Oregon Combined Employer Registration explains how Employers obtain a Business Identification Number (BIN) through Oregon’s Combined Employer Registration to report payroll taxes and meet state payroll obligations.
This guide covers Who needs to register, prerequisites like the FEIN, How To register online or by mail, required information, and next steps after receiving a BIN.
1. Overview of Oregon Combined Employer Registration
Oregon requires Employers with workers in the state to register for payroll tax reporting by obtaining a Business Identification Number (BIN).
The Combined Employer Registration ties together withholding, unemployment insurance, transit taxes, and the Workers' Benefit Fund assessment so Employers can file and pay correctly.
What Is a Business Identification Number (BIN)?
A BIN is the state payroll tax identifier used when reporting and paying Oregon payroll taxes.
You will use the BIN for withholding, unemployment contributions, transit tax reporting where applicable, and other employer payroll transactions with state agencies.
Who Needs To Register
Any individual or entity employing workers in Oregon must complete the Combined Employer Registration and obtain a BIN.
This requirement includes Corporate Officers who are treated as employees, even in subchapter S Corporations, unless a specific exclusion applies and is properly elected.
Prerequisites: FEIN
Before you apply for a BIN you must obtain a Federal Employer Identification Number (FEIN) from the Internal Revenue Service.
The FEIN is required on the Oregon registration and can be applied for online at the IRS website for immediate issuance.
2. How To Register For a BIN
There are two main ways To complete the Combined Employer Registration: online through Revenue Online or by submitting the paper registration form.
Choose the option that matches your timeline and preference for electronic filing or traditional mail and fax submission.
Online Registration: Revenue Online
The Oregon Department of Revenue uses Revenue Online for new business registrations, which is generally the faster option.
Processing for online applications is typically up to 14 business days, and you will be guided step by step to provide FEIN and business details.
Paper Registration: Form 150-211-055
If you prefer paper, complete the Combined Employer's Registration (Form 150-211-055) and submit by mail or fax to the Employment Department.
Paper processing can take up to three weeks; mail submissions go to Oregon Employment Department at 875 Union St NE Rm 107, Salem, OR 97311 or fax to (503) 947-1528.
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3. Information You Will Need
Be prepared To provide accurate Business Information including legal name, assumed business name if any, ownership type, mailing address, and contact details.
Also list Work Locations in Oregon, Owner or Officer details for each responsible person, and Payroll Information such as expected number of employees and payroll amounts.
Owner and Officer Details
Include names, titles, and contact information for Owners and Corporate Officers who are responsible for payroll tax compliance.
If you intend To elect any Corporate Officer exclusions from unemployment insurance, include the appropriate written election as required by the Employment Department.
Payroll and Transit Tax Considerations
Estimate payroll amounts and employee counts as the agencies use this information To establish reporting frequencies and initial tax rates.
Employers in the Portland area or Eugene/Springfield area should confirm whether TriMet or Lane Transit District transit taxes apply to their payroll locations.
4. After Registration: What To Expect
When your registration is processed the state will issue a BIN to use on all payroll tax filings and payments.
Keep the BIN safe and update Payroll Software and accounting systems so future reports and payments use the correct identifier.
Changes To Business Structure
If your business changes structure, for example from Sole Proprietorship To Partnership, you must submit a new Combined Employer Registration because a new BIN may be required.
Notify the agencies promptly of ownership, address, or payroll changes To avoid misapplied taxes or penalties.
Corporate Officer Exclusion and Transit Taxes
Closely held family corporations may elect in writing To exclude certain Corporate Officers from unemployment insurance coverage; follow Employment Department guidance To qualify.
Confirm local transit tax obligations such as TriMet or Lane Transit District that can affect withholding and employer tax liability in specific jurisdictions.
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5. Employer Responsibilities and Best Practices
Employers should retain copies of registration forms, confirmation letters, FEIN documentation, and the BIN for compliance and audits.
Update Payroll Systems promptly when you receive the BIN and review payroll classifications to ensure correct withholding and reporting.
Consult an Accountant, Payroll Provider, or the Oregon agencies if you have questions about employee classification, taxability, or transit tax obligations.
- Obtain a FEIN before starting the Oregon registration.
- Use Revenue Online for faster processing when possible.
- Expect up to 14 business days for online processing and up to three weeks for paper forms.
- Report all Oregon work locations to ensure correct local tax application.
- Keep records of BIN, registration confirmations, and any officer exclusion elections.
Common Errors To Avoid
Do not register without a valid FEIN as the state registration requires the federal identifier.
Do not overlook transit tax jurisdictions when you have employees working in metropolitan areas that impose additional payroll taxes.
6. Quick Reference Table of Accounts and Agencies
| Account Type | Agency | How To Register |
|---|---|---|
| Federal FEIN | Internal Revenue Service | Apply online at the IRS EIN application for immediate issuance |
| Business Identification Number (BIN) | Oregon Employment Department / Oregon Department of Revenue | Register via Revenue Online or submit Combined Employer's Registration (Form 150-211-055) |
| Unemployment Insurance | Oregon Employment Department | Included in the Combined Employer Registration; follow Employment Department instructions for reporting |
| Transit Taxes (TriMet or LTD) | Local Transit Authorities | Determine applicability based on work locations and report through state registration and local guidance |
| Workers' Benefit Fund Assessment | Oregon Department of Revenue | Administered as part of payroll tax reporting once BIN is issued |
7. Additional Resources For Registration and Forms
- Oregon Department of Revenue
- Oregon Employment Department
- Oregon Secretary of State - Business
- IRS - Apply for an Employer Identification Number (EIN) Online
Oregon Combined Employer Registration: Conclusion
Registering for the BIN through the Combined Employer Registration is a required step for Employers who hire in Oregon and ensures proper withholding, unemployment, transit, and Workers' Benefit Fund reporting.
Start by securing a FEIN, choose Revenue Online for faster processing when possible, complete the required registration details accurately, and update Payroll Systems once your BIN is issued to remain compliant.
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