Reporting Requirements

You can fulfill your reporting requirements to the state via Frances Online or by using paper forms.

Here is a brief overview of the requirements.

Form 132

Oregon Employee Detail Report — Employers that pay Unemployment Insurance (UI) tax (or reimburse the Employment Department for unemployment benefits) or withhold for State Income Taxes, Statewide Transit Taxes (STT), or Paid Leave Oregon (or PFMLI equivalent plans) are required to submit the Oregon Employee Detail Report to the state every quarter.

Form OQ

The Oregon Quarterly Tax Report — This report determines state employment tax obligations and has been updated to include reporting on PFMLI subject wages. The employer is responsible for providing this report.

Benefits Usage

Annual Aggregate Benefits Usage Report – You must submit an annual aggregate benefits usage report each year to the Oregon Employment Department (OED). The first report is due January 31, 2025, and will be due on January 31 annually thereafter. The report due on January 31, 2025 will be the aggregate information from September 3, 2023 throughout the full 2024 year. We will provide you with relevant information relating to the PFMLI applications received, approved, denied, and appealed, as well as information relating to PFMLI benefits paid that you will need to complete this report.

Limitations and exclusions may apply.

Content is provided for informational purposes only and should not be considered financial, legal or tax advice.

American Fidelity and its employees cannot give tax, legal or financial advice. You must work with your own advisors to determine how these requirements apply to you.

This page, any linked websites, and any downloadable items are up to date as of February 2024 and may not reflect changes in the law, finance, administration or current events.