Instructions For Form Wr Page 4
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17Things You Need to Know
Do I use rounding of withholding amounts?
The income tax withholding amounts in the wage bracket tables have been rounded to whole dollar amounts.
When employers use the percentage method, the tax for the pay period may be rounded to the nearest dollar.
When is my withholding due?
Due dates for paying Oregon withholding tax are the same as due dates for depositing federal tax liability.
Oregon withholding tax
payments are due:
Payrolls paid in:
If your federal tax liability is:
Quarter 1
• Less than $2,500 for the quarter
by the quarterly report due date
January,
February,
• $50,000 or less in the
by the 15th of the month
March
lookback period*
following payroll
Quarter 2
April,
• More than $50,000 in
Semiweekly Deposit Schedule
May,
the lookback period*
June
If the day falls on a:
Then pay taxes by:
Quarter 3
Wednesday, Thursday,
the following Wednesday
July,
and/or Friday
August,
September
Saturday, Sunday,
the following Friday
Monday and/or Tuesday
Quarter 4
October,
•$100,000 in a single pay period*
within one banking day
November,
December
* The lookback period is the 12-month period that ended the preceding
June 30. The lookback period for agricultural employers is the calendar
year prior to the calendar year just ended.
When do I file my withholding?
Employers with household employees, or employers who file federal Form 943 for agricultural employment,
may file annual returns. All other employers must file a quarterly tax report.
As long as you are registered as an employer, you must file an Oregon Combined Tax Report even if they
have no payroll during the reporting period.
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