Overview: When hiring employees in Oregon, you must register for State Income Tax Withholding and Unemployment Insurance (UI) Tax. Registration also automatically enrolls you in Paid Leave Oregon (PLO), the Statewide Transit Tax, and the Workers’ Benefit Fund (WBF). Some local jurisdictions, such as Portland, Eugene, and certain transit districts, impose additional payroll taxes that require separate registration.
Important! This guide does not constitute legal or tax advice. You can consult a CPA or attorney for official guidance.
Taxes You Must Register For:
Registration Process
Registration Steps
Step 1: Register Your Business
Go to the Oregon Department of Revenue
Click the “Business” section
Under “Information,” select “Register your Oregon business”
Click “Register a business online”
Click “New User” and then “Sign Up Now”
Complete the online registration form
Upon registration, you will receive your Business Identification Number (BIN). Update your Buddy Punch account with your BIN. It is required for all state-level tax filings and agency interactions.
For help, contact the Oregon Department of Revenue at (503) 986-2200.
Step 2: Set Up Online Access
A. Annual/W2 Reporting System (Revenue Online)
Visit Oregon Revenue Online
Click “Sign Up Now” and complete the user registration
B. Combined Payroll Reporting System (Frances Online)
Visit Frances Online
Click “Sign Up for Online Access”
Complete the employer setup process
Note: Employers are not required to assign a TPA within Frances Online, but online access is required to manage UI and PLO reporting.
For assistance with Frances Online, contact (503) 947-1488.
Other Oregon Payroll Taxes
Workers’ Benefit Fund (WBF)
Automatically included in your income tax withholding registration
Assessed on hours worked and split between employer and employee
Visit the Workers’ Compensation Division for more details
Paid Leave Oregon (PLO)
Enrollment is included in the Oregon Combined Business Registration
If you already have a BIN, you are automatically enrolled in PLO
No separate registration required
Visit the Paid Leave Oregon website for program details
Statewide Transit Tax
Included in income tax withholding registration
Applies to wages of Oregon residents and nonresidents working in Oregon
Learn more at the Statewide Transit Tax page
Local and Regional Payroll Taxes
TriMet and Lane Transit District (LTD) Taxes
Included in income tax withholding registration
Applies to all employers with employees working in these districts
Canby Area Transit Tax
Registered through the City of Canby as part of the business license application
The tax is paid entirely by employers
Sandy Transit Tax
Employers register by contacting the City of Sandy
Call (503) 489-2159 or email [email protected]
South Clackamas Transit District (SCTD) Tax
Register by contacting SCTD
Call (503) 829-7000 or email [email protected]
Wilsonville Transit Tax
Registration is part of the Wilsonville business license
Customer number serves as the transit tax account number
Eugene Community Safety Payroll Tax
Register online at MUNIRevs
Required for employers with employees at a physical address within Eugene city limits
For support, contact (541) 682-5053 or email [email protected]
Portland and Multnomah County Taxes
Includes:
Multnomah County Preschool for All Tax
Portland Metro Supportive Housing Tax
Register via Portland Revenue Online (PRO)
Applies to certain employees; employer withholding required