Oregon Form OA The yearly report for household employers

Who files Form OA

Form OA is for employers whose only employees do domestic work in a private home. The Employment Department’s tax forms page describes Form OA Domestic as the form to figure the tax due for domestic employees, filed with Form 132 Domestic.

The 2025 domestic employer booklet says annual filing is the default for these employers. You can choose to file quarterly instead by calling the Employment Department at 503-947-1488. If you file yearly, you file Form OA every year while your account is active, even with no payroll.

The Oregon page on this site says domestic employers become liable for unemployment at $1,000 in wages in a calendar quarter. A business with any non-household workers files Form OQ each quarter instead. Oregon Form OQ covers that report.

When it is due

The 2025 booklet says Form OA is due January 31 of the following year. If you close the account during the year, the report and payment are due within 20 days of closing.

For the 2026 report, January 31, 2027 is a Sunday. The 2026 quarterly booklet moves a weekend due date to the next business day, which would be February 1, 2027. Confirm the date in the 2026 domestic booklet once it is posted. Filing by Friday, January 29 avoids the question.

What goes on Form OA

The 2025 booklet lists these boxes:

• State income tax withholding, boxes 1 to 4. The booklet says Oregon withholding is not required for household employees. You can withhold it if the worker asks and you agree, using their Form W-4.
• Unemployment insurance, box 5 and boxes 8a to 17a: covered workers, wages, excess wages over the base, taxable wages, your rate, and tax due.
• Paid Leave Oregon, boxes 8b to 17b: wages, the contribution rate, the employer and employee shares, and the total.
• The special payroll tax offset, box 18.
• The Workers’ Benefit Fund assessment, boxes 20 to 24, figured on hours worked.
• Box 25, the total payment due.

The booklet says to enter a 4 in the quarter box when you file yearly, no matter when you paid wages.

Form 132 Domestic

Form 132 Domestic is the worker detail. The booklet says you fill out a separate one for each quarter with subject wages, even though you file them all with the yearly Form OA. Each lists the worker’s Social Security number, first initial, last name, whole hours worked, state income tax withheld, unemployment wages, and Paid Leave wages.

Track hours through the year. The Workers’ Benefit Fund is charged per hour, and Form 132 Domestic asks for hours by quarter. Rebuilding a year of hours in January is hard.

2026 rates

For comparison, the 2025 booklet listed a $54,300 wage base, a $176,100 Paid Leave cap, and 2.0 cents per hour for the Workers’ Benefit Fund. Do not reuse those for 2026.

Paid Leave has a size rule. Employers with fewer than 25 workers withhold the 60 percent employee share and do not owe the 40 percent employer share unless they took an assistance grant. A family with one nanny is well under 25.

The Workers’ Benefit Fund rises to 2.4 cents per hour for 2027. Oregon WBF tax covers the change and how to split it with the worker.

A year with one nanny

Say a family pays a nanny $30,000 in 2026 for 2,000 hours of work, with no state income tax withheld. Use the unemployment rate on your own notice. This example uses 2.4 percent, the 2026 new-employer base rate. These are example figures you can redo.

• Unemployment, paid by the family: 2.4 percent of $30,000, or $720.
• Paid Leave, employee share withheld from the nanny: 60 percent of 1 percent, which is 0.6 percent of $30,000, or $180. A family under 25 workers does not owe the employer share without an assistance grant.
• Workers’ Benefit Fund: 2,000 hours times 1.8 cents is $36. You may take up to half, $18, from the nanny.

All of it goes on one Form OA, with four Form 132 Domestic pages, one for each quarter.

Paying

The booklet says to pay on Revenue Online, or by mail with a Form OR-OTC-V voucher and a check made out to the Oregon Department of Revenue. Payment is due with the report.

Late penalties

The 2025 booklet lists:

• Unemployment: if more than 10 days late and you had a warning or penalty in the past three years, $11 per employee, with a $100 minimum.
• Paid Leave: 2 percent of employee wages, rounded to the nearest $100.
• State withholding, if you withhold: 5 percent of unpaid tax, plus 20 percent if more than a month late.
• Workers’ Benefit Fund: $50 to $2,000 if more than 10 days late.
• Interest of 1.5 percent a month on unpaid unemployment and Paid Leave.

The federal side

Form OA is only the Oregon report. Federal household payroll goes on Schedule H with your own Form 1040, and the worker gets a Form W-2. Nanny payroll covers the federal lines for 2026, including the $3,000 Social Security and Medicare line and the $1,000 federal unemployment line.

Next step

Some payroll services handle household employers and file Form OA. Check the plan’s help page before you count on it. The methodology page explains how we grade the state side of each product. Gusto is one plain link. Patriot is the other service on this site. The Oregon page has the account setup.