Reporting
Requirements

Equivalent Plans

Oregon employers with an equivalent plan must submit the state’s Equivalent Plan Report to the Oregon Employment Department (OED) each year and again if the plan ends (through termination or withdrawal). All equivalent plan employers must complete the Benefits Utilization section, and employers that withhold employee contributions must also complete the applicable Financial Information section.

The report instructions describe submission through Frances Online (or by mail), however OED currently encourages employers to use an online webform version hosted via a Smartsheet link.

Form 132

Employers that pay Unemployment Insurance (UI) tax, reimburse the OED for unemployment benefits, or withhold State Income Tax or Statewide Transit Tax (STT) must file Form 132, also referred to as the Oregon Employee Detail Report, each quarter with Form OQ.

Form 132 reports employee‑level wages and/or tax withholdings, including Paid Leave subject wages. Equivalent plan employers must still report Paid Leave subject wages on Form 132 (even if they are not remitting Paid Leave Oregon contributions to the state). Form 132 is quarterly payroll reporting and does not replace the equivalent plan aggregate financial information report; employers who withheld employee contributions must file the separate aggregate financial information report as required.

Form OQ

This report determines state employment tax obligations and has been updated to include reporting on PFML Insurance subject wages. Equivalent plan employers must still report on Form OQ, also referred to as the Oregon Quarterly Tax Report, even though they are exempt from remitting Paid Leave Oregon contributions to the state.

Benefits Usage

You must submit an annual aggregate benefits usage report, also referred to as the Benefits Utilization Report, each year to the OED. You must submit this report each year by January 31 for the prior calendar year (or, if your equivalent plan began during the year, for the period from the plan start date through December 31). If the equivalent plan ends (withdrawal or termination), the benefits utilization report is due within 30 days of the effective date of the withdrawal/termination. We will provide you with relevant information relating to the PFML Insurance applications received, approved, denied, and appealed, as well as information relating to PFML Insurance benefits paid that you will need to complete this report.

Financial Information Report (only required if employee contributions were withheld):
If you withheld employee contributions to pay for the equivalent plan, you must also submit the required aggregate financial information report by January 31 each year.

If the plan ends (withdrawal or termination), file the “Financial Report for Terminated or Withdrawn Plans” within 30 days of the effective date of the withdrawal/termination.

OED Requests:
If OED requests additional equivalent plan information, the employer/administrator must respond within 10 calendar days.