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<\/a><\/figure><\/div>\n\n\nChecklist for Oregon household employers<\/strong><\/h2>\n\n\n\nWe know you\u2019re busy so here\u2019s a quick \u201cto-do\u201d list with links to extra details below.<\/p>\n\n\n\n
Beginning of employment <\/strong><\/h3>\n\n\n\n\n- Verify caregiver\u2019s work eligibility<\/a>.<\/li>\n\n\n\n
- Set up EIN & state tax account(s)<\/a>.<\/li>\n\n\n\n
- Obtain workers\u2019 compensation insurance<\/a>. <\/li>\n\n\n\n
- Display employment posters<\/a>. <\/li>\n<\/ul>\n\n\n\n
During employment <\/strong><\/h3>\n\n\n\n\n- File returns, remit taxes and manage correspondence.<\/a><\/li>\n\n\n\n
- Pay at least Oregon minimum wage<\/a>. <\/li>\n\n\n\n
- Pay overtime<\/a>, when it applies.<\/li>\n\n\n\n
- Provide paid time off<\/a>.<\/li>\n\n\n\n
- Provide sick leave<\/a>.<\/li>\n<\/ul>\n\n\n\n
Optional benefits for your employee<\/strong><\/h3>\n\n\n\n\n- Health insurance<\/a><\/li>\n\n\n\n
- Mileage reimbursement<\/a><\/li>\n<\/ul>\n\n\n\n
Ending employment<\/strong><\/h3>\n\n\n\n\n- Manage unused paid time off<\/a>. <\/li>\n\n\n\n
- Close down your state employment tax account(s)<\/a>.<\/li>\n\n\n\n
- Maintain payroll records<\/a>.<\/li>\n<\/ul>\n\n\n\n<\/div>\n\n\n\n
Beginning of employment <\/strong><\/h2>\n\n\n\nVerify caregiver\u2019s work eligibility<\/h3>\n\n\n\n
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they\u2019re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver\u2019s employment eligibility is ever questioned.<\/p>\n\n\n\nSet up EIN & state tax account(s)<\/h3>\n\n\n\n
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>\n\n\n\nWorkers\u2019 compensation<\/strong><\/h3>\n\n\n\nHousehold employers in Oregon are not required to carry workers\u2019 compensation insurance<\/a>; however, we advise all families to do so. These policies pay for medical expenses and lost wages if an employee has a work-related injury or illness. Obtain an instant quote and purchase a policy online<\/a>, or contact our partner, Clarke White, at 804-267-1210 or wcnanny@allrisks.com<\/a>.<\/p>\n\n\n\nEmployment posters <\/strong><\/h3>\n\n\n\nFamilies in Oregon are required to notify their employee of their rights by sharing these posters<\/a>. <\/p>\n\n\n\nDuring employment <\/strong><\/h2>\n\n\n\nFile returns, remit taxes and manage correspondence<\/h3>\n\n\n\n\n- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>\n\n\n\n
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>\n\n\n\n
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>\n\n\n\n
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time.<\/li>\n<\/ul>\n\n\n\n
Minimum wage rates<\/h3>\n\n\n\n
The minimum wage rate in Oregon is dependent on the county where the work is performed.<\/p>\n\n\n\n
\n- $13.70\/hour for household employers living in Rural Counties: Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union, Wallowa and Wheeler.<\/li>\n\n\n\n
- $14.70\/hour for household employers living in Urban Counties: Benton, Clatsop, Columbia, Deschutes, Hood River, Jackson, Josephine, Lane, Lincoln, Linn, Marion, Polk, Tillamook, Wasco and Yamhill counties.<\/li>\n\n\n\n
- $15.95\/hour for household employers living in Portland Metro: Clackamas, Multnomah and Washington counties.<\/li>\n<\/ul>\n\n\n\n
Oregon overtime requirements<\/h3>\n\n\n\n\n- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>\n\n\n\n
- Live-in employees must be paid 1.5x their hourly rate for all hours worked over 44 in a workweek.<\/li>\n\n\n\n
- Household employees must be given at least 24 consecutive hours of rest each calendar week if they work 40 or more hours. If the employee agrees to work on their day of rest, they must be paid overtime for each hour they work that day.<\/li>\n\n\n\n
- Overtime is not required to be paid when work is performed on a holiday. <\/li>\n<\/ul>\n\n\n\n
Paid time off<\/h3>\n\n\n\n
Families in Oregon are required to provide 3 paid days off to their employees if they have been employed for at least 1 year and worked an average of 30 hours per week.<\/p>\n\n\n\n
Sick leave<\/h3>\n\n\n\n
Household employers in Oregon are required to provide up to 40 hours of unpaid <\/em>sick time to their employees every calendar year. Sick time accrues at 1 hour for every 30 hours worked and can roll over from year to year as long as the total sick time accrued is not more than 40 hours. Mandatory paid sick time is only for employers with at least 10 employees \u2013 or 6 employees for employers in Portland. <\/p>\n\n\n\nOptional benefits for your employee <\/strong><\/h2>\n\n\n\nHealth insurance<\/h3>\n\n\n\n
Families with only 1 employee can make contributions toward their employee\u2019s health insurance premiums and treat the amount as non-taxable compensation. In this scenario, neither the employee nor the employer are required to pay any taxes on that portion of the compensation.<\/p>\n\n\n\n
Families with 2 or more employees have 3 options:<\/p>\n\n\n\n
\n- Set up an Individual Coverage Health Reimbursement Arrangement (ICHRA).<\/li>\n\n\n\n
- Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).<\/li>\n\n\n\n
- Purchase a policy through SHOP (Small Business Health Options Program). <\/li>\n<\/ol>\n\n\n\n
- \n
