ORS 316.197
Payment to department by employer
- interest on delinquent payments
(1)
Intentionally left blank —Ed.(a)
Except as provided under ORS 316.191 (Withholding taxes at time and in manner other than required by federal law) or paragraph (b) of this subsection, within the time that each employer is required to pay over taxes withheld for federal income tax purposes for any period, the employer shall pay over to the Department of Revenue or to a financial agent of the department the amounts required to be withheld under ORS 316.167 (Withholding of tax required), 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) and 320.550 (Tax on wages) for the same period. Any employer not required to withhold federal income taxes for any period but who is required to deduct and retain amounts from wages paid to an employee under ORS 316.167 (Withholding of tax required), 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) and 320.550 (Tax on wages) for the same period shall pay over to the department, or financial agent of the department, taxes withheld for the period, within the time and in the manner, as if the employer were required to withhold taxes for the period under federal law.(b)
Notwithstanding the provisions of paragraph (a) of this subsection, any employer of agricultural employees who is not required to withhold federal income taxes for any period but who is required to deduct and retain amounts from wages paid to those employees under ORS 316.167 (Withholding of tax required) and 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) shall pay over to the department, or financial agent of the department, taxes so withheld at the same time and for the same period for which the employer is required to pay over employer and employee taxes under chapter 21 of the Internal Revenue Code (Federal Insurance Contributions Act).(2)
Every amount so paid over shall be accounted for as part of the collections under this chapter. No employee has any right of action against an employer in respect of any moneys deducted from wages and paid over in compliance or intended compliance with this section.(3)
If any amount required to be withheld and paid over to the department is delinquent, interest shall accrue at the rate prescribed under ORS 305.220 (Interest on deficiency, delinquency or refunds) on that amount from the last day of the month following the end of the calendar quarter within which the amount was required to be paid to the department to the date of payment. The provisions of this subsection shall not relieve any employer from liability for a late payment penalty under any other provision of law. [1969 c.493 §31; 1975 c.594 §1; 1982 s.s.1 c.1 §2; 1983 c.697 §1; 1985 c.87 §4; 1989 c.901 §7; 2017 c.750 §122e]
Source:
Section 316.197 — Payment to department by employer; interest on delinquent payments, https://www.oregonlegislature.gov/bills_laws/ors/ors316.html.
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