Oregon Extends New Hire Reporting Requirements

Existing law

Jan. 1, 2024, additions

Employer Reporting Eligibility

Employers in Oregon must report to the Division of Child Support of the Department of Justice (the Division) the hiring or rehiring of an employee that:

• Resides or works in Oregon; and
• The employer anticipates paying earnings, provided the employer:

Senate Bill 184 requires employers in Oregon to also report to the Division of Child Support of the Department of Justice when an independent contractor is engaged or re-engaged.

Bullet “A” is amended to: “Has employees or independent contractors that only work in Oregon.”

Form Submission

The required report may be submitted on:

• A Federal Form W-4; or
• An equivalent form that is approved by the Division.

Employers with independent contractors may use Form W-9 as a reporting option.

Required Worker Information

The required report must contain the employer’s name, address and federal tax identification number and the employee’s name, address and Social Security number.

The required report must contain the employer’s name, address and federal tax identification number and the employee or independent contractor’s name, address and Social Security number.

Submission Requirements

An employer must submit the report by mail or other means in accordance with rules adopted by the Department of Justice.

No change.

An employer may submit a cumulative report for all individuals hired or rehired during the previous reporting period.

The law adds those that are engaged or re-engaged in the cumulative report requirement.

Timing Requirements

The report must be made:

• No later than 20 days after the date the employer hires or rehires the employee; or
• Monthly, at least 12 days apart, and no more than 16 days apart, if electronically submitted.

The timing also applies to the engagement or re-engagement of an independent contractor.