Yes. You must file combined payroll reports and provide Paid Leave subject wage information for all employees on Form 132 - Employee Detail Report and employee count information on Form OQ - Oregon Combined Quarterly Report. The only difference in payroll reporting for equivalent plan employers is that the contribution amount due is zero. Tax forms and more information on payroll reporting can be located here.
Gross wages are the amount you pay your employees before you take out any taxes or deductions, and are sometimes equal to subject wages. If your employees have specific deductions such as flexible spending or health savings accounts, you will remove these deductions from your employees' wages before taxes and other deductions. In this case, this amount is your employees' subject wages.