Defining the Codes needed for the

Oregon Form OQ

The codes and examples below depict the proper setup for an Oregon Company who has employees in the Lane transit district as well as the TriMet transit district. These examples are based on the Profession version of the CCS Payroll. If you are using an Express version, then some limitations are imposed on setting up these codes. Please see the Setting up for the Oregon OQ form using the CCS Payroll Express: (below).

 

Company Level Code defining the Oregon SUTA Tax (Percentage Based)

If your company will pay SUTA taxes to any other state other than Oregon, then do not click the Global check box. Please see Multi-state Companies for further information.

Field	Value	Comments
ID	93	SUTA taxes must use code 93
Table	OR	If using a Pro. Version of CCS, then 1st enable the multi-state mode (Company Dialog), then enter "OR" in the Table field. If you are using an Express Version of the program, this field is not available, and is assumed to be the state for which this Company resides.
Description	Oregon SUTA	Any applicable description
Category	X	Employer Tax
Type	02	Percentage of gross.
Frequency	0	Every Pay Period
Amount	2.25	Enter your experience rate here.
Limit	607.50	The program will automatically calculate this value for you based on your experience rate. It is determined by multiplying the Taxable base wage limit ($27,000 for 2005) * the value you entered in the amount field (2.25 %)
Balance	0.00	Not required for a tax type code.
Tax Entities	All checked	This Code is not a pretax deduction.
Global	Checked	This check box is generally checked, unless you will be paying SUTA taxes to more than one state. See Multi-state Companies for more information.

 

 

 

Company Level Code defining the Oregon Employee Withholding (Table Based)

If your company will pay W/H taxes to any other state other than Oregon, then please see Multi-state Companies for further information.

Field	Value	Comments
ID	96	State W/H taxes must use code 96
Table	OR	If using a Pro. Version of CCS, then 1st enable the multi-state mode (Company Dialog), then enter "OR" in the Table field. If you are using an Express Version of the program, this field is not available. Please see the notes on using the Express version on the bottom of this page.
Description	Oregon W/H	Any applicable description
Category	D	Employee Deduction
Type	02	Percentage of gross. If a W/H tax (codes 95,96 or 97) has a zero amount, then the tax will be calculated based on the applicable Federal, State or Local tax table.
Frequency	0	Every Pay Period
Amount	0.00	If a W/H tax (codes 95,96 or 97) has a zero amount, then the tax will be calculated based on the applicable Federal, State or Local tax table.
Limit	0.00	There is no maximum for this tax.
Balance	0.00	Not required for a tax type code.
Tax Entities	All checked	This Code is not a pretax deduction.
Global	Checked	This check box is generally checked. See Multi-state Companies for more information.

 

 

 

Company Level Code defining the Oregon Lane Transit District Tax.

 

 

Field	Value	Comments
ID	97	Local taxes must use Code 97
Table	LTD	If using a Pro. Version of CCS, then 1st enable the multi-state mode (Company Dialog), then enter "LTD" in the Table field. (You will be asked if you wish to create this Local table, choose "YES" then complete the top line only of the tax table dialog. No tax bracket amounts are necessary, since the calculation is based on a strait percentage of the gross. -- See the tax table example below) If you are using an Express version of the program, this field is not available.
Description	Oregon LTD	The letters LTD are required. Any other additional text is optional.
Category	X	Employer Tax
Type	02	Percentage of Gross
Frequency	0	Every Pay Period
Amount	.60	Enter the applicable percentage (.6 % equals .006)
Limit	0.00	There is no maximum for this assessment.
Balance	0.00	Not required for a tax type code.
Tax Entities	All checked	This Code is not a pretax deduction.
Global	Unchecked.	Generally, you will assign this code only to employee's who work in the LTD area.

 

 

Proper setup for the Lane Transit district Local Tax table. Note that the Authority is set to "L" and the ID is "LTD". No tax brackets have been entered, since the calculations will be based on the amount field you enter in the corresponding Deduction code (97).

 

 

Company Level Code defining the Oregon Tri Met Transit District Tax.

 

 

The XYZ Company sets up TriMet code as follows:

One Company Level Codes are required to automate the tax as detailed above.

 

Field	Value	Comments
ID	97	Local taxes must use Code 97
Table	TMT	If using a Pro. Version of CCS, then 1st enable the multi-state mode (Company Dialog), then enter "TMT" in the Table field. (You will be asked if you wish to create this Local table, choose "YES" then complete the top line only of the tax table dialog. No tax bracket amounts are necessary, since the calculation is based on a strait percentage of the gross. -- See the example below) If you are using an Express version of the program, this field is not available.
Description	Oregon TriMet	The letters TriMet or TMT are required. Any other additional text is optional.
Category	X	Employer Tax
Type	02	Percentage of Gross
Frequency	0	Every Pay Period
Amount	.6318	Enter the applicable percentage (.6318 % equals .006318)
Limit	0.00	There is no maximum for this assessment.
Balance	0.00	Not required for a tax type code.
Tax Entities	All checked	This Code is not a pretax deduction.
Global	Unchecked.	Generally, you will assign this code only to employee's who work in the Tri Met area.

