How to Fill Out and Mail Form OR-OTC-V: Lines, Due Date, Address

Oregon Form OR-OTC-V is the Combined Payroll Tax Payment Voucher that employers send in with a check or money order so the Department of Revenue knows how to divide the payment among up to seven state payroll tax programs.¹ One important limit before you start: if you pay your federal payroll taxes electronically, Oregon requires you to pay your state payroll taxes electronically too, and the paper voucher is not an option for you.²

What Each of the Seven Lines Covers

The voucher has seven numbered lines, one per program. Enter a dollar amount on each line that applies to your business and leave the rest at zero.¹

Line 1, Unemployment Insurance: an employer-paid tax on the first $56,700 of each employee’s wages in 2026, at a rate between 0.9 percent and 5.4 percent depending on your experience rating.³
Line 2, State Withholding: Oregon personal income tax withheld from employee wages, taken from your payroll calculations.
Line 3, TriMet Transit District: an employer-paid tax on wages for work performed inside the Portland-area TriMet district, at 0.8237 percent for 2026.⁴
Line 4, Lane Transit District: an employer-paid tax on wages for work performed inside the Eugene-Springfield Lane Transit district, at 0.80 percent for 2026.⁶

Line 5, Workers’ Benefit Fund Assessment: 1.8 cents per hour worked in 2026; employers may share this cost with employees.5Oregon Department of Consumer and Business Services. Workers’ Benefit Fund Assessment
Line 6, Statewide Transit Tax: 0.1 percent of employee wages. The tax falls on the employee, but you withhold and remit it.⁷
Line 7, Paid Leave Oregon: contributions to the state’s paid family and medical leave program, split between employer and employee.

Most employers won’t owe all seven. A business outside the TriMet and Lane districts leaves lines 3 and 4 at zero. Add lines 1 through 7 and write the sum on the total line at the bottom.

Filling In the Top of the Voucher

The form is a single page. Use blue or black ink, print in uppercase letters, and print the page at actual size (100 percent). Don’t submit photocopies and don’t staple anything.¹

Three identification fields sit at the top:

Quarter: enter 1, 2, 3, or 4 for the quarter in which the payroll was paid to employees.
Year: enter the four-digit year, such as 2026.
Business Identification Number: the BIN Oregon issued when you registered as an employer. If you don’t have one yet, apply through Revenue Online.⁸

The total on the voucher must match the check or money order you enclose. If the two don’t match, expect a call from the Department or a delay in processing.

When the Payment Is Due

Oregon state withholding is deposited on the same schedule as your federal payroll taxes. The Oregon Administrative Rules set four tiers based on the size of your federal tax liability:⁹

Quarterly: if your total federal tax liability is under $1,000 at the end of a calendar quarter, Oregon withholding is due by the last day of the month after quarter end.
Monthly: if your federal tax liability during the lookback period was $50,000 or less, Oregon withholding is due by the 15th of the following month.
Semi-weekly: if your federal tax liability during the lookback period exceeded $50,000, deposits follow a semi-weekly schedule. Pay periods ending Wednesday through Friday are due the following Wednesday; pay periods ending Saturday through Tuesday are due the following Friday.
Next-day: if your federal tax liability reaches $100,000 or more at the end of a single pay period, the Oregon deposit is due by the close of the next banking day. After that, you become a semi-weekly depositor for the rest of the year and the following year.

For non-agricultural employers the lookback period is the 12-month period ending the preceding June 30.⁹

Unemployment insurance, both transit district taxes, the Workers’ Benefit Fund assessment, and the Statewide Transit Tax run on a quarterly rhythm regardless of your withholding schedule. Those payments are due April 30, July 31, October 31, and January 31. When a due date falls on a weekend or holiday, payment is due the next business day.²

Where to Mail It

Make the check or money order payable to the Oregon Department of Revenue. Mail the voucher and payment together to:¹⁰

Oregon Department of Revenue
PO Box 14800
Salem, OR 97309-0920

Write your BIN on the memo line of the check. If the check is ever separated from the voucher, that number is how the Department reconnects your payment to your account. Close to a deadline, certified mail or a hand-stamped postmark at the post office counter documents when the Postal Service accepted the envelope.

Paying Online Instead

Most employers can skip the paper voucher by paying through Revenue Online, the Department of Revenue’s self-service portal. Choose “Make an OTC-V Payment” and enter the same line-by-line breakdown you would write on the paper form.² After filing your quarterly Form OQ through Frances Online, you can also be routed to the Department of Revenue’s payment portal for an ACH transfer. Credit card payments go through Revenue Online.

Again, if you already pay federal payroll taxes electronically, you should not be using the paper OR-OTC-V at all.²

How the Voucher Fits With Form OQ

Form OR-OTC-V and Form OQ do different jobs. Form OQ is the quarterly return where you report wages, calculate taxes owed, and show how much you’ve already deposited. Form OR-OTC-V rides along with each individual payment to show how that specific deposit splits across the seven tax programs.¹¹

So if you deposit withholding monthly but pay UI and transit taxes quarterly, you might send three monthly vouchers for withholding during the quarter and a fourth voucher at quarter end for UI, transit, and the other quarterly items. Each voucher goes in with its own check, and Form OQ is filed separately by the quarterly deadline to reconcile the whole picture.²

1
Oregon Department of Revenue. Form OR-OTC-V – Oregon Combined Payroll Tax Payment Voucher
2
Oregon Department of Revenue. Withholding and Payroll Tax
3
Oregon Employment Department. Current Tax and Contribution Rates
4
Oregon Department of Revenue. 2026 Oregon Combined Payroll Tax Report
5
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Oregon Department of Revenue. 2026 Oregon Combined Payroll Tax Report

Line 5, Workers’ Benefit Fund Assessment: 1.8 cents per hour worked in 2026; employers may share this cost with employees.5Oregon Department of Consumer and Business Services. Workers’ Benefit Fund Assessment