Employee Payroll Tax

  1. 2022 Quarterly Payroll Tax Forms now available!

    The quarterly Employer and Employee Payroll tax forms are now available for the 2022 filing(s).  This includes the Employer Payroll Tax form, Employee Payroll tax form, the Voucher form and all associated instructions.

Highlights

  • Employee contributions are based on their wages.
  • The employer is responsible for reporting and remitting the Employee Payroll Tax.
  • All employers within Eugene city limits are required to file quarterly Employee Tax returns, even if all employees are exempt from withholding (i.e.– all employees earn minimum wage). See Employee Tax form instructions.
  • S-Corporation officers/owners who provide services for the business should be reported on the Employee Tax form

Calculating the Employee Payroll Tax

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


Tax Rate

Please use the Tax Rate Chart to assist with the calculation of the Employee Payroll Tax.

Forms

The following forms are available for reporting the Employee 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 Employee 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 a detailed explanation of the Employee Payroll Tax.


Archived Employee Payroll Tax Forms

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