New! Employee Tax Rate Charts for 7/1/23 – 6/30/24
The Employee Tax Rate Charts for the dates of 7/1/2023 through 6/30/2024 are now available on the Employee Payroll tax page. To see a history of each tax rate chart, please go to the Documents Library under “Employee Tax Rate Charts.”
Employee contributions are based on their wages.
The employer is responsible for reporting and remitting the Employee Payroll Tax.
All employers within Eugene city limits are required to file quarterly Employee Tax returns, even if all employees are exempt from withholding (i.e.– all employees earn minimum wage). See Employee Tax form instructions.
S-Corporation officers/owners who provide services for the business should be reported on the Employee Tax form
Please use the Tax Rate Chart to assist with the calculation of the Employee Payroll Tax.
The following forms are available for reporting the Employee Payroll Tax if you choose to file on paper. To avoid a delay in processing, all forms in this section must be submitted together to the City of Eugene at the address listed on the form, with a separate check or money order for each tax form.
Note: We strongly encourage the use of MUNIRevs to ensure accurate and timely filing of the payroll tax returns. Using this online self-service option
Ensures accurate tax form calculations (including any penalties and interest calculations),
Allows for secure online check and credit card payments,
Maintains a record of prior tax filings, and
Is the main method of communication between the City of Eugene and registrants.