Oregon Registration and Tax Information – Lattice Help Center

Oregon tax agencies

Oregon Department of Revenue – income tax withholding and unemployment tax
Local Oregon tax agencies – various

All employers with paid employees working in Oregon must register with the Department of Revenue (DOR) for a business identification number (BIN) to report and pay Oregon payroll taxes.

Most companies in Oregon must start paying unemployment insurance tax once they have:

Paid $1000 in wages during a calendar quarter or;
Had at least one Oregon employee working for any part of the week, for 18 or more different weeks during a calendar year.

Watch the video from the agency on how to get a BIN on Revenue Online.

Go to the Department of Revenue's "Revenue Online (ROL)" portal.
Under the Quick Links section, select Register and apply.
Under the Registrations section, select Register for payroll taxes or a BIN.
Read the instructions fully, and follow the instructions to complete the registration process.

It takes the agency 2 to 10 days to review your application. You’ll find your registration confirmation and account information in your Revenue Online account

Find your BIN number

You can find your BIN in your online account a day after it’s assigned:

Sign in to your "Revenue Online (ROL)" portal.
Select More options.
Next to the Letters and messages box, select View letters.
Choose Registration letter > select Display BIN.

Paid Leave and Frances Online

In Oregon, Lattice will handle Paid Family and Medical Leave (PFML) contributions by withholding money from employees (and employers, if needed) and sending payments and filings to the state.

Oregon’s portal, Frances Online, helps with unemployment insurance and Paid Leave. It has replaced the old Oregon Payroll Reporting System (OPRS) and Employer Account Access (EAA) portal.

Employer participation and requirements

Check your tax requirements

If you have 25 or more employees:
- You need to withhold employee contributions and pay employer contributions.
- Employers pay 0.4% of employee wages, and employees pay 0.6% (up to $168,600).
If you have fewer than 25 employees:
- You only need to withhold employee contributions, not employer contributions.
- Employees pay 0.6% of their wages (up to $168,600).
If you think your company is exempt from PFML:
- Confirm this with the state to avoid back taxes or penalties.

Register for Frances Online and confirm your BIN number

We suggest setting up a Frances Online account to track unemployment and PFML activity. This lets you see the payments Gusto makes for you.

BIN numbers are usually 8 or 9 digits.

If you have questions about the Paid Leave program or Frances Online, check the Paid Leave Oregon Employer Toolkit or call the agency at (503) 947-1488. You’ll need your BIN number to ask about PFML.

Other required state taxes

Oregon employers must also pay the following state taxes on employee wages.

Other Oregon State Taxes	Additional Information
Lane Transit District (LTD) Tax	Applies to most employers in the Eugene-Springfield urban area and some rural areas.
Oregon Statewide Transit Tax	Applies to the wages of Oregon residents. It can also apply to: Nonresidents working in Oregon. Employees with low wages, or high exemptions, that do not usually have income tax deducted.
Tri-County Metropolitan Transportation District (TriMet) Transit Tax	Applies to most employers in the TriMet area (parts of Multnomah, Washington, and Clackamas counties).
Workers’ Benefit Fund (WBF)	Every employer with one or more subject workers must pay this tax. Paid by both employees and employers. The tax is paid to the state along with withholding, unemployment, and some transit taxes. If you have questions, call the Department of Consumer and Business Services at (503) 947-7810.

Local Taxes

Local Tax	Additional Information
Canby Transit Tax	This tax applies to businesses within the Canby Urban Growth Boundary, which includes and slightly extends beyond Canby's city limits. To register, visit the agency’s website, download the registration form, and follow the Canby Transit Tax instructions.
Eugene Community Safety Payroll Tax (CSPT)	Registration If your business is within Eugene city limits and you pay wages to employees, you need to register with the City of Eugene using the MUNIRevs portal. If you do not know your account number, call the agency at (541) 682-5053. Business location and what it means The Eugene CSPT applies to wages paid to employees who work for and report to an employer with a physical location in Eugene city limits, even if the work is done elsewhere. Use the Address Lookup Tool to check if your business is within Eugene city limits. If work is performed in the city limits of Eugene, but you have no physical company location in Eugene, the earnings are exempt from the payroll tax. For businesses with a physical address in the city, but multiple locations outside of it: No tax is owed for those hours an employee works at an employer’s business location that is outside the city, even if the employee lives in the city limits. Work from home and telecommuter information—see the important message below.
Multnomah County Tuition-Free Preschool Program	Withholding is required for this program. You can learn more and get details in the Multnomah County “Preschool For All Personal Income Tax” dropdown of this article.
Portland's Metro Supportive Housing Services	An individual income tax withheld from affected employees. Get more details in the Portland Metro "Supportive Housing Services Program Tax" dropdown of this article.
Sandy Transit Tax	Paid by all businesses in Sandy. Register here.
South Clackamas tax	If your business is in South Clackamas, you’ll get a 4-digit tax ID when you register with the South Clackamas Transportation District If you do not know the tax ID, call the agency at (503) 829-7000.
Wilsonville Transit Tax	Paid by businesses in, or doing work in, Wilsonville. The tax is based on gross payroll or self-employment earnings. Register here.