From pamella.johnson at state.or.us Mon Jul 9 13:01:49 2018 From: pamella.johnson at state.or.us (Pamella Johnson) Date: Mon, 9 Jul 2018 20:01:49 +0000 Subject: [OSSSA218] Registration Announcement for Employer Training August 10th in Fairview Message-ID: <994af14959034bed92d04352cfd392ef@v-exchdb01.a4590.pers.state.or.us> THE OREGON STATE SOCIAL SECURITY ADMINISTRATION AND THE OREGON DEPARTMENT OF REVENUE INVITE YOU TO ATTEND A THREE- HOUR TRAINING SESSION TOPICS INCLUDE: The New Oregon Transit Tax; Wage Garnishments; Employee Classifications; & Avoiding Common Errors When Filing with the State of Oregon DATE: Friday, August 10, 2018 TIME: 9 a.m. to Noon* * Representatives of the PERS Employer Service Center will be on hand from 8 a.m. to 9 a.m. to assist PERS participating employers with EDX and pension related questions LOCATION: City of Fairview City Hall 1300 NE Village Street; Fairview Village OR 97024 PRESENTER: Chris Cox, Oregon Department of Revenue Pre-registration is required. Space is limited to 90 participants so prompt response is highly encouraged. Employers are asked to limit registration to no more than two attendees per employer due to the venue size. Certification of attendance will be offered to allow participants to submit information for possible continuing education credits through their respective professional organizations. To register please provide your name, job title, name of employer and RSVP to: pamella.johnson at state.or.us Additional training locations covering the same material, with pre-registration details announced 30 days prior to the event, include: August 16th - 1:30 p.m. to 4:30 p.m. - City of Roseburg ( Roseburg Public Safety Ctr) August 17th - 9 a.m. to Noon - City of Eagle Point (Ashpole Community Ctr) August 23rd - 1 p.m. to 4 p.m. - City of Weston (Weston Memorial Hall) Thank you. Pamella Pamella Johnson Oregon State Social Security Administration Oregon Public Employees Retirement System Oregon Public Employees Retirement System *****CONFIDENTIALITY NOTICE***** All information in this email, including attachments, is approved solely for delivery to and authorized use by its intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. -------------- next part -------------- An HTML attachment was scrubbed... URL: From pamella.johnson at state.or.us Mon Jul 16 12:58:48 2018 From: pamella.johnson at state.or.us (Pamella Johnson) Date: Mon, 16 Jul 2018 19:58:48 +0000 Subject: [OSSSA218] Registration Details for Employer Training August 16, 2018 in Roseburg Message-ID: <6dca93772c1a41f4b4e66b67cb6272de@v-exchdb01.a4590.pers.state.or.us> THE OREGON STATE SOCIAL SECURITY ADMINISTRATION AND THE OREGON DEPARTMENT OF REVENUE INVITE YOU TO ATTEND A THREE- HOUR TRAINING SESSION TOPICS INCLUDE: The New Oregon Transit Tax; Wage Garnishments; Employee Classifications; & Avoiding Common Errors When Filing with the State of Oregon DATE: Thursday, August 16, 2018 TIME: 1:30 p.m. to 4:30 p.m. LOCATION: Roseburg Public Safety Center 700 SE Douglas Av Roseburg OR 97470 PRESENTER: Chris Cox, Oregon Department of Revenue Pre-registration is required. Space is limited to 50 participants so prompt response is highly encouraged. Employers are asked to limit registration to no more than two attendees per employer due to the venue size. Certification of attendance will be offered to allow participants to submit information for possible continuing education credits through their respective professional organizations. To register please provide your name, job title, name of employer and RSVP to: pamella.johnson at state.or.us Additional training locations covering the same material, with pre-registration details announced 30 days prior to the event, include: August 17th - 9 a.m. to Noon - City of Eagle Point (Ashpole Community Ctr) August 23rd - 1 p.m. to 4 p.m. - City of Weston (Weston Memorial Hall) Thank you. Pamella Pamella Johnson Oregon State Social Security Administration Oregon Public Employees Retirement System Oregon Public Employees Retirement System *****CONFIDENTIALITY NOTICE***** All information in this email, including attachments, is approved solely for delivery to and authorized use by its intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. -------------- next part -------------- An HTML attachment was scrubbed... URL: From pamella.johnson at state.or.us Fri Jul 20 08:34:09 2018 From: pamella.johnson at state.or.us (Pamella Johnson) Date: Fri, 20 Jul 2018 15:34:09 +0000 Subject: [OSSSA218] Registration Details for Employer Training Friday, August 17, 2018 in Eagle Point (Medford Metropolitan Area) Message-ID: <88d16f4e60d348319d0b40e84fe31f56@v-exchdb01.a4590.pers.state.or.us> THE OREGON STATE SOCIAL SECURITY ADMINISTRATION AND THE OREGON DEPARTMENT OF REVENUE INVITE YOU TO ATTEND A THREE- HOUR TRAINING SESSION TOPICS INCLUDE: The New Oregon Transit Tax; Wage Garnishments; Employee Classifications; & Avoiding Common