Fillable Form 150-211-055 - Combined Employer'S Registration (Page 2 of 2) in pdf

Instructions

Who must register

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

activity, product, or service.

Only individuals or firms with employees need to file a Combined

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

Employer’s Registration report. with employees need to file a Com-

sheet and attach it to this registration form.

bined Employer’s Registration report. Corporate officers are considered

employees, including those in subchapter “S” corporations. Note:

Additional owner/officer information

The definition of “employee” differs among Oregon state agencies.

List information on additional owners, partners, officers, etc., on a

separate sheet and attach it to this registration form.

If you have questions, refer to the Oregon Business Guide booklet or

call the appropriate agency.

Previous owner

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

Other locations in Oregon

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

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

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

sheet, list each location. Attach the sheet to this registration form.

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

Nature and principal products

any part of the business, mark “yes.”

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

On a separate sheet, describe the part of the business retained by the

pal products produced or activity (sales or service) performed. If you

previous owner. Attach the sheet to this registration form.

Withholding

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

Employers file returns and pay withholding taxes based on their

fees, or other items of value paid to an individual for services as an

federal filing requirements.

employee are subject to having Oregon tax withheld.

941, 941-M, or 945

If you file federal form:

Courtesy withholding—is for an employer who has hired an Oregon

OQ–

Oregon Quarterly Combined Tax Report

File Oregon form:

resident that works outside of Oregon only.

943

If you file federal form:

Agricultural—is for employers who plant, cultivate or harvest sea-

WA–

Annual Withholding Tax Return for

File Oregon form:

sonal crops. These may include field/forage crops, seed of grass,

Agricultural Employers.

cereal grain, vegetable crops, flowers and others. This doesn’t include

*If you file Form 943 you may file Form WA or Form OQ. If you’re

livestock.

also subject to state unemployment, Workers’ Benefit Fund Assess-

Domestic —withholding is not required for a domestic employee. If

ment, or transit taxes, you must file a Form OQ quarterly.

your domestic employee has requested withholding and you have

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

agreed to withhold, mark the “yes’’ box on the front of this form and

file Form OA.

our website at:

Transit Taxes

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

activity is conducted outside of these areas, then you are not liable

es performed in Multnomah and parts of Washington and Clackamas

for these taxes.

counties. Please refer to the map in the Oregon Business Guide.

If your business is a nonprofit organization and you have employees

LTD (Lane Transit District) covers the Eugene/Springfield 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.

exemption 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

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

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

our website at:

State Unemployment Tax

State unemployment tax is an employer paid tax that finances the

Agricultural employers subject to unemployment tax may choose to

Oregon unemployment insurance program. Generally employers

file withholding quarterly.

must pay 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 calen-

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

dar year, or

to be subject effective the beginning of that calendar year.

• Have total payroll of $1,000 or more in a calendar quarter (after

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

January 1, 2008).

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

Exceptions:

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 final.

total cash wages in a calendar quarter or have 10 or more employees

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

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

effective the beginning of that calendar year.

947-1495.

Workers’ Benefit Fund Assessment

This form doesn’t register you for workers’ compensation

• All paid workers for whom the employer is required to provide

insurance, which is mandatory for most employers. For

workers’ compensation insurance coverage, and

assistance determining subjectivity, call 503-947-7815 or visit:

• All paid individuals (workers, owners, officers) who may oth-

erwise be nonsubject, but the employer chooses to cover under

This form registers you for the Workers’ Benefit Fund (WBF) assess-

workers’ compensation insurance.

ment. This fund benefits injured workers and employers helping

them return to work. Individuals subject to the WBF assessment are:

Need more information on WBF? Call 503-378-2372.

150-211-055 (Rev. 03-12)

Form 150-211-055 - Combined Employer'S Registration Page 2

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