[OSSSA218] DoR Responses to Employer Questions From Training Sessions

[Pamella Johnson]

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
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