[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-305029-105":53,"doc-detail-305029-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","community-safety-payroll-tax-self-employment-tax-instructions","Community Safety Payroll Tax - Self-Employment Tax Instructions","","Community Safety Payroll Tax Ordinance No. 20616 establishes long-term funding for community safety services in Eugene, with the payroll tax effective January 1, 2021. The document explains that the Self-Employment component applies to net earnings from self-employment business activities within Eugene city limits, while outlining who is responsible, key definitions, exemptions for clergy in specific contexts, and annual return filing rules and deadlines. It also covers available forms, payment via MUNIRevs, extensions, reduced tax rates, and how to determine Eugene city limits for business locations.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/community-safety-payroll-tax-self-employment-tax-instructions/305029/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/community-safety-payroll-tax-self-employment-tax-instructions/305029.png","ImageObject",442,249,{"name":88,"@type":89},"Hazel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the Community Safety Payroll Tax and when does it start?","Question",{"text":108,"@type":109},"The Eugene City Council passed Ordinance No. 20616 to fund community safety services. The Payroll Tax is effective beginning January 1, 2021.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who is required to pay the Self-Employment Tax?",{"text":113,"@type":109},"Individuals or partnerships with a physical address in Eugene city limits must pay the tax on net earnings from self-employment business activities. Certain parties (such as sole proprietors, independent contractors, partnership members) and those with net earnings greater than $400 may be required to pay.",{"name":115,"@type":106,"acceptedAnswer":116},"How are Self-Employment Tax returns filed and when are they due?",{"text":117,"@type":109},"The Self-Employment Tax is paid annually and is due on the 15th day of the fourth month following the end of the calendar year. Fiscal year filers follow a similar rule based on the end of the fiscal year, with due dates adjusted to the next business day if they fall on a weekend or legal holiday.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},305029,1790202320,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},137441390410,"https://ap-avatar.wpscdn.com/avatar/2000252f4ab5702993?_k=1776741390130283984","What is the Community Safety Payroll Tax?  \nOn June 10, 2019, the Eugene City Council passed the Community Safety Payroll Tax Ordinance (No. 20616) to provide long-term funding for community safety services. The Payroll Tax will be effective beginning January 1, 2021.  \nThere are three components of the payroll tax-an Employer Payroll Tax, an Employee Payroll Tax, and a tax on Self-Employment earnings.  \n• The Self-Employment Tax is applied to thenet earnings from self-employed persons with a physical address in the Eugene city limits.  \nMUNIRevs Tax Administration Service  \nThe City of Eugene has partnered with MUNIRevs, an online tax administration service, to provide online registration, filing, and payment options.  \nThe service makes filing and paying easy with tax forms, electronic notices and reminders, as well as filing and payment history all on an easy to use website.  \nVisit [https://eugene. munirevs. com](https://eugene. munirevs. com) to get registered and say good-bye to paper forms.  \nSelf-Employment Tax  \nThe Self-Employment (SE) tax is imposed on thenet earnings from self-employment business activities of individuals or partnerships with a physical address in the Eugene city limits.  \n“Net earnings from Self-Employment” is defined in section 1402 of the Internal Revenue Code of 1986, as that section was in effect and operative on December 31, 1988.  \nAnyone who has self-employment earnings from a business located in the Eugene city limits must pay this tax. