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State specific payroll information

Oregon Workers' Benefit Fund (WBF) assessment

The Oregon Workers' Benefit Fund (WBF) assessment is a payroll tax calculated on the number of hours worked by all paid workers, owners, and officers covered by workers' compensation insurance in Oregon, and by all workers subject to Oregon's Workers´ Compensation Laws (whether or not covered by workers' compensation insurance).
The WBF assessment rate (which varies from year to year) is [x.xx] cents for each hour or partial hour worked. (For example, The 2017–2018 rate is 2.8 cents for each hour or partial hour, and the 2019 rate is 2.4 cents.) The [x.xx] cents includes the employer rate and worker rate combined. Employers contribute half of the hourly assessment, and deduct half of the assessment from the worker's wages.
If the employer wants to pay the entire Workers' Benefit Fund assessment:
  1. Select
    Setup
    , then
    Clients
    .
  2. Select the
    Payroll Taxes
     tab.
  3. Mark the
    Employer pays full WBF assessment
     checkbox.
For the current WBF assessment rate (which varies from year to year), refer to Oregon State's Workers' Benefit Fund (WBF) Assessment.
Employers report and pay the WBF assessment directly to the State on
Form OQ.

How to deal with WBF in Accounting CS

In Accounting CS, the employee's work location must be entered as Oregon, but no special setup is required to calculate the WBF assessment. When entering payroll checks, you must enter the number of hours worked. Accounting CS calculates the WBF tax and displays it on the payroll checks as
Oregon WC
. All regular, overtime, and double time hours are subject to this tax.
Accruable benefit hours should be exempt from WBF calculations, and, ideally, accruable benefits should be set up in Accounting CS as accruable benefits, not as separate pay items. Accruable benefit hours entered in the
Reg Hour
,
OT Hour
, or
DT Hour
 columns will become part of the WBF assessment calculation. Enter the accruable benefit hours in the appropriate Benefit columns. These hours are based on the information you entered when you went to
Setup
, then
Accruable Benefits

Example calculation of WBF assessment

The following example uses the 2017-2018 WBF rate of 2.8 cents.
  • 40 hours * $0.014 = $0.56 (Employer portion).
  • 40 hours * $0.014 = $0.56 (Employee portion).
As shown in the following screenshot, on the
Main
 tab:
  • the hours are shown in the Pay grid.
  • the employee portion is shown in the Oregon WC row of the Taxes grid.
  • the employer portion is shown in the Oregon WC row of the Employer taxes grid.
A screen from Accounting CS. Four tabs: Main, Direct Deposit, Notes, and Events. The Main tab is active. In the Pay grid, the hours are shown in the Reg Hours column. Employee contribution and Employer contribution are shownh in the Taxes and Employer Taxes grids.

This article applies to:

  • Product: Accounting CS
  • State: Oregon
  • Subject: Payroll tax forms,Payroll checks

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