The Oregon Business Identification Number (BIN) is a 9-digit number issued by the Oregon Department of Revenue. Every Oregon employer who pays wages must have a BIN. This number identifies your payroll tax account with the state.
The Combined Payroll Tax Business Change in Status Form reports status changes to three state agencies at once. These are the Oregon Employment Department (OED), Department of Revenue (DOR), and Department of Consumer and Business Services (DCBS). Filing one form updates all three agency records.
The form handles these types of business changes:
Oregon uses a Combined Payroll Tax Reporting system. Employers file one quarterly report to cover multiple tax obligations. These include state income tax withholding, unemployment insurance tax, the workers benefit fund assessment, and the statewide transit tax.
All Oregon employers must file quarterly payroll tax returns. Deadlines are April 30, July 31, October 31, and January 31 for each quarter. Penalties apply for late filings or payments. New Oregon employers must register within 30 days of paying their first wages. After registration, you receive your BIN and begin quarterly filing.
Oregon law requires employers to correctly classify workers as employees or independent contractors. This classification determines your tax obligations and liability.
Employees require payroll tax withholding and payments. You must withhold state and federal income taxes. You also pay unemployment insurance taxes, workers compensation premiums, and the statewide transit tax for employees.
Independent contractors are responsible for their own taxes. You do not withhold taxes for them. Oregon applies strict criteria to determine worker status. Misclassifying employees as independent contractors can result in back taxes, penalties, and interest. Contact the Oregon Employment Department before classifying any worker as an independent contractor if you have doubts about their status.
Oregon imposes penalties for failing to report business changes on time. These include interest on unpaid taxes and fees for late filings. Failing to close a payroll tax account properly can result in continued tax liability even after your business stops paying wages.
Keep accurate records of all business changes. Document the date of each change, the names of individuals involved, and any supporting agreements. This documentation helps you complete the BIN Oregon form accurately and respond to state inquiries.
Oregon offers payroll tax training sessions for new and existing employers. These sessions cover filing requirements, deadlines, and how to avoid common mistakes. The Oregon Department of Revenue Central Payroll Unit handles employer registration and account changes.
Other Oregon business forms you may need include the payroll status change notice for reporting employee-level updates. You can also use the employee status change form to document workforce changes. Oregon businesses setting up a new entity should also review the Oregon LLC Operating Agreement for additional filing requirements.
| Question | Answer |
|---|---|
| Form Name | Bin Oregon |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | apply for oregon bin, bin payroll tax, your number bin, getting a bin in oregon |
