Combined Employer'S Registration Form (Page 2 of 2) in pdf

INSTRUCTIONS

Who must register

If more space is needed, please write the information on a sep a rate

Only in di vid u als or ﬁ rms with em ploy ees need to ﬁ le a Com bined

sheet and attach it to this reg is tra tion form.

Em ploy er’s Reg is tra tion Re port. Cor po rate ofﬁ cers are con sid ered

em ploy ees, in clud ing those in sub chap ter “S” cor po ra tions. Note:

Additional owner/ofﬁ cer information

The deﬁ ni tion of “em ploy ee” dif fers among Or e gon state agen cies.

Please list information on additional owners, partners, of ﬁ c ers, etc.,

If you have ques tions, refer to the Or e gon Busi ness Guide book let

on a separate sheet and attach it to this registration form.

or call the ap pro pri ate agency.

Previous owner

Other locations in Oregon

If you acquired all or part of the business operations of the previous

If you have more than one place of business in Oregon, on a sep-

owner, or if there was an entity change, mark “yes.”

a rate sheet, list each location, its physical address, product or ser vice,

av er age monthly employment and whether this lo ca tion provides

If you acquired all or part of the previous business, but did not as-

an “aux il ia ry” service, such as an ad min is tra tive headquarters, a

sume any of the liabilities, mark “yes.” If the previous owner re tained

re search and development branch, a stor age or warehouse facility,

any part of the business mark “yes.”

or some oth er service for an oth er unit of the same company. Attach

On a separate sheet, describe the part of the business re tained by the

the sheet to this registration form.

previous owner. Attach the sheet to this reg is tra tion form.

Nature and principal products

Workers’ Compensation Insurance

Describe the nature of your business in Oregon and state the prin-

ci pal products produced or activity (sales or service) per formed.

This form does not register you for Workers’ Compensation In-

If you are engaged in more than one activity, specify which is the

sur ance which is mandatory for most employers. Call 503-947-7815

primary activity, product, or service.

for more information.

WITHHOLDING

Oregon law requires that all wages, salaries, commissions, bonuses,

* If you ﬁ le Form 943 you may ﬁ le Form WA or Form OQ. If you

are also subject to state unemployment, Workers’ Beneﬁ t Fund As-

fees, or other items of value paid to an individual for ser vic es as

sess ment, or tran sit tax es, you must ﬁ le a Form OQ quarterly.

an em ploy ee are subject to having Oregon tax withheld. Employers

ﬁ le re turns and pay with hold ing taxes based on their fed er al ﬁ ling

Schedule H

If you ﬁ le federal form:

(Form 1040)

re quire ments.

Oregon state with hold ing is not re quired for

File Or e gon form:

941, 941-M, or 945

If you ﬁ le federal form:

a do mes tic em ploy ee. If your do mes tic em-

Oregon Quar ter ly Com bined Tax Re port

File Or e gon form:

ploy ee has re quest ed with hold ing and you

have agreed to with hold, mark the “yes’’ box

943

If you ﬁ le federal form:

on the front of this form and ﬁ le Form OA.

*WA Annual With hold ing Tax Re turn for Ag-

File Or e gon form:

ricultural Em ploy ers (ﬁ le an nu al ly only if your

Need more information? Call 503-945-8091 or 503-378-4988. Or visit

employees are de ﬁ ned as ag ri cul tur al work ers).

our Web site at:

TRANSIT TAXES

TriMet tax is an employer paid excise tax based on payrolls for ser-

is con duct ed outside of these areas, then you are not liable for these

vic es performed in Multnomah and parts of Washington and Clacka-

tax es.

mas coun ties. Please refer to the map in the Oregon Busi ness Guide.

If your business is a nonproﬁ t organization and you have em ploy ees

LTD (Lane Transit District) covers the Eugene/Springﬁ eld area of

working in these districts, you must send a copy of your 501(c)(3)

Lane county. This excise tax is based on the same principle as TriMet.

ex emp tion with the completed registration as proof of exemption

Please refer to the map in the Oregon Business Guide.

from transit taxes.

In-state and out-of-state employers who have employees working in

Need more information? Call 503-945-8091 or 503-378-4988. Or visit

these districts are subject to these taxes. If your total business activity

our Web site at:

STATE UNEMPLOYMENT TAX

State unemployment tax is an employer tax that ﬁ nances the Or e gon

Agricultural employers subject to unemployment tax may choose to

unemployment insurance program. Generally employers must pay

ﬁ le withholding quarterly.

into the Unemployment Insurance Trust Fund if they:

Domestic/household service is subject if you have paid $1,000 or

• Have one or more employees in each of 18 weeks during a cal -

more in total cash wages in a calendar quarter. You are considered

en dar year, or

to be subject effective the beginning of that calendar year.

• Have total payroll of $225 or more in a calendar quarter.

Partial transfers. If an employing enterprise sells, transfers, or

Exceptions:

acquires all or part of a trade or business (including employees), such

transactions must be reported to the Employment Department, Tax

Agricultural labor is reportable if you have paid $20,000 or more in

Section, within 60 days of the date the transaction becomes ﬁ nal.

total cash wages in a calendar quarter or have 10 or more em ploy ees

Need more information? Call 503-947-1488. TTY (nonvoice) 503-

during 20 weeks of a calendar year. You are considered to be sub ject

947-1495.

effective the beginning of that calendar year.

150-211-055 (Rev. 3-06) (back) Web

Combined Employer'S Registration Form Page 2

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