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<p class="MsoNormal"><b><span style="color:red">Hi Rob & Fabiola, would you please review the draft email below to go out to Payroll Partners? Thank you - Tim<o:p></o:p></span></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Greetings Payroll Partners,<o:p></o:p></p>
<p class="MsoNormal">In January we communicated with you that OSPS will regularly be making quarterly tax adjustments to ensure accurate annual and quarterly tax reporting. These adjustments will apply to employees who had any change from wages earned (salary)
to paid leave, which generates negative hours that need to be corrected as negative hours will not calculate negative tax WH (tax adjustment). WBF is the most common tax adjustment due to changes made to time entry after R1.
<o:p></o:p></p>
<p class="MsoNormal">Adjustments have been processed through off-cycle payments with zero gross and net payroll, posted at quarter-end, and will have no impact on the employees' pay. Each adjustment will include:<o:p></o:p></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo8">A positive or negative entry for the tax correction.<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo8">A corresponding balancing entry for state income tax (SIT).<o:p></o:p></li></ul>
<h2>Common Reasons for Tax Adjustments<o:p></o:p></h2>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l4 level1 lfo7"><b>Net Negative Pay</b>: STT and WBF do not calculate on negative wages and require manual correction. Paid Leave Oregon adjusts only up to the quarter-to-date (QTD) withholding limit.
<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l4 level1 lfo7"><b>Retro Time Changes</b>: Adjustments to WBF-eligible hours in prior periods can create negative hours in the current period, requiring correction to meet quarterly reporting requirements.<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l4 level1 lfo7"><b>Reversals with Different Pay Dates</b>: These must be moved to the correct quarter for accurate reporting and amendments.<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l4 level1 lfo7"><b>Imputed Values Without Wages</b>: Taxes must still be captured.<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l4 level1 lfo7"><b>Manual Negative Tax Entries</b>: Posted without corresponding wage corrections.<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l4 level1 lfo7"><b>Manual Overrides</b>: Any entry that overrides calculated taxes.<o:p></o:p></li></ol>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">This process will occur quarterly to ensure compliance and accurate reporting for all agencies, and the average tax adjustment is under $1.00. The list of employees impacted can be found here:
<span style="background:yellow;mso-highlight:yellow">Link once saved to the WD Drive, and attached for your reference.</span><o:p></o:p></p>
<p class="MsoNormal">If you have questions, please contact me at <b><a href="mailto:Timothy.Lowry@das.oregon.gov">Timothy.Lowry@das.oregon.gov</a>.
<o:p></o:p></b></p>
<p class="MsoNormal">Thank you,<o:p></o:p></p>
<div>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal;background:white">
<span style="color:black">Tim</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal;background:white">
<o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="638" style="width:478.5pt">
<tbody>
<tr>
<td width="101" valign="top" style="width:75.75pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal;background:white">
<span style="color:black;mso-ligatures:none"><img border="0" width="98" height="102" style="width:1.0208in;height:1.0625in" id="Picture_x0020_2039265190" src="cid:image002.png@01DCCB37.A6C88070"></span><o:p></o:p></p>
</td>
<td width="509" valign="top" style="width:381.75pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal;background:white">
<b><span style="color:black">Timothy M. Lowry </span></b><i><span style="color:black;mso-ligatures:none">(he, him)</span></i><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal;background:white">
<span style="color:black">Oregon Statewide Payroll Services Manager</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal;background:white">
<span style="color:black">971-718-4230</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal;background:white">
<u><span style="color:black"><a href="https://www.oregon.gov/das/Pages/index.aspx"><span style="color:blue">Oregon Department of Administrative Services</span></a></span></u><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><o:p> </o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none"> OSPS-News
<osps-news-bounces@omls.oregon.gov> <b>On Behalf Of </b>FLORES Fabiola * DAS<br>
<b>Sent:</b> Friday, January 2, 2026 11:50 AM<br>
<b>To:</b> osps-news@omls.oregon.gov<br>
<b>Subject:</b> OSPS News ~ Quarterly Tax Adjustments<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Greetings Payroll Partners, <o:p></o:p></p>
<p class="MsoNormal">Over the next couple of weeks OSPS will be making quarterly tax adjustments to ensure accurate annual and quarterly tax reporting for 2025. These adjustments will apply to employees whose taxable wages or hours do not align with the expected
calculation (taxable wages/hours × applicable tax rate) for Medicare, <span style="font-family:"Segoe UI",sans-serif;color:black">
Old-Age, Survivors, and Disability Insurance</span> (OASDI), Paid Leave Oregon, Workers’ Benefit Fund (WBF), and Statewide Transit Tax (STT).
