State & Local Tax

New Reporting Mandate for Oregon Employers and Businesses

May 21, 2024

Article | by Geffen Mesher

Effective January 1, 2024, Oregon implemented a new mandate requiring employers and businesses to report on any independent contractors they hire. It is crucial for Oregon businesses to reassess their current new hire reporting protocols to ensure compliance with this updated regulatory requirement.

Under Oregon law, employers must report all new and rehired employees to the Oregon Child Support Program within 20 days of the date of employment. The law has now extended this requirement to include newly engaged and re-engaged independent contractors, which must be reported within the same 20-day timeframe. The first day of contractual hire must be included in this report. This information is used to monitor and collect child support payments.

The Oregon Department of Justice (DOJ) provides the following classifications:

  • A “new hire” encompasses:
    •  Any employee is obligated to complete a W-4 form.
    •  Any independent contractor who is required to fill out a W-9, expected to work over 20 days within a calendar year, and is not classified as an employee.
  • “Rehire” refers to the process of re-employing an individual who was previously laid off, separated, furloughed, granted leave without pay, or terminated from employment for a period exceeding 60 days.
  • “Re-engage” implies the action of hiring an independent contractor who has previously provided services as an independent contractor but has not rendered services for the employer in the preceding 60 days.

Employers are encouraged to continue reporting new hires, independent contractors, and terminations electronically via the Oregon Employer Services Portal  or by completing the Oregon New Hire Reporting Form (PDF) and faxing or mailing to:

Oregon Child Support Program – Employer New Hire Reporting
PO Box 14680 Salem OR 97309 – Fax: 877-877-7416

For further information, please visit the Oregon Department of Justice’s New Hire Reporting page.

Our State and Local Tax Team is available to assist you with questions related to these updated rules. Please contact our professionals for more information at SALT@GMCO.COM

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