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.
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.
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:
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:
What the process looks like
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 there's no TPA or POA section, it's not needed right now.
If setting up TPA requires online agency portal access
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:
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 there's no TPA or POA section, it's not needed right now.
If setting up TPA requires online agency portal access
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:
Before your order is done, you can check the order status in your Gusto account:
For most states where tax registration info is sent by physical mail, here's what to expect:
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
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:
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:
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:
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.
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:
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.
If you need help, watch the video from the agency on how to get a BIN on Revenue Online.
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:
After a work address in Oregon is assigned to one or more employees, you can add your tax account information:
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.
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.
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).
Check your tax requirements and update 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.
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:
BIN numbers are usually 8 or 9 digits. If your BIN starts with “0,” leave it out when entering it into Gusto.
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:
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.
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.
If you do not know the account number, or still need to register, work with the agency.
| 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.
|
| 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:
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:
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.
According to the form's instructions, employers should fill in the "Employer use only" section, and keep the completed form with your records.
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 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
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.
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.
Gusto helps with this requirement by providing employees the option to fill out the county’s form in Gusto and sign it electronically.
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:
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:
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.
For employees earning over $200,000
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:
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:
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.
Gusto helps with this requirement by providing employees the option to fill out the county’s form in Gusto and sign it electronically.
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:
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:
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.
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).
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).
Find FAQs and their answers here. You can also find other employer resources here.
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.
Learn how to close or reopen tax accounts.