Errors When Filing with the State of Oregon DATE: Friday, August 17, 2018 TIME: 9 a.m. to Noon LOCATION: Ashpole Community Center (Eagle Point City Hall) 17 S. Buchanan Eagle Point OR 97524 PRESENTER: Chris Cox, Oregon Department of Revenue Pre-registration is required. Space is limited to 80 participants so prompt response is highly encouraged. Employers are asked to limit registration to no more than two attendees per employer due to the venue size. Certification of attendance will be offered to allow participants to submit information for possible continuing education credits through their respective professional organizations. To register please provide your name, job title, name of employer and RSVP to: pamella.johnson at state.or.us Additional training locations covering the same material, with pre-registration details announced 30 days prior to the event, include: August 23rd - 1 p.m. to 4 p.m. - City of Weston (Weston Memorial Hall) August 10th training in Fairview (Portland metro area) still has space available. Update: At this time the Roseburg training location has been filled to capacity. Thank you. Pamella Pamella Johnson Oregon State Social Security Administration Oregon Public Employees Retirement System Oregon Public Employees Retirement System *****CONFIDENTIALITY NOTICE***** All information in this email, including attachments, is approved solely for delivery to and authorized use by its intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. -------------- next part -------------- An HTML attachment was scrubbed... URL: From pamella.johnson at state.or.us Mon Jul 23 13:27:34 2018 From: pamella.johnson at state.or.us (Pamella Johnson) Date: Mon, 23 Jul 2018 20:27:34 +0000 Subject: [OSSSA218] Registration Announcement for Employer Training Thursday, August 23rd in Weston Oregon Message-ID: THE OREGON STATE SOCIAL SECURITY ADMINISTRATION AND THE OREGON DEPARTMENT OF REVENUE INVITE YOU TO ATTEND A THREE- HOUR TRAINING SESSION TOPICS INCLUDE: The New Oregon Transit Tax; Wage Garnishments; Employee Classifications; & Avoiding Common Errors When Filing with the State of Oregon DATE: Thursday, August 23, 2018 TIME: 1 p.m. to 4:00 p.m.* * Representatives of the PERS Employer Service Center will be on hand from Noon. to 1 p.m. to assist PERS participating employers with EDX and pension related questions LOCATION: Weston Memorial Hall - City of Weston 210 E Main Street Weston, OR 97886 PRESENTER: Chris Cox, Oregon Department of Revenue Pre-registration is required. Space is limited to 90 participants so prompt response is highly encouraged. Certification of attendance will be offered to allow participants to submit information for possible continuing education credits through their respective professional organizations. To register please provide your name, job title, name of employer and RSVP to: pamella.johnson at state.or.us Additional training locations covering the same material, with spaces available include: August 10th - 9 a.m. to Noon - City of Fairview (Fairview City Hall) August 17th - 9 a.m. to Noon - City of Eagle Point (Ashpole Community Ctr) Thank you. Pamella Pamella Johnson Oregon State Social Security Administration Oregon Public Employees Retirement System Oregon Public Employees Retirement System *****CONFIDENTIALITY NOTICE***** All information in this email, including attachments, is approved solely for delivery to and authorized use by its intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. -------------- next part -------------- An HTML attachment was scrubbed... URL: From pamella.johnson at state.or.us Mon Jul 30 10:12:17 2018 From: pamella.johnson at state.or.us (Pamella Johnson) Date: Mon, 30 Jul 2018 17:12:17 +0000 Subject: [OSSSA218] DoR Responses to Employer Questions From Training Sessions Message-ID: <25047cf1314447928a9b7df731afcbe4@v-exchdb01.a4590.pers.state.or.us> Good morning Section 218 Employers: During the first two employer trainings (Bend and Mt. Angel) held this month, there have been multiple questions raised and answered on the spot. Several questions necessitated follow-up and research. Below are the employer questions and the Oregon Department of Revenue's responses. A special thank you to Chris Cox of the DoR for his enthusiastic training events and his prompt answers! There are four remaining training events. Three of these still have space available and include Fairview (August 10th), Eagle Point (August 17th), and Weston (August 23rd). Please let me know if you wish to register for any of these three hour classes. Q&As from the training in Bend: 1. Question - I had different scenarios concerning 1099 earners and if they would be subject to STT. Answer - 1099's payee's should not be subject to State wide transit. (This includes director fee's) If the employer is paying someone using a 1099 then they should be considered an independent contractor. 