| The Oregon State Agency that oversees the | | | | information on an employee's pay stub:Gross and Net |
| collection and reporting of State income taxes | | | | Earnings |
| deducted from payroll checks is:Department of | | | | straight time and overtime pay |
| Revenue | | | | hours worked |
| Revenue Bldg. | | | | pay period dates |
| 955 Center St., N.E. | | | | employer's name |
| Salem, OR 97301 | | | | employer's address |
| (503) 945-8100 | | | | employer's phone number |
| allows you to use the Federal W-4 form to calculate | | | | annual pay statement for previous year by March 10 |
| state income tax withholding.Not all states allow salary | | | | if employee requests |
| reductions made under Section 125 cafeteria plans or | | | | itemized deductionsOregon requires that employee be |
| 401(k) to be treated in the same manner as the IRS | | | | paid no less often than every 35 days.In Oregon there |
| code allows. In Oregon cafeteria plans are not taxable | | | | are no statutory requirements concerning the lag time |
| for income tax calculation; not taxable for | | | | between when the services are performed and when |
| unemployment insurance purposes if used to purchase | | | | the employee must be paid.Oregon payroll law |
| medical or life insurance 401(k) plan deferrals are not | | | | requires that involuntarily terminated employees must |
| taxable for income taxes; taxable for unemployment | | | | be paid their final pay by the end of the first business |
| purposes.In Oregon supplemental wages are taxed at | | | | day after discharge or termination. Voluntarily |
| a 9% flat rate.W-2s are not required in Oregon unless | | | | terminated employees must be paid their final pay |
| state requests them.The Oregon State Unemployment | | | | earlier of next regular payday or 5 business days; |
| Insurance Agency is:Employment Department | | | | immediately if 48 hours' notice is given.Deceased |
| Unemployment Insurance Tax | | | | employee's wages must of $10,000 be paid to the |
| 875 Union St., N.E. | | | | surviving spouse, children, or guardians (in equal |
| Salem, OR 97311 | | | | shares).Escheat laws in Oregon require that unclaimed |
| (503) 947-1488 | | | | wages be paid over to the state after three years.The |
| State of Oregon taxable wage base for | | | | employer is further required in Oregon to keep a |
| unemployment purposes is wages up to | | | | record of the wages abandoned and turned over to |
| $27,000.00.Oregon has optional reporting of quarterly | | | | the state for a period of 3 years.Oregon payroll law |
| wages on magnetic media.Unemployment records | | | | mandates no more than $7.05 may be used as a tip |
| must be retained in Oregon for a minimum period of | | | | credit.In Oregon the payroll laws covering mandatory |
| three years. This information generally includes: name; | | | | rest or meal breaks are only that all employees must |
| social security number; dates of hire, rehire and | | | | have 30 minutes rest after five hours of work; 10 |
| termination; wages by period; payroll pay periods and | | | | minutes rest each 4 hours.Oregon statute requires that |
| pay dates; date and circumstances of termination.The | | | | wage and hour records be kept for a period of not |
| Oregon State Agency charged with enforcing the | | | | less than two years. These records will normally |
| state wage and hour laws is:Bureau of Labor and | | | | consist of at least the information required under |
| Industries | | | | FLSA.The Oregon agency charged with enforcing |
| Wage and Hour Division | | | | Child Support Orders and laws is:Department of |
| 800 N.E. Oregon St., Ste. 1070 | | | | Justice |
| Portland, OR 97232 | | | | Division of Child Support |
| (503) 731-4200 | | | | Department of Human Resources |
| minimum wage in Oregon is $7.05 per hour.The | | | | 1495 Edgewater St., NW |
| general provision in Oregon concerning paying | | | | Salem, OR 97304 |
| overtime in a non-FLSA covered employer is one and | | | | (503) 986-6090 |
| one half times regular rate after 40-hour week | | | | has the following provisions for child support |
| (10-hour day in some industries).Oregon State new hire | | | | deductions:When to start Withholding? Next payday |
| reporting requirements are that every employer must | | | | after 5 days after receipt. |
| report every new hire and rehire. The employer must | | | | When to send Payment? Within 7 days of Payday. |
| report the federally required elements of:Employee's | | | | When to send Termination Notice? next payday |
| name | | | | Maximum Administrative Fee? $5 per month. |
| Employee's address | | | | Withholding Limits? 50% of disposable earnings. |
| Employee's social security number | | | | Please note that this article is not updated for |
| Employer's name | | | | changes that can and will happen from time to |
| Employers address | | | | time.Charles J. Read, CPA has been in the payroll, |
| Employer's Federal Employer Identification Number | | | | accounting and tax business for 30 years, the last |
| (EIN) This information must be reported within 20 days | | | | fifteen in private practice. Mr. Read is the author of |
| of the hiring or rehiring. | | | | "How to Start a New Business".For Professional |
| The information can be sent as a W4 or equivalent | | | | Payroll services at a Budget Price go to a Paperless |
| by mail, fax or electronically. | | | | Payroll Company.Go to For a full service payroll |
| There is no penalty for a late report in Oregon.The | | | | service bureau with CPA's on staff.See an excerpt of |
| Oregon new hire-reporting agency can be reached at | | | | Mr. Read's interviews from William Shatners |
| 503-378-2868 or on the web at does not allow | | | | "Heartbeat of America" television show on the |
| compulsory direct depositOregon requires the following | | | | websites linked above. |