Employers will file quarterly through the Oregon Combined Quarterly Tax Report. We have drafted updates to the OQ & 132 to include Paid Leave Oregon, which we will release prior to January 2023. Employers will detail the paid leave portion of all paid leave subject wages, employee count, and employee- and employer-paid leave contributions due. Each employer must also file an Oregon Employee Detail Report that includes paid leave subject wages. The Oregon Combined Quarterly Tax Report is due on or before the last day of the month following the close of the calendar quarter.