Community Safety Payroll Tax registration (Eugene, Oregon)

The Eugene City Council passed the Community Safety Payroll Tax Ordinance (No. 20616) to provide long-term funding for community safety services. The Community Safety Payroll tax will be effective January 1, 2021.

All employers who are paying wages to employees and self-employed persons with a physical address in the Eugene city limits must register and file with the City of Eugene. Eugene employers can now register online in MUNIRevs.

To register:

1. Go to the MUNIRevs website https://eugene.munirevs.com/
2. Select “New User”
3. Complete the user profile to set up your account
4. Register your business(es).

How is the tax calculated:

The employer payroll tax rate is .0021, unless the employer had two or less employees during the year, in which the tax rate is .0015 on total subject wages up to $100,000.

You will use the tax rate of .0021 on subject wages for the first three quarters and reconcile on the 4th quarter return (or final return) if you qualify for the reduced tax rate using the worksheet on page 3 of Form EUG-PY-1, Employer Payroll Tax Quarterly Return. The difference will be used to reduce the tax due for the 4th quarter; or if there is an overpayment, the overpayment will be applied as a credit (or prepayment) for the next quarter. You can also request a refund by checking a box on the form.

For more information, please visit https://www.eugene-or.gov/4281/Community-
Safety-Payroll-Tax