Who needs an unemployment insurance, Paid Leave Oregon and transit taxes, new hire reporting and workers’ compensation in Oregon?

Issued by Oregon Employment Department; Oregon Department of Revenue; Oregon Child Support Program; Workers’ Compensation Division (DCBS), at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Oregon

The Oregon table lists this for every kind of business.

Workers’ compensation coverage is required for every employer with any employee, full or part time, from the first hire, and must be posted. Report each new hire, and each contractor expected to work more than 20 days, within 20 days.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Oregon Employment Department; Oregon Department of Revenue; Oregon Child Support Program; Workers’ Compensation Division (DCBS).

Sources and dates

Employment Department current tax and contribution rates (2026); Paid Leave Oregon employer pages; Department of Revenue statewide transit tax page; Child Support Program new hire reporting; ORS 656.017. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.