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March 2, 2022
2022-0349

Oregon employer district transit taxes increase for 2022

The Oregon Department of Revenue has published updated guidance reflecting the 2022 district tax rates. (Oregon Transit Payroll Taxes for Employers.)

Following are the 2022 district transit tax rates that apply.

  • Tri-County Metropolitan Transportation District (TriMet). Employers pay 0.7937% (up from 0.7837% in 2021) of the wages paid by an employer and the net earnings from self-employment for services performed within the TriMet District boundary. More information is available here.
  • Lane Transit District (LTD). Employers pay 0.77% (up from 0.76% in 2021) of the wages paid by an employer and the net earnings from self-employment for services performed within the LTD boundary. More information is available here.

Employers are also required to withhold the Oregon statewide transit tax of 0.1% from the wages of (1) Oregon residents (regardless of where the work is performed) and (2) nonresidents who perform services in Oregon.

Transit taxes are reported quarterly using the Oregon Quarterly Tax Report (Form OQ) and tax payments are made using the payment coupon, Form OR-OTC-V, or through the department's electronic fund transfer (EFT). For EFT information, call + 503 945 8100 (option 4 then option 1).

More information about paying Oregon payroll taxes and filing returns is available here and here.

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kristie Lowery (kristie.lowery@ey.com)
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)

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