Oregon Quarterly-Form OQ

Overview

The Oregon Quarterly reports and computes the tax due for Unemployment Insurance, State Withholding, TriMet District, Lane Transit District, and the Workers' Benefit Fund assessment. Some information on this screen is pre-filled or unavailable for editing based on information entered on previous screens.

The Oregon Quarterly also collects the following information for Unemployment Insurance:

• Number of covered employees, which includes all full time and part time workers who worked or received pay.

• Special Payroll Tax (This is not an additional tax, but an offset of your unemployment insurance tax).

An Oregon Quarterly report must be filed if you:

• Are registered as an active employer with the Oregon Department of Revenue or Oregon Employment Department, even if you had no payroll during the quarter. Reimbursing employers and Local Government Employers Benefit Trust Fund employers also must file the Oregon Quarterly.

• Have paid workers subject to Oregon’s workers’ compensation law, or any paid individuals covered by workers’ compensation insurance, whether or not required by law.

• Withhold on a distribution of pensions or annuities.

• Are an employer with resident and/or non-resident employees working in the TriMet or Lane Transit Districts.