Oregon EIN Number and the BIN for Oregon Payroll Taxes

After your EIN in Oregon

Oregon's Combined Employer's Registration (Form OR-CER, 150-211-055, or online in Revenue Online) registers withholding and statewide transit tax, TriMet and Lane transit taxes, unemployment tax and the Workers' Benefit Fund in one filing, and one BIN covers all of them.

Oregon gives each employer a Business Identification Number (BIN), which serves as the account number when reporting payroll taxes. One BIN covers withholding, unemployment tax, the Workers' Benefit Fund and the TriMet and Lane transit taxes, so keep it on file next to the EIN.

Oregon employers file quarterly payroll reports through Frances Online, due in January, April, July and October, and a report is required even in a quarter with no payroll. Paid Leave Oregon contributions are owed even by employers that are not subject to unemployment tax.

Employers also withhold the statewide transit tax from the wages of Oregon residents wherever they work and of nonresidents who work in Oregon. The TriMet and Lane Transit District payroll taxes are registered on the same combined form.

Also on the Oregon list

• Register as an employer with the Oregon Department of Revenue and Employment Department through the Combined Employer's Registration before the first payroll; the combined application asks for the EIN and opens withholding, unemployment insurance and transit taxes together.

Agency sites checked November 1, 2026 · All 50 states

What is different about Oregon

• Oregon has no sales tax at all, so there is no seller's permit to obtain and no sales tax account to open. For a product business arriving from almost any other state, the registration list is shorter than expected: the EIN and the payroll registration are the whole of it.
• Oregon's LLC annual report is due on the anniversary of the formation date each year rather than on a fixed statewide date, and the Secretary of State sends the renewal notice to the registered agent. An LLC formed on the 3rd of a month renews on the 3rd of that month every year.
• Oregon's Corporate Activity Tax is a separate tax on commercial activity above a statewide threshold, registered with the Department of Revenue independently of income tax. It applies to LLCs and sole proprietors as well as corporations despite the name, so larger Oregon LLCs hold a CAT registration alongside the EIN.

Before you apply

The SS-4 must match the Oregon Secretary of State Corporation Division filing; its registry number is a state index, not a tax ID.

Oregon EIN questions