Oregon Employers to Report Independent Contractors as New Hires

Oregon is requiring employers to report certain independent contractors to the state child support division, under a bill that will go into effect on Jan. 1, 2024.

SB 184 will require employers to report all independent contractors that are expected to perform services for more than 20 days. Employers will also have to report any independent contractors that previously performed services for them and who will perform services again at least 60 days later.

Employers may satisfy reporting requirements by submitting a federal Form W-9, Request for Taxpayer Identification Number and Certification, for each independent contractor to the Oregon Division ...