Employer Payroll Tax

  1. 2023 Quarterly Payroll Tax and Annual Self-Employment Tax Forms now available!

    The quarterly Employer, Employee, and Self-Employment tax forms, instructions, and vouchers are now available for the 2023 filing(s).  

    MUNIRevs Support email contact change:

    Please note that the support email contact for MUNIRevs will be changing soon.  To ensure your software support request is received, please update your address book to blt.str.support@govos.com.  

Highlights

  • The Employer Payroll Tax is paid by employers on all subject wages paid to all employees during the full reporting period.  
  • The employer must include in the calculation employees who earned wages during the quarter and were exempt from the payroll tax.
  • All employers within Eugene city limits are required to file quarterly Employer Tax returns.
  • Beginning 1/1/2022, Sole Proprietorships and all forms of Partnerships (LPs, LLPs, traditional Partnerships) and LLCs taxed as sole proprietors or partnerships will also be subject to the Employer Payroll Tax.

Calculating Employer Payroll Tax

The Guide to Calculating the Employer Payroll Tax should be used to understand how to calculate the Employer Payroll Tax.


Tax Rate

For all quarters, the Employer Payroll Tax rate is 0.0021 for all employers subject to the payroll tax. The employer tax rate is applied to total subject wages paid to all employees during the quarter.  


Reduced Tax Rate for employers with 2 or less average annual employment

Employers with 2 or less average annual employees are eligible to claim a reduced tax rate of 0.0015 on the first $100,000 in payroll on both the Employer Tax and the Self-Employment Tax. See the tax form instructions for how to claim this discounted rate on the 4th quarter return or final return of an eligible closed business.


Adequate records must be maintained to claim this optional discounted rate and documentation will be requested in the event of a compliance review.

Forms

The following forms are available for reporting the Employer Payroll Tax if you choose to file on paper. To avoid a delay in processing, all forms in this section must be submitted together to the City of Eugene at the address listed on the form, with a separate check or money order for each tax form.


Note: We strongly encourage the use of MUNIRevs to ensure accurate and timely filing of the payroll tax returns.  Using this online self-service option 

  1. Ensures accurate tax form calculations (including any penalties and interest calculations), 
  2. Allows for secure online check and credit card payments, 
  3. Maintains a record of prior tax filings, and 
  4. Is the main method of communication between the City of Eugene and registrants.

Instructions

Instructions for each return are given below to assist taxpayers in understanding the payroll tax.  


Filing Due dates

Please see the following due dates chart for the employee payroll tax:

  1st Quarter  2nd Quarter  3rd Quarter  4th Quarter
Due Date April 30th*  July 31st*  October 31st*  January 31st*

*If the due date falls on a holiday or weekend, the payroll tax is due on the next business day.

Frequently Asked Questions (FAQs)

Please see the Frequently Asked Questions for detailed explanation of the Employer Payroll tax.  


Archived Employer Payroll Tax Forms

Please use the Document Library when filing payroll tax amendments for prior quarters older than the current calendar year.