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Oregon Employment Department

  • Unemployment Insurance Tax
    Employment Department Central Office
    Our business is to collect the wage data and employer contributions used to determine eligibility and pay unemployment insurance benefits to workers.

    This requires exchanging information with over 110,000 Oregon employers and maintaining wage records on 1.9 million Oregon employees each quarter.
  • 2012 Unemployment Insurance Tax Information
    Pencil Chart
    Unemployment insurance tax rate notices for 2012 were mailed to employers on November 15, 2011. Please click on the link below for some general information about the 2012 rates.

    2012 quarterly payroll tax report forms (paper) will be available for ordering on February 15, 2012. The "Order Forms" webpage can be accessed at the bottom of the "Reporting Methods and Forms" section below.
  • New payroll tax reporting system coming soon!
    Computer
    A new Web-based payroll tax reporting system will be coming soon! The new system will make the electronic reporting process simpler and make improvements to the features already offered in OTTER. Please check back often for more information as it becomes available!
  • IRS Voluntary Classification Settlement Program
    IRS Logo
    The Voluntary Classification Settlement Program (VCSP) is a voluntary program initiated by the IRS that provides an opportunity for taxpayers to reclassify their workers as employees for employment tax purposes for future tax periods with partial relief from federal employment taxes. VCSP only applies to federal employment taxes and is NOT a state program.
  • OTTER Program
    Picture of an Otter
    Interested in reporting your quarterly payroll taxes electronically? Check out the OTTER program at the link below!

    Note about technical support: If you are unable to reach a staff member immediately by phone, please leave a detailed message and we will return your call as soon as possible. We apologize for any inconvenience this might cause and appreciate your patience.
  • How do I amend a payroll tax report?
    Question Mark
    All payroll tax reports, including electronically submitted ones, should be amended using our PDF fillable forms.
  • "Independent Contractors" Flyers and Seminars
    Independent Contractor
    For the "Independent Contractors" informational flyer in four different languages, click on "Informational Flyers" in the left margin of this page.

    A free interagency panel presentation can help you figure out who is an independent contractor and and who is an employee under Oregon law.
Employer Information
New Employers
retail
The Central Business Registry (from the Secretary of State office) provides online forms to register your business in Oregon.
All Employers
GovDelivery
Receive the latest information from the Oregon Employment Department directly to your e-mail account
Reimbursing Employers
Election to Cover
If you are not included in unemployment insurance coverage you may qualify to elect in to coverage. Check the information provided at the link below.
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Reporting Methods and Forms
OTTER (Oregon Tax Employer Reporting)
otter
***Note about Technical Support***

If you are unable to reach a staff member immediately by phone, please leave a detailed message and we will return your call as soon as possible. We apologize for any inconvenience this might cause and appreciate your patience.

The OTTER program allows you to submit your quarterly payroll tax reports easily and securely on Windows based computers.
SETRON (Web-based Reporting Tool)
The SETRON program allows you to submit your quarterly payroll tax reports via the Web on Windows and Macintosh based computers. Note: You can report up to fifty (50) employees using this program.
Interactive Voice Response (No Payroll)
The Interactive Voice Response system can be used to easily file "no payroll" reports over your telephone.
Tax Payments
Click on the link below to find out how to make your Oregon combined payroll tax payments.
Forms
Use the following links to order/download various Unemployment Insurance Tax forms. Note: Forms for filing payroll taxes by paper cannot be downloaded. They must be ordered from the Employment Department.