Oregon Employer Tax Information
To sign up for Square’s online payroll services in Oregon, you must be registered with the Oregon Department of Revenue and Oregon Employment Department so we can pay and file your state taxes.
| Agency | Required Tax Information | Format |
| Oregon Department of Revenue | Oregon Business Identification Number | 00000000-0 (9 digits, must begin with a 0) |
| Oregon Employment Department | Oregon Unemployment Insurance Tax Rate | X.X% |
| City of Sandy | City of Sandy Transit Tax Account Number | 0000 (4 digits) |
| City of Wilsonville | City of Wilsonville Business License Number | 00000000 (8 digits) |
| South Clackamas Transportation District | South Clackamas Transportation District Account Number | 0000 (4 digits) |
Oregon New Employer Registration
Oregon Business Identification Number
Register online as a new business.
You will receive your Oregon Business Identification Number immediately after completing the registration online.
Oregon Unemployment Insurance Tax Rate
For more information about your rate, contact the agency at 503-947-1488 or by email at OED_Taxinfo_User@oregon.gov.
Local Transit Tax Account Numbers
City of Sandy Transit Tax Account Number
You must retrieve your Transit Tax Account Number directly from the City of Sandy. For more information, please visit their website for more information.
City of Wilsonville Business License Number
You must retrieve your Business License Number directly from the City of Wilsonville. For more information, please visit their website for more information.
South Clackamas Transportation District Account Number
You must retrieve your South Clackamas Transportation District Account Number directly from the agency. For more information, please visit their website for more information.
Find Your Oregon Tax ID Numbers and Rates
Oregon Business Identification Number
Look this up online or on any correspondence received from the OR Department of Revenue. If you have a Business Identification Number that is 8 digits long, please add a 0 to the beginning.
If you’re unsure, contact the agency at 503-945-8091 or 800-356-4222.
Oregon Unemployment Insurance Tax Rate
You can find this on the Notice of Unemployment Insurance Tax Rate mailed by the OR Employment Department every year.
If you’re unsure, contact the agency at 503-947-1488.
Oregon Payroll Tax Details
Square Payroll processes the following per the frequency below to the listed state agencies:
| Agency | Filing | Frequency |
| Oregon Department of Revenue | Withholding Tax Payment | After Every Pay Run |
| State Transit Tax Payment | Quarterly | |
| Worker’s Benefit Fund Assessment Payment | Quarterly | |
| Wage and Tax Statement (W-2) | Annually | |
| Annual Withholding Tax Reconciliation Report (Form WR) | Annually | |
| Oregon Employment Department | Combined Payroll Tax Report (Form OQ) | Quarterly |
| Quarterly UI Wage Detail Reporting (Form 132) | Quarterly | |
| Quarterly Withholding Filing (Schedule B) | Quarterly | |
| Oregon Department of Justice | New Hire Report for Employees | As Needed |
| New Hire Report for Contractors | Does not file; see below for more information |
Local Transit Tax Details
| Agency | Filing | Frequency |
| City of Canby | Quarterly Payroll Tax Return | Quarterly |
| City of Sandy | Quarterly Payroll Tax Return | Quarterly |
| City of Wilsonville | Quarterly Payroll Tax Return | Quarterly |
| South Clackamas Transportation District | Quarterly Payroll Tax Return | Quarterly |
Oregon New Hire Reporting for Contractors
If you are an employer in Oregon, Square does not file new hire reports for contractors. If you hire contractors starting January 1, 2024, you need to file new hire reports for each new hire.
Qualified contractors are:
Contractors who are expected to perform services for more than 20 days.
Contractors who previously performed services for the business and will perform services again at least 60 days later.
If your contractor meets these qualifications, you must submit a new hire report within 20 days of their start date.
To submit a new hire report for your Oregon-based contractor:
Fill and save a copy of your contractor’s Oregon New Hire reporting Form.
Fax or mail the form to the Division of Child Support of the Oregon Department of Justice.
Visit the Division of Child Support of the Oregon Department of Justice for more information.
Oregon Family and Medical Leave Insurance Program
Square Payroll supports the Paid Leave Oregon premium calculations, withholdings, payments, and reporting. Learn about the Square Payroll settings for Paid Leave Oregon.