<o:p></o:p></p>
<p class="MsoNormal">Adjustments will be processed through off-cycle payments with zero gross and net payroll, posted at quarter-end, and will have
<u>no impact on the employees’ pay</u>. Each adjustment will include: <o:p></o:p></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l3 level1 lfo3">A positive or negative entry for the tax correction.
<o:p></o:p></li><li class="MsoNormal" style="mso-list:l3 level1 lfo3">A corresponding balancing entry for state income tax (SIT) or federal income tax (FIT). Federal Insurance Contributions Act (FICA) adjustments are rare, as FICA typically self-corrects based on year-to-date
(YTD) wages. <o:p></o:p></li></ul>
<p class="MsoNormal"><b>Common Reasons for Tax Adjustments:</b> <o:p></o:p></p>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoNormal" style="mso-list:l1 level1 lfo6"><b>Net Negative Pay:</b> STT and WBF do not calculate on negative wages and require manual correction. Paid Leave Oregon adjusts only up to the quarter-to-date (QTD) withholding limit.
<o:p></o:p></li><li class="MsoNormal" style="mso-list:l1 level1 lfo6"><b>Retro Time Changes:</b> Adjustments to WBF-eligible hours in prior periods can create negative hours in the current period, requiring correction to meet quarterly reporting requirements.
<o:p></o:p></li><li class="MsoNormal" style="mso-list:l1 level1 lfo6"><b>Reversals with Different Pay Dates:</b> These must be moved to the correct quarter for accurate reporting and amendments.
<o:p></o:p></li><li class="MsoNormal" style="mso-list:l1 level1 lfo6"><b>Imputed Values Without Wages:</b> Taxes must still be captured.
<o:p></o:p></li><li class="MsoNormal" style="mso-list:l1 level1 lfo6"><b>Manual Negative Tax Entries:</b> Posted without corresponding wage corrections.
<o:p></o:p></li><li class="MsoNormal" style="mso-list:l1 level1 lfo6"><b>Manual Overrides:</b> Any entry that overrides calculated taxes.
<o:p></o:p></li><li class="MsoNormal" style="mso-list:l1 level1 lfo6"><b>Deceased Checks:</b> Negative wages for FIT, SIT, and STT tax due to pretax deductions require manual correction. Q1 will be zeroed out; Q2–Q4 adjustments will apply to prior periods.
<o:p></o:p></li></ol>
<p class="MsoNormal">This process will occur quarterly to ensure compliance and accurate reporting for all agencies, and the average tax adjustment is under $1.00.<o:p></o:p></p>
<p class="MsoNormal">Looking forward to 2026 and beyond, we will conduct this process three times per year, near the end of the second, third, and fourth quarters. In advance of these adjustments, we will notify the payroll community in case questions arise.
If you have questions, please contact me at <b><a href="mailto:Timothy.Lowry@das.oregon.gov">Timothy.Lowry@das.oregon.gov</a>.
</b><o:p></o:p></p>
<p class="MsoNormal">Thank you,<o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><o:p> </o:p></b></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-family:Roboto">Tim
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-family:Roboto"><o:p> </o:p></span></p>
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Description automatically generated" v:shapes="Picture_x0020_1"><![endif]><b><span style="font-family:Roboto;mso-ligatures:none">Timothy
M. Lowry<o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:Roboto;color:#353535;mso-ligatures:none">Oregon Statewide Payroll Services Manager</span><span style="font-size:16.0pt;font-family:Roboto;color:#353535;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:Roboto;mso-ligatures:none">Chief Financial Office | Office of the State Controller</span><span style="font-size:16.0pt;font-family:Roboto;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:Roboto;mso-ligatures:none">971-718-4230<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:13.5pt;text-indent:-13.5pt;line-height:normal">
<span style="font-size:10.0pt;font-family:Roboto;mso-ligatures:none"><a href="https://www.oregon.gov/DAS/Financial/Payroll/Pages/index.aspx"><span style="color:blue">http://www.oregon.gov/DAS/Financial/Payroll</span></a></span><u><span style="font-size:10.0pt;color:blue"><o:p></o:p></span></u></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><i><span style="font-size:10.0pt;font-family:Roboto;mso-ligatures:none">Pronouns: he, him, his</span><o:p></o:p></i></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;line-height:115%;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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