New! Employee Tax Rate Charts for 7/1/23 – 6/30/24
The Employee Tax Rate Charts for the dates of 7/1/2023 through 6/30/2024 are now available on the Employee Payroll tax page. To see a history of each tax rate chart, please go to the Documents Library under “Employee Tax Rate Charts.”
The Employer Payroll Tax is paid by employers on all subject wages paid to all employees during the full reporting period.
The employer must include in the calculation employees who earned wages during the quarter and were exempt from the payroll tax.
All employers within Eugene city limits are required to file quarterly Employer Tax returns.
Beginning 1/1/2022, Sole Proprietorships and all forms of Partnerships (LPs, LLPs, traditional Partnerships) and LLCs taxed as sole proprietors or partnerships will also be subject to the Employer Payroll Tax.
For all quarters, the Employer Payroll Tax rate is 0.0021 for all employers subject to the payroll tax. The employer tax rate is applied to total subject wages paid to all employees during the quarter.
Reduced Tax Rate for employers with 2 or less average annual employment
Employers with 2 or less average annual employees are eligible to claim a reduced tax rate of 0.0015 on the first $100,000 in payroll on both the Employer Tax and the Self-Employment Tax. See the tax form instructions for how to claim this discounted rate on the 4th quarter return or final return of an eligible closed business.
Adequate records must be maintained to claim this optional discounted rate and documentation will be requested in the event of a compliance review.
The following forms are available for reporting the Employer 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
Ensures accurate tax form calculations (including any penalties and interest calculations),
Allows for secure online check and credit card payments,
Maintains a record of prior tax filings, and
Is the main method of communication between the City of Eugene and registrants.