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Community Safety Payroll Tax
The Eugene City Council passed the Community Safety Payroll Tax Ordinance (No. 20616) to provide long-term funding for community safety services. The Community Safety Payroll tax became effective January 1, 2021.
See Administrative Order 44-20-05-F for more details on how the Community Safety Payroll Tax will be administered.
Important
- Tax forms now available (see Tax Forms tab below for links to all forms)
- Reminder - Filing Deadlines
- 1st Quarter (Jan-Mar): April 30
- 2nd Quarter (Apr-Jun): July 31
- 3rd Quarter (Jul-Sept) Oct. 31
- 4th Quarter (Oct-Dec): Jan. 31
Who must file and pay?
All employers who are paying wages to employees and self-employed persons with a physical address in the Eugene city limits must register and file with the City of Eugene.
Frequently Asked Questions
- For Employers
- About the Employer Tax paid by employers
- About the Employee Tax paid by employers
Employers will automatically withhold this tax, so employees don’t have to do or change anything.
- For Employees
Your employer is required to withhold and remit the tax on your behalf. You do not have any filing requirements and the tax will be submitted by your employer. - For Self-Employed
- About MUNIRevs
The City of Eugene and MUNIRevs have partnered to provide an online tax administration service for the Community Safety Payroll Tax. Rather than invest in setting-up a new tax collection system, the City is contracting with MUNIRevs to administer and collect the tax through an online portal. Their excellent tools and intuitive navigation make it easy for employers to register, file and pay the tax.
Employers and Self-Employed Register Now
Eugene employers can now register online in MUNIRevs. The process is simple and there are easy-to-follow tutorials.
To register:
- Go to the MUNIRevs website
- Select “New User”
- Complete the user profile to set up your account
- Register your business(es). It’s that simple!
Once you register, it’s easy to:
- File tax returns and make payments electronically
- Manage all of your accounts under one login
- Get automated notifications sent to your email address
- Track your entire account history from your MUNIRevs Business Center.
The following tax forms are for reference only and should not be filed with the City. We will post fillable forms to our website on the first day following the end of the quarter for taxpayers that will be paper filing.
You can also register, file, and pay electronically through MUNIRevs. It’s fast, easy, and secure! Select the “REGISTER” tab for instructions on setting up an account and registering through MUNIRevs.
Employer payroll tax
The employer payroll tax is imposed on the total subject wages paid by an employer with a physical address in the Eugene city limits to employees working from that location. The employer payroll tax has one form that needs to be submitted quarterly:
Employer payroll tax – Reduced tax rate
The employer payroll tax rate is .0021, unless the employer had two or less employees during the year, in which the tax rate is .0015 on subject wages up to $100,000. Employers will use the tax rate of .0021 for the first three quarters and reconcile on the 4th quarter return (or final return) if they qualify for the reduced tax rate using the worksheet on page 3 of Form EUG-PY-1. This worksheet is only submitted as part of the Form EUG-PY-1 when filing a 4th quarter or final return.
Employee payroll tax
The employee payroll tax is imposed on the subject wages of each employee working for an employer with a physical address in the Eugene city limits. The employer is responsible for withholding and remitting the tax on behalf of subject employees. The employee payroll tax has two forms that need to be submitted quarterly:
- Employee Payroll Tax Quarterly Return (Form EUG-PY-2)
- Employee Detail Return (Form EUG-ED)
- Guide for Calculating the Employee Payroll Tax
Payroll Tax Voucher
Employers paying their tax or remitting the employee portion of withheld tax must use a separate voucher form per tax paid. For example, if ABC Corporation files a quarterly return for their employer tax, and a quarterly return for their employee remitted tax, they must fill out a voucher form for the employer tax and a voucher for the employee form with the remittance check, cashier’s check. Do not send cash.
The tax rate charts are used to determine the applicable tax rate for each employee. Using the gross wages (less overtime) of each subject employee for the pay period, the employer will insert those wages into the tax rate charts to determine the applicable tax rate. The tax rate is then applied to subject wages, or only those wages subject to Oregon state withholding.
Note – there are two sets of charts provided. The first tax rate charts are for the period from January 1, 2021 through June 30, 2021. The second set is for the period from July 1, 2021, and June 30, 2022 to account for the increase in the Oregon minimum wage on July 1, 2021.
Additional Resources
Download and print the following information:
Email us or call 541-682-5053 with any additional questions.
Unsubscribe from Mailing List
If you received a mailing from the City regarding the Community Safety Payroll Tax, but you are not subject the tax and wish to stop all future mailings, please:
- Send an email requesting to be removed from our mailing list
- Make sure to include the mailing address you'd like to remove in the body of the email