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Oregon payroll taxes: FUTA, SUTA & workers’ compensation

This guide provides HR and payroll professionals with compliance guidance on Oregon unemployment insurance tax and workers’ compensation payroll assessment requirements, including employee coverage tests, taxable wages, contribution rates, reporting and recordkeeping obligations, penalties, and assessment rules.

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by Alice Gilman

This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Oregon.

It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements. It also covers the requirements of the state workers’ compensation payroll assessment.

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  • Unemployment insurance
    • Test for employee status
    • SUI taxable wages
    • Taxable wage base
    • Contribution rates
    • Experience rating method
    • SUTA dumping
    • Voluntary contributions
    • Joint or combined accounts
    • Quarterly reporting requirements
    • Penalties
    • Benefit overpayments
    • Multiple worksite reporting
    • Recordkeeping requirements
  • Workers’ compensation payroll assessment
    • Covered employers and employees
    • Assessment rate
    • Determining hours worked
    • Reporting and paying the WBF
    • Recordkeeping requirements
    • Penalties
  • Future developments

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For full access to Unemployment insurance tax (FUTA/SUTA); workers’ compensation payroll assessment: Oregon, sign up to a HR and Compliance Center subscription today.

Jurisdiction: Oregon

Latest updates

Updated to reflect a criminal penalty for falsifying workers’ compensation payroll reports, effective March 27, 2024.

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