Form 132-Entry and Requirements

The Form 132 field entries are listed below with the requirements of how to input them.

Social Security Number (SSN)

The employee's SSN is the legal social security number of the employee. This number is entered as nine digits. The SSN will display like 123-45-6789. This field is required.

First Name

The first name column contains the legal first name of the employee. The first name must be at least two (2) character starting with a letter. Acceptable characters in the first name column are: a - z, A - Z, hyphen ( - ), space ( ), and apostrophe ( ' ). All other characters are not allowed. This field is required.

Middle Initial

The middle initial is optional, but if entered must be a letter. Acceptable characters in the middle initial are: a - z, A - Z. All other characters are not allowed.

Last Name

The last name column contains the legal last name of the employee. The last name must be at least two (2) characters starting with a letter. Acceptable characters in the last name column are: a - z, A - Z, hyphen (-), space ( ), and apostrophe ('). All other characters are not allowed. This field is required.

Hours Worked

The hours column contains the number of hours worked by the employee that were subject to unemployment insurance taxes. This field is a number between 0 and 999 and must be entered as a whole number (e.g. 125.3 is entered as 126). Negative numbers are not allowed. Numbers greater than 999 should be entered as 999.

If you don’t track hours for a full-time employee, use 520 hours for the report. For fractions or portions of an hour worked by an employee, round up any portion of an hour to the nearest whole hour.

Report the actual number of hours worked, both straight time and overtime. Do not report hours paid for sick leave, vacation leave, or any other hours paid where no work was performed. Even though these hours aren’t reported in the "Hours Worked" column, wages paid are still included in the subject wages in the "Wages Paid" column.

Although you report wages in the quarter they are paid, report hours in the quarter they are worked.

Note: The hours you report for UI tax purposes on Form 132 won’t necessarily equal the hours you report for the Workers' Benefit Fund (WBF) assessment on Form OQ. In part, this is because there may be differences in who is subject to which tax. Also, hours for the WBF assessment should be reported, like wages, in the quarter they are paid. The hours for unemployment insurance tax purposes should be reported in the quarter they are worked.

Enter "0" for an employee who didn’t work during the quarter but received wages. Do not leave blank.

Wages Paid

Wages are reported in the quarter paid to the employee regardless of when earned. Enter the total subject wages paid to each employee during the quarter regardless of whether the employee’s wages were more than the taxable wage base. Negative numbers are not allowed.

Subject Wages

Generally, wages reportable for Federal Unemployment Tax Act (FUTA) purposes are reportable for unemployment insurance tax. All wages, including draws, are reportable when paid to the employee. For example, wages paid April 1 for work performed in March are reportable in the second quarter (April - June).

An employee is any person (including aliens and minors) employed for pay by any employer subject to OED law (ORS. 657.015). This includes contract, casual, or temporary labor.

"Wages" means all compensation for service, unless specifically excluded by law. Payments other than cash are reportable at cash value in the quarter in which they are available to the employee.

Examples of subject wages include:

• Payments for services to officers and employees of any type of corporation, except those officers electing to be excluded under the family corporation provision (see excluded wages below).

• Payments for agricultural and domestic (in-home services) labor by qualified employers.

• Payments for services to employees of nonprofit organizations or political subdivisions.

• Payments for services to clergy and employees of churches or other religious organizations.

• Special payments for services, such as commissions, fees, gifts, bonuses, prizes, separation allowances, guaranteed wage payments, vacation pay, holiday pay, and sick pay.

• Employee tips reported by the employer as directed by Internal Revenue Code Section 3306.

• Board provided to employees as part of their pay has a minimum value of 30 percent of the standard per diem meal rate within the continental United States. Round the per-diem rate to the nearest dollar. The rate per month will be 30 times the rounded daily rate.

If room is also furnished, no additional value will be placed upon it. If room and board are furnished at hotels, resorts, or lodges, or if a room only, an apartment, a house, or any other consideration is provided, the value for tax purposes will be the fair market value.

Excluded Wages

Examples of payments that aren’t subject to unemployment insurance tax under unemployment insurance law are:

• Payments to a proprietor or the proprietor’s child under 18, spouse, or parent.

• Payments to legally responsible and registered general partner(s) of a Limited Liability Partnership (LLP) or to members of a Limited Liability Company (LLC).

• Payments by nonprofit or public educational institute to full-time students attending said institution.

• Noncash payments to workers in agricultural or domestic (in-home services) employment.

• Sick pay under workers’ compensation law.

• Closely held family corporations that elect, by written request, to exclude payments for services to corporate officers who:

• • Are directors;

  • Have a substantial ownership interest in the corporation; and

  • Are members of the same family, as parents, stepparents, grandparents, spouses, sons-in-law, daughters-in-law, brothers, sisters, children, stepchildren, adopted children, or grandchildren.

An election to exclude corporate officers must be in writing and will be effective the first day of the current or preceding calendar quarter in which the request was submitted. The form can be found at:

https://www.oregon.gov/EMPLOY/Documents/Corporate%20Officer%20Exclusion%20FORM%202578.pdf

The exclusion doesn’t go into effect until you receive written approval.

Note: Those excluded from state UI tax may be subject to higher FUTA tax.

Employee Reference Number

The employee reference number column provides a location for employers to enter organization reference numbers for sorting purposes on Form 132. This field is optional.