Congratulations on your decision to become a new employer in Oregon! You will need a few things in place before you run your first payroll. For Oregon employer registration help, check out our partner, CorpNet.
Federal and Oregon State Tax Accounts
Federal Tax Accounts
Apply for an EIN
If you don’t already have an Employer Identification Number (EIN, aka FEIN) you can easily apply for an EIN with the IRS online. There is no cost to apply for an EIN.
The EIN is a unique nine-digit number assigned by the IRS to identify your business. Learn more by reading, “What Is an FEIN?”
To read more about applying for an EIN, read our help article, “Your Step-by-step Guide on How to Apply for EIN.”
Enroll in EFTPS
Although it is not required, we suggest you register online for the EFTPS (Electronic Federal Tax Payment System).
EFTPS is an easy way to pay your federal taxes online or view any tax filings made on your behalf by Patriot. To find out more about EFTPS, read our article, “What Is EFTPS?”
Oregon State Tax Accounts
Register With the State of Oregon
Oregon new employers can utilize the state’s one-stop-shop web page to find information and register for payroll taxes.
You will receive an Oregon BIN. This will be your business identification number for your state income taxes (SIT), state unemployment insurance (SUI), Workers’ Benefit Fund Assessment, and the local TriMet or LTD taxes.
For more information, visit the Oregon Department of Revenue.
Oregon has a Paid Family leave program. You can learn more about Oregon’s Paid Family Leave program by reading our help article here.
Get Your SUTA Rate
Employers in Oregon will receive a new State Unemployment Tax Assessment (SUTA) rate every year.
The Oregon new employer SUTA rate is 2.4% for 2026.
Oregon also has a special offset tax of 0.109% for the first, second, third, and fourth quarters. This is for your information only. As a Patriot customer, we calculate this automatically for all Oregon payroll without you needing to enter anything in the system.
To learn more about SUTA, read our article, “What Is SUTA Tax?”
Local Tax Accounts
Register With Local Tax Accounts (If Applicable)
Some Oregon employers are responsible for local taxes. Local taxes include:
Metro Supportive Housing Services (SHS) tax
Multnomah County Preschool for All (PFA) tax
Eugene Community Safety Payroll tax
Canby Transit tax, Lane Transit tax
Sandy Transit tax
South Clackamas Transit tax
TriMet Transit tax
Wilsonville Transit tax.
The Oregon Department of Revenue administers the TriMet and Lane County transit tax programs. The other transit tax programs are managed by individual districts/cities, so you will need to get an EIN and report.
You must register with local tax accounts if you are responsible for local taxes.
Metro SHS: Portland Revenue Online (PRO) system
Multnomah PFA: Portland Revenue Online (PRO) system
Eugene Community Safety Payroll tax: MUNIRevs website
Canby transit tax: City of Canby website
Lane transit tax: Oregon Secure Access System
Sandy transit tax: City of Sandy Oregon website
South Clackamas transit tax: South Clackamas Transportation District website
TriMet transit tax: Oregon Secure Access System
Wilsonville transit tax: Wilsonville, Oregon website
For more information on Oregon local taxes, check out our help article.
State-mandated Requirements
Sign up for Workers’ Comp Insurance
You must have workers’ comp insurance if you have at least 1 employee in Oregon. You can sign up for workers’ comp insurance through a private provider or state-operated fund. Learn more about workers’ comp requirements in Oregon here.
Patriot’s online payroll offers free pay as you go (PAYG) workers’ comp integration with our partner, ERGO NEXT Insurance. You can get a free quote with ERGO NEXT here.
Offer a Qualifying Retirement Plan
Oregon requires that all employers enroll in OregonSaves or offer a qualifying retirement plan alternative.
Patriot has partnered with Vestwell to offer affordable retirement plans for small businesses that integrate with our payroll software. Learn more here.
Setting Up Your New Employee
Fill Out Form I-9
Fill out the required Form I-9 for employee verification for working in the USA.
This is a two-part form. The first section is filled out by the employee and the second part is to be filled out by the employer.
You must retain each employee’s completed Form I-9 as long as the individual works for you. For more information, read, “Form I-9 In a Nutshell.”
Have Employee Fill Out Federal Form W-4
Employees need to fill out Form W-4, Employee’s Withholding Certificate for federal income taxes.
For more information, read our help article, “What Is a W-4 Form, and What Is it Used for?“
Have Employee Fill Out Federal Form OR-W-4
Employees need to fill out Form OR-W4, Employee’s Withholding Certificate for Oregon income taxes.
Report New Hire
Oregon employers need to report new hires online within 20 days of hire or rehire with the Oregon New Hire Reporting System.
For more information, read our article, “What Is New Hire Reporting?”
Meet Minimum Wage Requirements
Oregon has three minimum wages. Effective July 1, 2026, the standard minimum wage is $15.55,
Portland Metro is $16.80
Non-urban minimum wage is $14.05 per hour.
By law, you are required to post the minimum wage poster for your employees.
Obtain Labor Law Posters
Get annual posters and all federal, state, county, and city labor law updates with Patriot’s labor law poster store, powered by PosterElite!
Once you have all the necessary information, you will be able to set up your payroll for your business.
You will want to keep all payroll records for at least three years. For more information, read our help article, “What Employers Should Know About Employee Payroll Records.”
Let us know if you have any questions. We are here to help!
This is not an all-inclusive list for new employers. Please check with your state and federal government for full compliance.
