax tables, they’ll need to let us know what elections they’ve made for each tax. To do so, have them:
- Sign in to their Gusto employee account.
- Go to My profile.
- Click Taxes.
- Scroll to the “Oregon taxes” headline, and click edit.
- If the option to enter the filing status and withholding amount isn't available yet, wait until Jan 1 of the new year.
- Scroll to the “Multnomah” and “Metro SHS” sections (one or both may be applicable) and let us know the filing status and per pay period withholding amounts.
- Review the applicable tax tables:
- Reminder: The above tax tables tell you the annual tax amount. To determine the amount to be withheld per paycheck, divide the annual tax by the number of paychecks received in a year.
- Weekly: Divide by 52
- Bi-weekly: Divide by 26
- Example: If your estimated annual tax is $1,040 and you are paid bi-weekly (26 times per year), you'd have a withholding amount of $40 per paycheck ($1,040/26).
- Semi-monthly: Divide by 24
- Monthly: Divide by 12.
- Click Save.
- Once all required info is saved, we’ll prompt the employee to sign the related document in the Documents section of their employee account—this must be completed for Gusto to withhold and pay the taxes.
If you have not given your team access to Gusto yet, have them fill out the form, and then you'll be required to make the elections for them in Gusto. To do so:
- Sign in to your Admin profile.
- Go to the People section.
- From the Taxes tab, scroll to the “Oregon Taxes” headline.
- Click edit.
- If the option to enter the filing status and withholding amount isn't available yet, wait until Jan 1 of the new year.
- Under “Multnomah County” filing status select one of the following:
- Single (if selected in Box 9 of the form)
- Joint (if selected in Box 9 of the form)
- Opt out (if the OPT OUT section of the form was completed for either tax)
- Under the "OPT IN" section, if withholding amounts were entered by the employee:
- For Metro SHS (line 1): Enter the amount under “Metro SHS Withholding” in Gusto
- For Multnomah County PFA (line 2): Enter the amount under “Multnomah County PFA Withholding" in Gusto.
- Click Save.
- Upload the form the employee gave to you in their Gusto profile (for safe and compliant storage).
How Gusto handles this tax
For employees who opted in
Gusto will withhold the flat dollar amount entered on the form for each paycheck—if an amount was not provided, we’ll use the agency tax tables to withhold.
- Employees can check the tax tables to see their expected tax liability and decide how much to withhold.
For employees earning over $200,000
- Gusto will withhold the tax unless the employee has opted out on the form.
- If the form wasn’t filled out and no flat dollar amount was chosen, Gusto will use the agency’s tax tables for each pay period. Spousal income is not included in this calculation.
- Exception: For bonuses paid separately from regular payroll, Gusto will default to 0% tax rate (for this tax) on the bonus. If the employee wants this tax withheld on their bonus, they can complete the form with their chosen amount, and you can follow the steps above in this article to enter the withholding amounts. After the bonus payroll, remember to reset tax preferences for future paychecks.
For employees who opted out
No withholding is required.
Quarterly and annual filings
We’ll take care of filing returns to Portland Revenue Online (PRO).
What employees can expect on paystubs
Employees who are subject to the tax and did not opt out will see “Multnomah” on their pay stubs with the withheld tax amount(s).
Form W-2 will show:
- “Mult” in Box 20 for the locality name
- Wages in Box 18
- Taxes withheld/paid in Box 19
FAQ resource
Check out the agency’s website for FAQs and answers.
Employers are required to withhold the Portland Metro “Supportive Housing Services Program Tax” from employees subject to the taxes.
Gusto withholds this tax for employees who:
- Work in the Portland Metro boundaries, and;
- We do not support courtesy withholding for people who live in, and are residents of, Portland Metro.
- Opted into the tax withholdings, or make $200,000 or more and did not opt out.
Employees who work in Portland Metro District* are required to complete an Opt In/Opt Out form—employers are responsible for telling their employees about the requirement.
- *If someone lives in another city but has income from work performed in Multnomah County they’ll be liable for this tax unless they opt in/out.
Gusto helps with this requirement by providing employees the option to fill out the county’s form in Gusto and sign it electronically.
