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Oregon Withholding: What you need to know

The Oregon Department of Revenue administers the state's withholding tax program. Employers residing in, or doing business in, Oregon must withhold taxes from all wages paid to employees who are residents of Oregon, even for services performed and wages earned outside of Oregon. Employers must also withhold tax from all wages earned by nonresident employees for services performed in Oregon. All Oregon employers must withhold taxes from employee wages at the same time employees are paid. For Oregon employers, due dates for paying state withholding tax are the same as the due dates for making federal withholding tax and Federal Insurance Contributions Act (FICA) tax deposits. All Oregon employers must file combined tax returns in addition to making the required payments. Deduction is made, at the employer's option, either by a percentage-method withholding table or wage-bracket withholding table, both furnished by the Department of Revenue. Oregon taxable income is based on the taxpayer's federal adjusted gross income as determined under the provisions of the Internal Revenue Code in effect for the tax year of the taxpayer (OR Rev. Stat. Sec. 316.013).
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Withholding applies to all payments for services performed by an employee and paid by an employer, including the cash value of all remuneration paid in any medium other than cash (such as meals and lodging). Reimbursable expenses paid to an employee are not subject to withholding tax but must be specifically so identified when wages and reimbursement of expenses are in a single payment. If an employee receives a definite hourly, weekly, or monthly salary, employers must withhold tax on the entire amount, even ...

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Oregon Withholding Resources

Withholding Products

Taxation and Withholding Explained Webinar Recording
BLR Webinar: "Taxation and Withholding Explained: Compliance Tips for Multistate Employers""
Employment Taxes in Multiple States Webinar Recording
BLR Webinar: "Employment Taxes in Multiple States: Step-by-Step Calculation and Reporting Strategies""
Payroll Webinar Recording
BLR Webinar: "Payroll: How to Legally Handle Tax Levies and Garnishments""
IRS and ICE Audit Alert Webinar Recording
BLR Webinar: "IRS and ICE Audit Alert: How to Avoid and Manage Payroll and Recordkeeping Scrutiny""
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Claim Your Free Copy of Top 100 FLSA Overtime Q&As

We’ve compiled a list of the 100 most commonly asked questions we have received on the federal Fair Labor Standards Act (FLSA) overtime regulations.
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This report, "Top 100 FLSA Q&As", is designed to provide you with an examination of the federal FLSA overtime regulations in Q&A format, including valuable tips for bringing your workplace into compliance in an affordable manner.

At the end of the report, you will find a list of state resources on wage and hour issues. This report includes practical advice on topics such as:
  • FLSA Coverage: How FLSA regulations apply to all employers and any specific exemptions from the overtime requirements
  • Salary Level: Qualifying for exemptions and nonexempt employees
  • Deductions from Pay: Deducting for violations, disciplinary reasons, sick leave, or personal leave

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