Oregon Combined Payroll Tax Report - 2017 Page 11
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29Guidelines for Oregon Withholding Payment Due Dates
Oregon withholding tax due dates are the same as the dates for depositing federal tax liability.
New employers must deposit monthly until they have a lookback period* established.
Payrolls
If your total FEDERAL
Oregon withholding
paid in:
tax liability is:
tax payments are due:
Quarter 1
• Less than $2,500
By the quarterly report due date
January
for the quarter
February
Example: If your federal tax liability is $2,300 and your state income tax liability is $1,500, you
March
deposit quarterly.
Quarter 2
• $50,000 or less in
By the 15th of the month following payroll
April
the lookback period*
May
Example: If your federal tax liability is $5,000 and your state income tax liability is $2,500, you
June
deposit monthly.
Quarter 3
•
More than $50,000 in
Semi‑weekly deposit schedule
July
the lookback period*
August
If the day falls on a:
Then pay taxes by:
September
Wednesday, Thursday,
The next Wednesday
or Friday
Quarter 4
October
Saturday, Sunday,
The next Friday
November
Monday, or Tuesday
December
Example: If your federal tax liability is $60,000 and your state income tax liability is $25,000, you
deposit semi-weekly.
* The lookback period is the
12-month period that ended
the previous June 30. The
• $100,000 in a
Within one banking day
lookback period for agricul-
single pay period
tural employers is the calen-
Example: If your federal tax liability is $120,000 and your state income tax liability is $75,000, you
dar year before the calendar
deposit the next business day.
year that just ended.
Penalties
Unemployment Insurance (UI) tax
OED may assess a 50 percent penalty of the unpaid
tax balance if the agency finds out that an employer
A late‑filing penalty may be assessed if you file
is intentionally avoiding paying UI tax. [ORS
Form OQ or Form 132 more than 10 calendar
657.515(5)]
days after the due date and received a warning
OED may charge an employer an additional 1 percent
or had a penalty assessed within the past 3 years.
penalty if, as of September 1, the employer hasn’t:
Incomplete or incorrectly formatted forms may be
• Filed all UI tax reports:
returned to you. You must resubmit these forms by
the 10th day after the due date to avoid a penalty.
—Form OQ, or
—Form 132, or
The UI tax late‑filing penalty is $7 for each
• Paid all UI taxes due.
employee reported, with a $100 minimum and
The penalty is 1 percent of the employer’s previous
$1,800 maximum penalty. If no subject wages are
year’s taxable payroll.
reportable, but you file the report late, you may be
assessed a penalty up to $100.
Note: These penalties are in addition to interest.
OED may assess a penalty if you fail to pay a tax
Under OED law, an employer may not engage in
assessment. The penalty will be 10 percent of the
or advise another employer to engage in activity to
transfer or acquire, or attempt to transfer or acquire,
unpaid tax for that assessment.
Page 10
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