- We recommend that employees review the tax tables to determine their anticipated tax liability so they can decide whether to Opt In/Out—the tables calculate tax based on Portland Metro District taxable income and filing status.
How to make the elections in Gusto—opt in or out
Once employees have reviewed the form and tax tables, they’ll need to let us know what elections they’ve made for each tax. To do so, have them:
- Sign in to their Gusto employee account.
- Click My profile and select the Taxes section.
- Scroll to the “Oregon taxes” headline, and click edit.
- If the option to enter the filing status and withholding amount isn't available yet, wait until Jan 1 of the new year.
- Scroll to the “Multnomah” and “Metro SHS” sections (one or both may be applicable) and let us know the filing status and per pay period withholding amounts.
- Review the applicable tax tables:
- Reminder: The above tax tables tell you the annual tax amount. To determine the amount to be withheld per paycheck, divide the annual tax by the number of paychecks received in a year.
- Weekly: Divide by 52
- Bi-weekly: Divide by 26
- Example: If your estimated annual tax is $1,040 and you are paid bi-weekly (26 times per year), you'd have a withholding amount of $40 per paycheck ($1,040/26).
- Semi-monthly: Divide by 24
- Monthly: Divide by 12.
- Click Save.
- Once all required info is saved, we’ll prompt the employee to sign the related document in the Documents section of their employee account—this must be completed for Gusto to withhold and pay the taxes.
If you have not given your team access to Gusto yet, have them fill out the form, and then you'll be required to make the elections for them in Gusto. To do so:
- Sign in to your Admin profile.
- Go to the People section.
- From the Taxes tab, scroll to the “Oregon Taxes” headline.
- Click edit.
- If the option to enter the filing status and withholding amount isn't available yet, wait until Jan 1 of the new year.
- Under “Multnomah County” filing status select one of the following:
- Single (if selected in Box 9 of the form)
- Joint (if selected in Box 9 of the form)
- Opt out (if the OPT OUT section of the form was completed for either tax)
- Under the "OPT IN" section, if withholding amounts were entered by the employee:
- For Metro SHS (line 1): Enter the amount under “Metro SHS Withholding” in Gusto
- For Multnomah County PFA (line 2): Enter the amount under “Multnomah County PFA Withholding" in Gusto.
- Click Save.
- Upload the form the employee gave to you in their Gusto profile (for safe and compliant storage).
How Gusto handles this tax
For employees who opted in
Gusto will withhold the flat dollar amount entered on the form for each paycheck—if an amount was not provided, we’ll use the agency tax tables to withhold.
- Employees can review the tax tables to determine their anticipated tax liability and decide what amount to withhold.
For employees earning over $200,000
Gusto will withhold the tax unless the employee has opted out on the form (or the employer has opted out on the employee’s behalf if they submitted a physical form).
- In the event the form was not filled out and the employee did not opt in and elect a flat dollar amount to withhold, Gusto withholds the tax amount based on the agency’s pre-defined tax tables across all pay periods. Spousal income is not considered in the calculation.
For employees who opted out
No withholding is required.
Quarterly and annual filings
We’ll take care of filing returns to Portland Revenue Online (PRO).
FAQs and other resources
Find FAQs and their answers here. You can also find other employer resources here.
- OTC* (Combined Payroll Tax Payment Coupon)
- OQ (Quarterly Combined Tax Report)
- Form OR-STT-1 (Oregon Quarterly Statewide Transit Tax Withholding Return)
- Oregon Schedule B (State Withholding Tax)
- FORM 132(Employee Detail Report)
- WR (Annual Withholding Tax Reconciliation Report)
- State W2(Wage and Tax Statement)
- New Hire Report
- Various local returns
You can view forms in Taxes & Compliance, then Tax documents. Switch between the tabs to find federal, state, W-2s, and 1099s.
Some forms show an asterisk (*). Forms like payment vouchers or coupons that were filed electronically may not show in your Gusto account. Sign in to the agency's portal to view filings and payments.
To see what Gusto has paid for you, run the Agency Payments report.
- Oregon Department of Revenue
- Call (800) 356-4222
- Oregon Employment Department
- Call (503) 947-1488
Learn how to close or reopen tax accounts.