What you pay in contributions for your employees is not an amount you report in Form OQ. You fill in the employee and employer Paid Leave Oregon subject wages and contribution information on your combined quarterly payroll report. Paid Leave doesn’t need to know who paid the employee contribution; it would be up to the employer to track the payments. The employees’ paystub should track what you paid for them.
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.