Small employers
Learn how Paid Leave Oregon works for small employers.
You are a small employer if you have fewer than 25 employees on average. Learn more about how employer size is calculated.
A small employer is not the same as someone who is self-employed. Learn more about Paid Leave Oregon and self-employed people.
- Small employers with fewer than 25 employees on average don’t have to pay the employer portion of Paid Leave contributions.
- If you receive an assistance grant, you must pay the employer portion of Paid Leave contributions for the following 8 quarters, or 2 years.
- You must withhold your employees’ contributions.
- Your employees are covered by Paid Leave.
- You must file quarterly payroll reports and pay your employees’ contributions through your Frances Online account.
What’s Frances Online?
Frances Online is Oregon’s payroll reporting site. It has replaced the Oregon Payroll Reporting System (OPRS) and the Employer Account Access (EAA) portal. Frances Online is where you, as an employer, file your quarterly payroll reports.
Create an account now
Frances OnlineAssistance grants
As a small employer you can get financial support to cover costs, such as hiring a temporary employee or getting help with other wage-related costs when an employee takes leave. You may be eligible for an assistance grant. Here are some things to know:
- You can apply for assistance grants if you have an employee on paid leave. These grants help cover costs like hiring a temporary replacement employee or helping with other wage-related costs when an employee takes leave. Learn more about assistance grants.
- You file your application for the assistance grant through Frances Online.
- Once we approve your application for an assistance grant, you contribute 40% of the total 1% contribution rate (employer portion) for 8 quarters (2 years) on your quarterly payroll report after receiving the assistance grant.
Learn how to apply for assistance grants using Frances Online.
Assistance grantsYou must:
- File quarterly payroll reports in Frances Online.
- Withhold, report, and pay your employees’ contributions using the Oregon Combined Quarterly Tax Report. As a small employer with fewer than 25 employees on average, you don’t have to pay the employer portion of contributions.
- You must pay your employees' contributions through Oregon Department of Revenue. Learn more about how to do that.
- Give eligible employees time off. You must give your employees time off if Paid Leave approves their leave.
- Hold your employee’s position and role, or something similar. If your employee has worked for you for more than 90 consecutive days, you must give them either their position or a new position with similar job duties and the same benefits and pay when they return from paid leave.
- Post the model notice poster in a visible place at each work site and provide a copy to all remote employees.
- The model notice poster tells employees about Paid Leave benefits as well as their rights and duties if they take paid leave.
- It must be sent out in the language(s) you use to communicate with employees.
- You can download the poster in 11 languages
You don’t need to:
- Pay the employer portion of Paid Leave contributions unless you received an assistance grant.
- Pay your employees while they’re on leave. Paid Leave Oregon pays your employees a portion of their wages while they’re on leave.
- Decide if an employee is eligible for benefits. Paid Leave decides if an employee can take paid leave and manages all employee applications and benefits.
As a small employer with fewer than 25 employees on average, you need to withhold, report, and pay your employees’ contributions, up to the social security wage index per employee, per year. The maximum wages you’ll collect employee contributions on for each employee for 2024 is $168,600. Employees pay 60% of the 1% contribution rate. For example, if you have $1 million in payroll, the total employee withholding would be $6,000 (60% of the 1% contribution rate) per year.
Here’s how to file and pay employee contributions:
- Withhold your employees’ contributions from their wages
- Create an account in Frances Online
- File your quarterly payroll reports in Frances Online
- Pay your employees’ contributions through the Oregon Department of Revenue Online.
Use the contributions calculator to estimate the amount of your employees’ withholding.
Each quarter you will:
- Report the total number of employees you have
- Report the total Paid Leave subject wages you paid for the quarter
- File these reports through Frances Online
For more details on how to file reports:
- Employer Guidebook
- We have video instructions on how to file in Frances Online.
