Salem Business Filing Deadlines & Ongoing Requirements
What a business in Salem keeps doing after it opens: recurring filings, renewals and the events that trigger new obligations. Change the business details to fit yours.
Where Salem, OR filings and renewals are tracked
- Renew Salem business license · City of Salem Permit Application Center (city)
- Annual reports: Oregon Secretary of State, Corporation Division
- Tax returns and payments: Oregon Department of Revenue
- Unemployment insurance filings: Oregon Employment Department
Renewals, filing triggers and recurring deadlines in Salem
13 items in your plan repeat on a schedule. Each one lists its authority and when it comes due.
Recurring filings and renewals
- File federal income tax return: Form 1040 with Schedule C · every year · April 15 · IRS
- Deposit federal payroll taxes · every month · 15th day of the following month · IRS
- File Form 941 (Employer's Quarterly Federal Tax Return) · every quarter · April 30, July 31, October 31, January 31 · IRS
- File Form 940 (Federal Unemployment Tax) · every year · January 31 · IRS
- Issue Forms W-2 and file W-3 · every year · January 31 · IRS / SSA
- File Annual Report (Oregon) · every year · On the anniversary of formation · Oregon Secretary of State, Corporation Division
- Register for and file Oregon entity-level taxes · every year · Oregon Department of Revenue
- File wage reports and pay unemployment insurance contributions (Oregon) · every quarter · Oregon Employment Department
- Paid Leave Oregon contributions · every quarter · Oregon Employment Department
- File the annual unclaimed property holder report (Oregon) · every year · November 1 · Oregon unclaimed property program
- Obtain food service establishment / health permit · every year · Polk County health department (Oregon)
- City business license and local business income taxes — Salem, Polk County, Oregon · every year · City (e.g., Portland Revenue Division): Salem / Polk County
- Renew Salem business license · every year · Within 30 days of expiration (December 31) · City of Salem Permit Application Center
Filings triggered by an event
- Complete Form I-9 for each new hire: applies when Business has employees
- Report new hires to the Oregon new hire directory: applies when 3 employees in Oregon
Federal
State
County
City
Common questions about Salem
The state licenses your industry through its own regulator, and the city and county add local permits. These are the authorities and local items on record for Salem:
- Contractor licensing: Oregon Construction Contractors Board
- Real estate licensing: Oregon Real Estate Agency
- Alcohol licensing: Oregon Liquor and Cannabis Commission
- Child care licensing: Oregon Department of Early Learning and Care
- Health facility licensing: Oregon Health Authority
- Renew Salem business license (City of Salem Permit Application Center, city)
With your current selections, the licenses and permits are: Obtain food service establishment / health permit; Ensure certified food protection manager on staff; City business license and local business income taxes — Salem, Polk County, Oregon; Obtain certificate of occupancy for premises in Salem; Renew Salem business license. Change the industry above to see yours.
Sources: sos.oregon.gov, oregon.gov, oregon.gov
In your plan for Salem, requirements come from four levels. Oregon sets formation, state taxes and employer rules; the city and county add local licenses and taxes.
- Federal (8): Obtain an Employer Identification Number (EIN); File federal income tax return: Form 1040 with Schedule C; Deposit federal payroll taxes; File Form 941 (Employer's Quarterly Federal Tax Return)…
- State (15): Maintain a registered agent in Oregon; File Annual Report (Oregon); Register for and file Oregon entity-level taxes; None (Oregon)…
- County (1): Obtain food service establishment / health permit
- City (3): City business license and local business income taxes — Salem, Polk County, Oregon; Obtain certificate of occupancy for premises in Salem; Renew Salem business license
Sources: sos.oregon.gov, oregon.gov
- Register for unemployment insurance with Oregon Employment Department.
- Workers' compensation: Oregon Workers' Compensation Division. Required when: 1 employee
- Paid Leave Oregon contributions: applies from 1 employee.
- Register to withhold Oregon income tax from wages.
- Your plan adds these employer steps: Report new hires to the Oregon new hire directory; Carry workers' compensation insurance (Oregon); Display required federal labor law posters; Complete Form I-9 for each new hire; Display required Oregon workplace notices.
Sources: oregon.gov, oregon.gov, oregon.gov