- Verify caregiver\u2019s work eligibility<\/a>.<\/li>\n\n\n\n
- Set up EIN & state tax account(s)<\/a>.<\/li>\n\n\n\n
- Obtain workers\u2019 compensation insurance<\/a>. <\/li>\n\n\n\n
- Display employment posters<\/a>. <\/li>\n<\/ul>\n\n\n\n
During employment <\/strong><\/h3>\n\n\n\n
- \n
- File returns, remit taxes and manage correspondence.<\/a><\/li>\n\n\n\n
- Pay at least Oregon minimum wage<\/a>. <\/li>\n\n\n\n
- Pay overtime<\/a>, when it applies.<\/li>\n\n\n\n
- Provide paid time off<\/a>.<\/li>\n\n\n\n
- Provide sick leave<\/a>.<\/li>\n<\/ul>\n\n\n\n
Optional benefits for your employee<\/strong><\/h3>\n\n\n\n
- \n
- Health insurance<\/a><\/li>\n\n\n\n
- Mileage reimbursement<\/a><\/li>\n<\/ul>\n\n\n\n
Ending employment<\/strong><\/h3>\n\n\n\n
- \n
- Manage unused paid time off<\/a>. <\/li>\n\n\n\n
- Close down your state employment tax account(s)<\/a>.<\/li>\n\n\n\n
- Maintain payroll records<\/a>.<\/li>\n<\/ul>\n\n\n\n
<\/div>\n\n\n\nBeginning of employment <\/strong><\/h2>\n\n\n\n
Verify caregiver\u2019s work eligibility<\/h3>\n\n\n\n
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they\u2019re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver\u2019s employment eligibility is ever questioned.<\/p>\n\n\n\n
Set up EIN & state tax account(s)<\/h3>\n\n\n\n
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>\n\n\n\n
Workers\u2019 compensation<\/strong><\/h3>\n\n\n\n
Household employers in Oregon are not required to carry workers\u2019 compensation insurance<\/a>; however, we advise all families to do so. These policies pay for medical expenses and lost wages if an employee has a work-related injury or illness. Obtain an instant quote and purchase a policy online<\/a>, or contact our partner, Clarke White, at 804-267-1210 or wcnanny@allrisks.com<\/a>.<\/p>\n\n\n\n
Employment posters <\/strong><\/h3>\n\n\n\n
Families in Oregon are required to notify their employee of their rights by sharing these posters<\/a>. <\/p>\n\n\n\n
During employment <\/strong><\/h2>\n\n\n\n
File returns, remit taxes and manage correspondence<\/h3>\n\n\n\n
- \n
- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>\n\n\n\n
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>\n\n\n\n
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>\n\n\n\n
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time.<\/li>\n<\/ul>\n\n\n\n
Minimum wage rates<\/h3>\n\n\n\n
The minimum wage rate in Oregon is dependent on the county where the work is performed.<\/p>\n\n\n\n
- \n
- $13.70\/hour for household employers living in Rural Counties: Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union, Wallowa and Wheeler.<\/li>\n\n\n\n
- $14.70\/hour for household employers living in Urban Counties: Benton, Clatsop, Columbia, Deschutes, Hood River, Jackson, Josephine, Lane, Lincoln, Linn, Marion, Polk, Tillamook, Wasco and Yamhill counties.<\/li>\n\n\n\n
- $15.95\/hour for household employers living in Portland Metro: Clackamas, Multnomah and Washington counties.<\/li>\n<\/ul>\n\n\n\n
Oregon overtime requirements<\/h3>\n\n\n\n
- \n
- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>\n\n\n\n
- Live-in employees must be paid 1.5x their hourly rate for all hours worked over 44 in a workweek.<\/li>\n\n\n\n
- Household employees must be given at least 24 consecutive hours of rest each calendar week if they work 40 or more hours. If the employee agrees to work on their day of rest, they must be paid overtime for each hour they work that day.<\/li>\n\n\n\n
- Overtime is not required to be paid when work is performed on a holiday. <\/li>\n<\/ul>\n\n\n\n
Paid time off<\/h3>\n\n\n\n
Families in Oregon are required to provide 3 paid days off to their employees if they have been employed for at least 1 year and worked an average of 30 hours per week.<\/p>\n\n\n\n
Sick leave<\/h3>\n\n\n\n
Household employers in Oregon are required to provide up to 40 hours of unpaid <\/em>sick time to their employees every calendar year. Sick time accrues at 1 hour for every 30 hours worked and can roll over from year to year as long as the total sick time accrued is not more than 40 hours. Mandatory paid sick time is only for employers with at least 10 employees \u2013 or 6 employees for employers in Portland. <\/p>\n\n\n\n
Optional benefits for your employee <\/strong><\/h2>\n\n\n\n
Health insurance<\/h3>\n\n\n\n
Families with only 1 employee can make contributions toward their employee\u2019s health insurance premiums and treat the amount as non-taxable compensation. In this scenario, neither the employee nor the employer are required to pay any taxes on that portion of the compensation.<\/p>\n\n\n\n
Families with 2 or more employees have 3 options:<\/p>\n\n\n\n
- \n
- Set up an Individual Coverage Health Reimbursement Arrangement (ICHRA).<\/li>\n\n\n\n
- Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).<\/li>\n\n\n\n
- Purchase a policy through SHOP (Small Business Health Options Program). <\/li>\n<\/ol>\n\n\n\n
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>\n\n\n\n
- Close down your state employment tax account(s)<\/a>.<\/li>\n\n\n\n
- Mileage reimbursement<\/a><\/li>\n<\/ul>\n\n\n\n
- Pay at least Oregon minimum wage<\/a>. <\/li>\n\n\n\n
- Set up EIN & state tax account(s)<\/a>.<\/li>\n\n\n\n