2. Question - Firemen who go and fight forest fires are they subject to STT for the time they working? ORS 316.162 SECTION 2 (g)To persons temporarily employed as emergency forest fire fighters. Answer - If an employee who is a firemen goes and does conflagrate those wages are not be subject to STT. If the employee has a base fireman pay as long as they are deployed as emergency forest fire fighters all their wages are exempt from STT not just the additional Conflagrate pay. 3. Question - whether employees should be taxed on the WBF assessment that the employer is paying on behalf of the employee. Answer - "if the employer pays the worker's portion, the Department of Revenue considers this a taxable benefit to the worker And, from last Thursday's training in Mt. Angel: 1. Will third party software allow the employer to file electronically? At this time you can only file electronically on ROL. 2. Are stipends subject to the Statewide Transit Tax? What is the difference between " accountable" and "non-accountable"? Yes, Stipends are subject to STT because they are considered wages. 3. Are insurance premiums paid by the employee considered to be mandatory contributions for garnishment purposes? It does look like that Medical Premiums are Non-Mandatory Dedications but I do advised that is best to seek legal advice if in doubt. 4. In ROL, do you have to enter names each quarter or will employee names be saved in the system? Yes you will have to manual enter the employee detail into ROL each quarter. The bulk filing option in on ROL now. You will be able to upload the employee detail from an excel file. Thank you. Pamella Pamella Johnson Oregon State Social Security Administration Oregon Public Employees Retirement System Oregon Public Employees Retirement System *****CONFIDENTIALITY NOTICE***** All information in this email, including attachments, is approved solely for delivery to and authorized use by its intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. -------------- next part -------------- An HTML attachment was scrubbed... URL: From pamella.johnson at state.or.us Tue Jul 31 15:23:43 2018 From: pamella.johnson at state.or.us (Pamella Johnson) Date: Tue, 31 Jul 2018 22:23:43 +0000 Subject: [OSSSA218] FW: FAQ Update on Forest Firefighters In-Reply-To: References: Message-ID: Good afternoon Section 218 Employers: Relaying a clarification from Chris Cox at the Department of Revenue addressing the Oregon Statewide Transit Tax (STT) as it applies to fire fighters when assigned to fight forest fires. Pamella Pamella Johnson Oregon State Social Security Administration Oregon Public Employees Retirement System Oregon Public Employees Retirement System *****CONFIDENTIALITY NOTICE***** All information in this email, including attachments, is approved solely for delivery to and authorized use by its intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system. From: COX Chris * DOR [mailto:Chris.COX at oregon.gov] Sent: Tuesday, July 31, 2018 2:29 PM To: Pamella Johnson Subject: FAQ Update on Forest Firefighters Hello Pamella, Can you please send this out. Hello everyone I am clarifying the questions about Statewide Transit Tax concerning Firefighters who go out and help fight forest fires and if they are subject to Statewide Transit tax. The answer is yes , I am sorry for my previous answer. Those employees are subject to STT. Please see below. The IRS provides some clarification for "emergency workers" as it related to firefighters on their website. Specifically, as it related to the exemption under IRC section 3121(b)(6)(C), the IRS states that "This exception applies only for temporary workers hired in response to an unforeseen emergency. It does not apply to firefighters who work on a recurring, routine or regular basis, even if their work involves situations that may be considered emergencies, including responding to fires." In other words, the IRS is looking at only true temporary workers brought in to help fight forest fires on a temporary basis. Oregon doesn't provide such clarification of the exemption highlighted in ORS 316.162(2)(g) in administrative rule. Therefore, we look to the federal treatment. As such, an individual regularly employed as a firefighter is NOT exempt from the STT when they've been assigned to assist in fighting a forest fire as the firefighter is working regularly as a firefighter. *****CONFIDENTIALITY NOTICE***** This e-mail may contain information that is privileged, confidential, or otherwise exempt from disclosure under applicable law. If you are not the addressee or it appears from the context or otherwise that you have received this e-mail in error, please advise me immediately by reply e-mail, keep the contents confidential, and immediately delete the message and any attachments from your system. Chris Cox Withholding & Payroll Outreach Representative Department of Revenue 503-509-5188 -------------- next part -------------- An HTML attachment was scrubbed... URL: