Employers – Remember to file your combined payroll report due May 1
Paid Leave Oregon is part of employers’ quarterly tax report now! Almost all employers and employees in Oregon are covered by and contribute to Paid Leave. Small employers, those with less than 25 employees, must also withhold and submit contributions for their employees.
Please note, if you are reporting subject wages for Unemployment Insurance, then you need to report for Paid Leave Oregon as well.
If you prefer to file by paper, you can find the updated forms online.
On Form 132, you need to fill out line 1h for Paid Leave subject wages for each employee.
At the end in box H, you will then have the total Paid Leave subject wages for all your employees.
On Form OQ, you must fill out all lines 13-24. NOTE: If you are an equivalent plan employer, you must still fill out all these lines except lines 18 and 19. 
You need to make payments every quarter to the Oregon Department of Revenue (DOR). When you file your combined payroll report in Frances Online, it will show you the balance you need to pay. Then select “Make a Payment with DOR.”
