8.01: What needs to be remitted

8.01: What needs to be remitted

All reporting units are required to remit to ORS the following withholdings:

• The correct employee defined benefit (DB) contributions from the reportable compensation of all Basic 4%, MIP, Pension Plus, and Pension Plus 2 members.

• Tax-Deferred Payments (TDP).

• The correct employee retirement healthcare fund contributions for members with the premium subsidy benefit.

• The correct employer contributions for both pension and healthcare.

• Employee DB contributions for workers' compensation payments, whether the reporting unit is self-insured or has a third-party insurer. Workers' compensation wage totals should be included in reportable compensation (DB) totals for all Basic 4%, MIP, Pension Plus, and Pension Plus 2 members.
• The correct employer and employee DC contributions from the gross wages of all Pension Plus, Pension Plus 2, Defined Contribution (DC), and Personal Healthcare Fund (PHF) participants.

Note: If the employee requires a DTL4 record and your reporting unit uses a third-party insurance provider to pay WWC, do not include workers' compensation in the wage total for the Employer Reported Wages field on a DTL4 record. If your reporting unit is self-insured for workers' compensation, include WWC wage totals in the Employer Reported Wages field on a DTL4 record. Do not include short-term disability (STD) or long-term disability (LTD) wages as part of the gross wage total on a Detail 4 (DTL4) record when calculating member and employer contributions for Pension Plus, Pension Plus 2, DC, and PHF participants. No part of STD or LTD wages should be entered in the Employer Reported Wages field on a DTL4 record.

• Employer and employee contributions for retirees, if applicable.
• Additional university payments (non-member/non-ORP contributions).

Last updated: 04/13/2022