Who are required to have an Employer Identification Number in Oregon? In state or out of state employers with employees who are working in Oregon and paying those employees for services. They must obtain an Employer Identification Number for reporting and paying their payroll taxes. Corporations without employees must register to report the compensation paid to corporate officers.
Employer Identification Numbers are used for all payroll tax programs in withholding, unemployment tax,
Workers’ Benefit Fund Assessment, and transit taxes (TriMet and LaneTransit).
You must be informed that it is not the same as your Business Registry Number obtained through the Secretary of State’s Business Registry. However, the Business Registry allows you to register for both your Business Registry Number and your BIN at the same time.
The Employer Identification Number will be received by mail within three weeks of submitting the registration if done by paper. Electronic filing is significantly faster — usually one to three working days.
It needs to be included on all correspondence, returns, and payments.
Should you obtain an Employer Identification Number without you having an employees?
A sole proprietor or Limited Liability Company (LLC) operating without employees does not need an Employer Identification Number, but they may choose to get one.
If you are a Limited Liability Company (LLC) filing with the IRS as a corporation, you are required to have an Employer Identification Number to report corporate officer compensation.
What are the options to register for an Employer Identification Number in Oregon?
For fast processing, submit your registration electronically with the Central Business Registry (CBR) when you register with the Secretary of State to do business in Oregon. The CBR guides you through your registration process. You can receive your BIN in one to three business days.
Employers can also download the Combined Employer’s Registration. A completed paper copy may be faxed, mailed, or submitted in person. Paper registrations may take up to three weeks to process depending on the time of year; however, registrations may be processed the same day if submitted in person at 955 Center Street NE, Salem.
To prevent delays in processing, please be sure to complete all areas of the registration that apply to your business.
Once the registration is submitted, the Personalized payment coupons (Oregon Tax Payment Coupons) are sent within two weeks. If you wish to make your payments electronically or are mandated to do so by the IRS, Electronic Funds Transfer (EFT) is available. A registration notice is sent providing you with your EIN. Needs to be included on all correspondence, returns, and payments. The Employment Department provides information and downloading instructions for the electronic reporting program called Oregon Employer Tax Reporting Online (OTTER). You will also receive additional information and instructions for reporting and paying your payroll taxes.
As you receive your EIN, you are ready to start reporting and paying payroll taxes. While there are multiple tax and assessment programs represented on the Oregon Quarterly Tax Report, Oregon Department of Revenue, Oregon Employment Department, and Department of Consumer and Business Services rules differ.