Admin Order 44-21-07-F -- Payroll Tax Rule Amendments

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Administrative Order - Page 4 of 10 (e) An employer that qualifies for the reduced tax rate of 0.0015 on the first $100,000 of wages paid by the employer may apply this reduced rate on the final quarterly employer tax return and may deduct from the tax owed on this final quarterly tax return the overpaid taxes on the prior quarterly tax returns. If amount overpaid exceeds the total amount owed on the final quarterly tax return, the amount overpaid will be credited against the employer's tax owed the next tax period or the employer may request a refund of the overpaid amount. Notwithstanding the foregoing, a self-employed person that qualifies for the reduced rate of 0.0015 on the first $100,000 of wages paid to employees may apply this reduced rate on the employer's final quarterly tax return as well as the annual self- employment return. 2. Payments and Returns. (a) Employers shall pay the tax due and file returns quarterly for the previous calendar quarter on or before the last day of January, April, July, and October. (b) Notwithstanding subsection (a), taxes owed by an employer that is a self- employed person with net-earnings from self-employment shall be paid, and return filed, annually for the previous taxable year on or before the 15th day of the fourth month following the end of the taxable year. (c) A partnership may choose to pay the tax due on behalf of individual partners. If a partnership pays the tax owed on behalf of all individual partners, the individual partners are not required to file any return with the City unless they have net earnings from self-employment from sources other than such partnership. (d) When the tax due date falls on a Saturday, Sunday or legal holiday, the tax and quarterly return or annual return are due on the next business day. (e) A payment made or return filed before the due date as provided in in this section shall be considered as made on the due date of the payment or return. (f) An employer that is a self-employed person with net-earnings from self- employment and that receives an extension to file a federal or Oregon individual income tax return, will be allowed the same extension. (g) Taxes owed by employers shall be paid and filed by the employer on the forms provided by the City. R-3.762-D EMPLOYEE PAYROLL TAX. 1. Tax Owed. (a) An employee working at an employer located in the City must pay a tax on the employee’s total wages at the rate set forth in EC 3.754(3), (4) or (5). If an employee works for an employer located in the City that also has one or more business locations