Hiring and payroll taxes for an Oregon therapy practice

Check what you learned

10 questions from this lesson. Answers are checked as you go; nothing is recorded.

1. 1 / 10

   Which three groups of factors does the IRS use in its common‑law test to decide if a worker is an employee or an independent contractor?

   ABehavioral control, financial control, and type of relationshipBState law classification, tax filing status, and benefits offeredCNumber of hours worked, location, and equipment usedDJob title, salary level, and length of employment
   Hint

   Look at the section describing the IRS independent contractor or employee guide.

2. 2 / 10

   What form must an employee complete before receiving their first paycheck to determine federal income tax withholding?

   AForm OQBForm I‑9CForm W‑4DForm 941
   Hint

   See the paragraph titled “Before the first paycheck.”

3. 3 / 10

   How long must an employer retain a completed Form I‑9 after the hire date?

   AThree years after the hire date or one year after employment ends, whichever is laterBOne year after the hire dateCIndefinitelyDFive years after the hire date
   Hint

   Refer to the I‑9 requirements in the lesson.

4. 4 / 10

   By when must Oregon employers report new hires to the Oregon Child Support Program?

   AWithin 5 business days of the hire dateBWithin 30 days of the hire dateCWithin 60 days of the hire dateDWithin 20 days of the hire date
   Hint

   Check the Oregon new hire report requirement.

5. 5 / 10

   Which quarterly filing combines state income tax withholding, transit tax, unemployment insurance, Paid Leave Oregon, and the Workers’ Benefit Fund assessment?

   AForm 940BForm 941CForm OQ (Combined Payroll Tax Report)DForm W‑2
   Hint

   Look at the description of Oregon’s combined report.

6. 6 / 10

   What is the 2026 Oregon UI taxable wage base per employee?

   A$56,700B$60,000C$54,300D$50,000
   Hint

   Refer to the key 2026 Oregon payroll figures table.

7. 7 / 10

   For a practice with fewer than 25 employees, what is the employer’s responsibility regarding the Paid Leave Oregon contribution?

   AOnly pay the employer shareBPay both the employer and employee sharesCWithhold the employee share but do not pay the employer shareDNo obligation to withhold or pay any share
   Hint

   See the paragraph discussing the Paid Leave line and small practices.

8. 8 / 10

   Under BOLI sick time rules, how many hours of protected sick time does an employee earn for every 30 hours worked?

   AThree hoursBTwo hoursCOne hourDHalf an hour
   Hint

   Check the section on protected sick time.

9. 9 / 10

   What form should a practice collect from a contractor before the first payment?

   AForm W‑9BForm I‑9CForm W‑4DForm 1099‑NEC
   Hint

   Look at the contractor onboarding steps.

10. 10 / 10

    If a contractor is paid $2,500 in 2026, what tax form must the practice file for that contractor?

    AForm W‑2BForm 1099‑NECCForm OQDForm 941
    Hint

    Refer to the reporting threshold for 1099‑NEC in 2026.