The COVID-19 emergency period has been extended multiple times and is still in effect. The payment plan request form is available here.Eligible employers may complete the form and email a copy to: were given abatement of interest and penalty for late payment of first quarter 2020 SUI taxĮmployers affected by COVID-19 that were late in paying their 2020 first quarter SUI contributions (due April 30, 2020) were given abatement of penalties and interest, provided the payments were made within 30 days of the date that Governor Kate Brown's March 8, 2020, Executive Order was no longer in effect, or later if a payment arrangement was reached with the Department. The payment plan applies solely to Oregon SUI taxes and not to income tax withholding or workers' compensation insurance premiums. A minimum monthly payment of $100 is required and may be paid via reoccurring automatic payments, online through the Oregon Department of Revenue website or by mailing a check to the Department.
#Oregon tax tables 2020 full
Interest will continue accruing at 1.5% on the unpaid balance until payment is made in full and will be abated along with penalties upon completion of the payment plan.
The remaining balance of the 2021 SUI tax payments will be remitted no less frequently than monthly and total payment of the 2021 SUI taxes will be paid no later than June 30, 2022.The employer agrees to pay two-thirds of their quarterly SUI tax upfront.Eligible employers must have been in good payment standing prior to the start of the COVID-19 emergency and must continue to timely file their quarterly SUI tax returns.Įmployers unable to fully pay their Oregon SUI taxes for the calendar year 2021 because of COVID-19-related factors, may apply for the payment plan if both of the following conditions are met: The new payment plan is available to employers that were affected by COVID-19 and had their assigned 2021 SUI rates increased by 0.5% or more over 2020. The Oregon Employment Department announced the availability of a new payment plan for SUI contributions that give employers more time to make their remittances without interest and penalty. See also the Department's UI Publication 139, which lists the filing due dates and employer contact information for 2021.Ģ021 SUI tax payment plan for employers affected by COVID-19 The special surcharge is included in an employer's total SUI rate however, it is used to fund various state programs, is not deposited in the state's unemployment insurance (UI) trust fund and cannot be considered when determining the "contributions paid to the state" when preparing federal FUTA Form 940.įor more information on the 2021 SUI tax rates, see the Department's website. For the remaining quarters of 2021, the special surcharge is 0.09%. For the first quarter 2021, the special surcharge is 0.12%. In addition to the base SUI rates, employers pay a "special payroll tax offset" surcharge each quarter. The new employer rate increased to 2.6% for 2021, up from 2.1% for 2020. The 2021 SUI taxable wage base increased to $43,800, up from $42,1. Tax rate notices were issued to employers on November 13, 2020.Ī table on the Department's website shows the breakdown of changes in employers' SUI tax rates from 2020 to 2021 for approximately 145,000 employers that pay Oregon SUI taxes. The Oregon 2021 state unemployment insurance (SUI) tax rates range from 1.2% to 5.4% on Rate Schedule IV, up from 0.7% to 5.4% on Rate Schedule II for 2020 and 0.9% to 5.4% on Rate Schedule III for 2019.
#Oregon tax tables 2020 free
Oregon 2021 SUI tax rates increase employers affected by COVID-19 may request interest and penalty free SUI payment plan arrangements
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