Oregon Form 132, the Employee Detail Report, is the quarterly form you file alongside Form OQ to report each employee’s Social Security number, name, hours worked, Oregon income tax withheld, and wages subject to unemployment insurance, the Statewide Transit Tax, and Paid Leave Oregon. The employee-level totals on Form 132 must match the summary numbers on Form OQ, and both are due the last day of the month after each quarter ends.
Who Has to File
You file Form 132 if you have Oregon employees and you pay unemployment insurance tax, reimburse the Employment Department for unemployment benefits, or withhold state income tax, Statewide Transit Tax, or Paid Leave Oregon contributions from employee wages.1Oregon Department of Revenue. Form 132 Oregon Employee Detail Report Corporations without employees still need a Business Identification Number and must report compensation paid to corporate officers.2Oregon Department of Revenue. Withholding and Payroll Tax The requirement runs every quarter regardless of headcount or payroll size.
What to Have in Front of You
Pull together two things before you open the form: your business identifiers and your payroll data for the quarter.
For identifiers, you need your Oregon Business Identification Number (BIN) and your Federal Employer Identification Number (FEIN), plus your business name and the quarter you’re reporting. Those go at the top of the form.1Oregon Department of Revenue. Form 132 Oregon Employee Detail Report
For each employee, you need the Social Security number, first initial and last name, total hours worked during the quarter, Oregon income tax withheld, and subject wages broken down by tax type. Your payroll register or software report should produce all of this. Incorrect or missing Social Security numbers can trigger penalties under ORS 657.571 and ORS 657B.920, so check them before you file.1Oregon Department of Revenue. Form 132 Oregon Employee Detail Report
If you want to confirm names and SSNs match federal records, the Social Security Administration’s free Social Security Number Verification Service (SSNVS) lets you check up to 10 names in an online session or upload a file of up to 250,000. You can only use it for current or former employees, not applicants or contractors.3Social Security Administration. Social Security Number Verification Service (SSNVS) Handbook
Filling In the Employee Columns
Each row is one employee. For every person, you enter:
- Social Security number.
- First initial and last name, using the legal name that matches the SSN.
- Whole hours actually worked during the quarter, rounded to whole numbers. Do not include vacation, sick time, or other paid time off where no work was performed, even though those payments still count as subject wages.4Oregon Employment Department. UI PUB 211 – Employee Detail Report, Form 132
- Oregon income tax withheld from the employee’s pay during the quarter.
- Statewide Transit Tax subject wages. The STT rate is 0.1 percent of wages with no taxable wage cap.5Oregon Department of Revenue. Statewide Transit Tax
- Unemployment insurance subject wages. Only wages up to the annual taxable wage base count; the base was $54,300 for 2025 and adjusts each year. Once an employee’s year-to-date wages pass the base, additional wages become excess wages.6Oregon Department of Revenue. 2025 Oregon Combined Payroll Tax Report
- Paid Leave Oregon subject wages. The 2026 contribution rate is 1 percent, and the wage base is $184,500, tied to the Social Security wage base.7Paid Leave Oregon. Common Questions
Total each column at the bottom of the form.
Matching the Totals to Form OQ
Your Form 132 column totals have to match the corresponding boxes on Form OQ. Total UI subject wages on Form 132 must equal the UI subject wages box on Form OQ, and total Paid Leave subject wages must match as well.6Oregon Department of Revenue. 2025 Oregon Combined Payroll Tax Report When they don’t, the Employment Department sends a notice asking you to reconcile. Catch the mismatch before you submit and you avoid the back-and-forth.
Filing Through Frances Online
Frances Online is the state’s electronic payroll tax system and the fastest way to file. Log in at frances.oregon.gov with your employer account.8Oregon Employment Department. File Specifications for Frances Online
You can upload wage detail in CSV, Excel, or EFW2 format. One detail trips a lot of filers: the tab holding your data has to be named EmployeeDetailReport exactly, with no spaces or variations. A wrong tab name means a rejected file. Column headings also have to match the specifications precisely, so compare your file against the example tab in each template before you upload.8Oregon Employment Department. File Specifications for Frances Online Templates for single-BIN, multi-BIN, and domestic employer filings sit on the Employment Department’s file specifications page.
After the upload, a summary screen lets you verify the data before you submit. Once you confirm, Frances issues a confirmation number. Save it as your proof of filing.
Filing on Paper
If you file on paper, download the form from the Oregon Employment Department’s tax forms page.9Oregon Employment Department. Tax Forms and Reports Print on standard white paper, keep every entry legible, and do not staple the pages. The department scans paper submissions with optical equipment, and staples jam it.
Mail Form 132 with your Form OQ to:
Oregon Department of Revenue
PO Box 14800
Salem, OR 97309-092010Oregon Department of Revenue. Mailing Addresses
Send both forms in the same envelope so your summary tax data stays linked to your employee detail. Your envelope has to be postmarked by the quarterly deadline.
Quarterly Deadlines
- First quarter (January through March): due April 30.
- Second quarter (April through June): due July 31.
- Third quarter (July through September): due October 31.
- Fourth quarter (October through December): due January 31.
When a deadline lands on a weekend or legal holiday, it moves to the next business day. Frances Online submissions have to be in by midnight Pacific Time on the due date. Paper filings have to be postmarked by then.
Fixing a Report You Already Filed
If you find a wrong Social Security number, incorrect hours, or misreported wages on a Form 132 you already submitted, log into Frances Online and adjust the report directly. You can also file a paper Form 132 Amended Report, which is a separate form on the Employment Department’s tax forms page.11Oregon Employment Department. Amend a Payroll Report
If the correction changes total wages, amend your Form OQ too so the two reports stay in sync. Frances Online lets you amend both from the same account.11Oregon Employment Department. Amend a Payroll Report File the amendment as soon as you catch the problem; waiting for an audit to find it puts you in a worse spot.
Penalties
Penalties for late or inaccurate reports come from two statutes referenced on the form itself. Under ORS 657B.920, the penalty for a late report is 0.02 percent of total employee wages, rounded to the nearest $100.12Oregon Public Law. ORS 657B.920 – Penalty When Employer Fails to File Reports Separate penalties under ORS 657.571 can apply for unemployment insurance reporting failures. Beyond the dollar penalty, a late or inaccurate filing can delay your employees’ unemployment or Paid Leave Oregon claims, which usually means phone calls you would rather not take.
Keeping the Records
Oregon Administrative Rule 471-031-0005 requires employers to keep payroll records for at least three calendar years and to produce them on demand if the Employment Department asks.13Oregon Public Law. OAR 471-031-0005 – Payroll Records That covers your filed Form 132 reports, the underlying payroll registers, timecards, pay stubs, and documents showing employee status changes. If an audit or benefit dispute comes up later, organized records make the response straightforward instead of a reconstruction project.