Employers in Oregon must file their Quarter 1 combined payroll report by May 1, 2023, which for the first time will include Paid Leave Oregon data. The report may be filed through the Frances Online system, which has replaced the Oregon Payroll Reporting System (OPRS) and the Employer Account Access (EAA) portal, or may be filed by paper.
With the quarterly report, employers will need to:
- Report the total number of employees and the total Paid Leave Oregon wages paid for the quarter;
- Submit the total Paid Leave Oregon contribution (both the employee and the employer portion) to the Oregon Department of Revenue.
As a reminder, employers were required to begin deducting Paid Leave Oregon contributions on January 1, 2023. Employers with an approved equivalent plan were exempt from beginning deductions. However, employers with an approved equivalent plan or who have submitted a declaration of intent are still required to provide Paid Leave Oregon subject wage information on their combined payroll report, but are not required to submit contributions with the report.
Employers that did not submit a declaration of intent and did not submit an equivalent plan application by February 28, 2023, will need to pay contributions when they file their Quarter 1 report.
If an employer does not file their quarterly report and submit their contributions by the deadline, the Oregon Employment Department will issue an “Oregon Combined Failure to File Notice.” If an employer still does not file their quarterly report and submit their contributions, they may be required to report and pay contributions on a monthly basis until all required contributions have been paid in full, and may be subject to additional penalties.
Of course, don’t forget about Cascade's Paid Leave Oregon Resource Center, just for our members! If you have questions, reach out to us.