 

Company Level Code defining the Oregon Workers Benefit Fund. (Hours Based)

(Employee's portion)

 

Company Level Code defining the Oregon Workers Benefit Fund. (Hours Based)

(Employer's portion)

 

The XYZ Company sets up WBF codes as follows:

Two Company Level Codes are required to automate the tax as detailed above.

Lets examine it in detail.

Field	Value	Comments
ID	82	The number assigned to this Code is determined by the user who created it. The only limitation is that they be between 80 and 89 due to the fact that these codes have been especially set up in CCS Payroll for State and Local taxes.
Description	Oregon Employee WBF	The letters WBF are required. Any other additional text is optional.
Category	D	Employee Deduction
Type	07	Hours times Amount
Frequency	0	Every Pay Period
Amount	.017	Enter the applicable hourly amount (1.7 cents for 2005)
Limit	0.00	There is no maximum for this assessment.
Balance	0.00	Not required for a tax type code.
Tax Entities	All checked	This Code is not a pretax deduction.
Global	Checked/Unchecked.	Check this if all employee's of the company work in Oregon and are liable for this tax, otherwise assign this code individually to each employee as needed.

 

Field	Value	Comments
ID	83	The number assigned to this Code is determined by the user who created it. The only limitation is that they be between 80 and 89 due to the fact that these codes have been especially set up in CCS Payroll for State and Local taxes.
Description	Oregon Employer WBF	The letters WBF are required. Any other additional text is optional.
Category	X	Employer Tax
Type	07	Hours times Amount
Frequency	0	Every Pay Period
Amount	.017	Enter the applicable hourly amount (1.7 cents for 2005)
Limit	0.00	There is no maximum for this assessment.
Balance	0.00	Not required for a tax type code.
Tax Entities	All checked	This Code is not a pretax deduction.
Global	Checked/Unchecked.	Check this if all employee's of the company work in Oregon and are liable for this tax, otherwise assign this code individually to each employee as needed.

 

If you wish to make the payment of these taxes via the CCS Payroll Program, add the necessary banking information by clicking on the Bank button for each of the above codes. Remember to click the "Show Address" checkbox and fill in the agency name & address if you will be paying with a paper check. Also click on the Multiple Weeks checkbox unless you want each pay period's line item listed separately on the check stub.

 

Setting up for the Oregon OQ form using the CCS Payroll Express:

The CCS Payroll Express is not capable of having more than one Company level code for any single tax. For example, only one Company level code 96 (State W/H) code can be defined, therefor it is not possible to disburse or report the taxes for more than one state. This limitation; however, does not prevent multi-state or multi-location employees from being properly taxed during paycheck generation via the Express version, since the State and Local tax assignments in the Employee dialog (rates tab), determines which state and locality an employee is to be taxed. The Express version is capable of proper taxation of multiple states and localities as long as no single employee is to be taxed in more than one locality or state via any given paycheck. Many reports; however, are still limited to the Companies default state when reporting using the Express version. For instance, the Express version cannot properly fill out a SUTA report for any state other than the Companies resident state, and will not fully itemize the state and local taxation of multiple states or localities on the Quarterly report.

Due to these limitations, it is not possible to have a separate code 97 for TriMet and another code 97 for Lane. If your company does not perform services in more than one of these transit districts, the simplest way to setup the local tax, is to simply change the description of the current code 97 (Local W/H) to, for instance "TriMet Tax". If your company performs services in both areas, then leave the description as it is (Local W/H) and you will have to fill out portions of the Oregon FORM OQ Manually.

How the description is used by the reporting engine and disbursement process.

Both the description and the "Table" are used during reporting and disbursement of taxes to determine which state or locality a tax belongs. When using the CCS Express, the Tax table is stamped on a State W/H code used in a paycheck based on the employee's State assignment in the Employee rates tab. The same holds true for Local W/H. Therefor the same State or Local W/H code can be used across the Company, yet represent different states or localities depending on which employees utilize the code. Most Quarterly reports, including the Oregon OQ form, use the "Tax Table" field to determine which codes are applicable to the report.

The disbursements process; however, in the CCS Express, does not differentiate one state or locality form another, unless the description is also different. Therefor if you wish to disburse the taxes of multiple states or localities in the CCS Payroll Express, the description for each State or Local W/H entry on a paycheck must be unique to that state or locality. The only way to accomplish this via the Express version, is to create Employee Level override W/H codes for each Employee, altering the description as necessary for each code.

 

The example above is for Oregon employers; however, the CCS Payroll program has the ability to incorporate and handle any state or local tax requirement.