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<p class="MsoNormal">Good morning Section 218 Employers:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b>There are four remaining training events. Three of these still have space available and include Fairview (August 10<sup>th</sup>), Eagle Point (August 17<sup>th</sup>), and Weston (August 23<sup>rd</sup>). Please let me know if you wish
to register for any of these three hour classes.<o:p></o:p></b></p>
<p class="MsoNormal"><b><o:p> </o:p></b></p>
<p class="MsoNormal">Q&As from the training in Bend:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in"><span style="color:red">1.</span><span style="font-size:7.0pt;font-family:"Times New Roman","serif";color:red">
</span><span style="color:black">Question - I had different scenarios concerning 1099 earners and if they would be subject to STT. </span><span style="color:red">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.
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in"><span style="color:black">2.</span><span style="font-size:7.0pt;font-family:"Times New Roman","serif";color:black">
</span><span style="color:black">Question – Firemen who go and fight forest fires are they subject to STT for the time they working? ORS 316.162 SECTION 2 </span><span class="outlineheading2"><b><span style="font-size:12.5pt;font-family:"Arial","sans-serif";color:black;background:#F3EED8">(g)</span></b></span><span style="font-family:"Arial","sans-serif";color:black;background:#F3EED8">To
persons temporarily employed as emergency forest fire fighters. </span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="color:red">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.
</span><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in"><span style="color:black">3.</span><span style="font-size:7.0pt;font-family:"Times New Roman","serif";color:black">
</span><span style="color:black">Question - whether employees should be taxed on the WBF assessment that the employer is paying on behalf of the employee.<o:p></o:p></span></p>
<p class="MsoListParagraph"><span style="color:red">Answer - “if the employer pays the worker’s portion, the Department of Revenue considers this a taxable benefit to the worker<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">And, from last Thursday’s training in Mt. Angel:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in">1.<span style="font-size:7.0pt;font-family:"Times New Roman","serif"">
</span>Will third party software allow the employer to file electronically?<span style="color:#1F497D">
</span><span style="color:red">At this time you can only file electronically on ROL.
</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in">2.<span style="font-size:7.0pt;font-family:"Times New Roman","serif"">
</span>Are stipends subject to the Statewide Transit Tax? What is the difference between “ accountable” and “non-accountable”?<span style="color:#1F497D">
</span><span style="color:red">Yes, Stipends are subject to STT because they are considered wages</span><span style="color:#1F497D">.</span><o:p></o:p></p>
<p class="MsoListParagraph"><o:p> </o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in">3.<span style="font-size:7.0pt;font-family:"Times New Roman","serif"">
</span>Are insurance premiums paid by the employee considered to be mandatory contributions for garnishment purposes?<span style="color:#1F497D">
</span><span style="color:red">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.
</span><o:p></o:p></p>
<p class="MsoListParagraph"><o:p> </o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in">4.<span style="font-size:7.0pt;font-family:"Times New Roman","serif"">
</span>In ROL, do you have to enter names each quarter or will employee names be saved in the system?
<span style="color:red">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.
</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thank you.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Bradley Hand ITC"">Pamella<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif"">Pamella Johnson<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif"">Oregon State Social Security Administration<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif"">Oregon Public Employees Retirement System<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif"">Oregon Public Employees Retirement System<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Calibri Light","sans-serif"">*****CONFIDENTIALITY NOTICE*****<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri Light","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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