Oregon State

SECTION 1: Licensed and non-licensed employees requirements:

What are the licensing requirements for accounting firms in the state?

Does the firm itself need to be licensed or only the individual accountants?

What are the requirements (education, experience, etc.)?

Must an examination be taken and passed (when offered, online or in-person, what is the passing grade)?

What are the fees?

Is there reciprocity for accountants licensed in another state?

What are the continuing educational requirements?

SECTION 2: Registration Requirements:

What are the registration requirements for doing business in the state?

If DRDA has an employee living in the state and working remotely, does DRDA have to register as an employer with that state?

Does DRDA have to register as a CPA firm doing business in the state?

What types of professional designations are recognized in the state (e.g. LLC, PLLC, PC etc.)?

SECTION 3: TAXES

What are the rules regarding payroll and employment tax?

Does the firm have to be registered as an employer?

Is there a state income tax?

What are the rules for withholding and paying state taxes?

SECTION 4: Employee Benefits

What are the rules regarding employee benefits?

Are there any required benefits that must be provided (e.g., Workers Compensation, Unemployment Insurance, Disability Insurance, sick pay (not otherwise governed by ACA), family leave (not otherwise required by FMLA), vacation leave (paid or unpaid)? Describe the requirements for each of these benefits.

Is there a minimum wage requirement higher than the federal minimum wage (you should check individual cities in the state)?

Are there other wage and salary laws that go beyond FLSA?

SECTION 5: Labor Relations

What are the rules regarding labor relations?

Is the state a right to work state?