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Every step to open an LLC in Oregon and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Secretary of State Corporation Division · Department of Revenue · Employment Department · Paid Leave Oregon · BOLI · DCBS Workers' Compensation Division · DOJ Child Support Program.
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Oregon business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through Oregon Business Registry (sos.oregon.gov/business).
You need a registered agent with a street address in Oregon to receive legal papers and state notices. Use a registered agent service if you have no one local.
Assumed business names are registered with the Secretary of State and renewed every 2 years for $50.
No publication requirement. Businesses with $1 million+ in Oregon commercial activity owe the Corporate Activity Tax.
Get a Business Identification Number (BIN) with the Combined Employer's Registration (Form OR-CER) or online before the first payroll. Payroll taxes are reported together on quarterly Form OQ in Frances Online.
Withhold the 0.1% statewide transit tax from every employee. TriMet and Lane transit payroll taxes are employer-paid in those districts. Employers in the Metro area and Multnomah County must withhold Metro SHS (1%) and Multnomah PFA (1.5% to 3%) taxes for employees earning $200,000+.
Register within 30 days of hitting $750,000 in Oregon commercial activity. Tax applies above $1 million.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Corporate Activity Tax: register once Oregon commercial activity reaches $750,000; tax applies above $1 million at $250 plus 0.57% of commercial activity over $1 million. Late registration can cost $100 a month, up to $1,000 a year.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Oregon. Reports and payments are usually quarterly.
Paid Leave Oregon is funded by a 1% contribution on wages up to $184,500 in 2026. Employees pay 60%; employers with 25+ employees pay 40%. Contributions started January 2023.
Required at 1 or more employees. Almost all employers need coverage. Buy from SAIF (state-chartered insurer), a private insurer, or self-insure. 2026 pure premium rates fell 3.3% on average.
Also report independent contractors (W-9) expected to work more than 20 days in a year, and rehires after 60+ days away.
Oregon's wage payment rules:
$15.55 standard (July 1, 2026 to June 30, 2027) an hour.
All employers must provide sick time. It is paid if you have 10+ Oregon employees (6+ with a Portland location). Accrue 1 hour per 30 hours worked; use can be capped at 40 hours per year.
Employers that do not offer a qualified retirement plan must facilitate OregonSaves. Employers with a plan or no W-2 employees certify an exemption. Next deadline for newly eligible businesses was July 31, 2026.
Oregon doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Withhold 0.1% of wages from Oregon residents and from nonresidents working in Oregon. Measure 120, which would have raised it to 0.2%, failed on May 19, 2026.
Earlier local laws here are Portland (preempted), Eugene (repealed). Follow the state rules.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Report contractors expected to work more than 20 days in a calendar year to the Child Support Program within 20 days.
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
Corporate Activity Tax: register within 30 days of reaching $750,000 in Oregon commercial activity; tax is $250 plus 0.57% of taxable activity over $1 million. Return due the 15th day of the 4th month after year end.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Recurring dates for Oregon and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 31 | Q4 Form OQ and annual withholding/transit tax reconciliation | Oregon |
| Apr 30 | Q1 Form OQ (withholding, UI, WBF, transit, Paid Leave) | Oregon |
| Jul 31 | Q2 Form OQ | Oregon |
| Oct 31 | Q3 Form OQ | Oregon |
| Anniversary date | Secretary of State annual report | Oregon |
| Jul 1 | Minimum wage adjusts each year | Oregon |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Oregon state filing fee for an LLC is $100. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
Oregon has no statewide sales tax. Other business taxes may still apply. The checklist above shows what to register for.
Recurring filings include: file the Annual Report (annual renewal); file quarterly unemployment reports and withholding returns. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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