Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 316 - PERSONAL INCOME TAX GENERAL PROVISIONS › Section 150-316-0332 - Withholding: Payment Due Dates

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Oregon withholding tax payment due dates are determined by corresponding
			 federal due dates as outlined in the following rules:
Rule 1 - If the federal tax due is less than $1,000 at the end
				of any calendar quarter the Oregon tax due must be paid by the end of the month
				following the end of the quarter.
Rule 2 - If the federal tax liability is $50,000 or less in the
				lookback period, the Oregon tax due must be paid by the 15th of the month
				following, unless the employer meets the conditions under Rule 1 or Rule
				4.
Rule 3 - If the federal tax liability is more than $50,000 in
				the lookback period, the Oregon tax due must be paid on the following
				semi-weekly schedule, unless the employer meets the conditions under Rule 1 or
				Rule 4:
If the payday is on Wednesday, Thursday or Friday, the Oregon
				tax must be paid by the following Wednesday.
If the payday is on Saturday, Sunday, Monday or Tuesday, the
				Oregon tax must be paid by the following Friday.
Rule 4 - If the federal tax due is $100,000 or more at the end
				of any pay period, the Oregon tax must be paid by the close of the next banking
				day.
NOTE:
If at any time an employer becomes subject
				to Rule 4, they immediately become a semi-weekly payer for the remainder of the
				calendar year and for the following calendar year, except for payments due
				within one banking day.
(2)
			 Lookback period is the twelve-month period ended the preceding June 30 for
			 nonagricultural employers. For agricultural employers the lookback period is
			 the calendar year preceding the calendar year just ended.
(3) A legal holiday that falls between the
			 end of the pay period and the payment due date extends the due date by one
			 banking day.
(4) A banking day is
			 any day that is not a Saturday, Sunday or a legal holiday. A legal holiday is a
			 holiday in the District of Columbia.
(5) Federal tax is the sum of the federal
			 withholding plus FICA plus Medicare taxes.
(6) ORS
			 316.197 establishes payment due
			 dates only and does not incorporate the federal "safe harbor" rule for deposit
			 shortfalls. If the full amount of the state tax withheld is not paid when the
			 federal deposit is due the unpaid balance is delinquent.
(7) Payment due date examples:
(a) MONTHLY DEPOSITS: For employers whose
			 total federal liability during the lookback period did not exceed $50,000.
			 Lookback period is defined for 1998 as July 1, 1996 to June 30, 1997 (January
			 1, 1996 to December 31, 1996 for agricultural employers). [Table not included.
			 See ED. NOTE.]
NOTE:
If the federal tax liability for a payroll
				period exceeds $100,000, the federal and Oregon deposits are due the next
				banking day. Once an employer reaches $100,000 in federal tax during a payroll
				period, they are no longer considered to be a monthly depositor. For the rest
				of the calendar year and all of the following calendar years, all deposits are
				due semi-weekly, or within one banking day, if the federal tax is over
				$100,000.
(b) SEMI-WEEKLY
			 DEPOSITS: For employers whose total federal liability during the lookback
			 period exceeds $50,000. Lookback period is defined for 1998 as July 1, 1996 to
			 June 30, 1997 (January 1, 1996 to December 31, 1996 for agricultural
			 employers). [Table not included. See ED. NOTE.]
NOTE:
If any federal tax liability for a payroll
				period exceeds $100,000, the federal and Oregon deposits are due the next
				banking day.
*An extra day is allowed due to a holiday during the period
				following the payroll date.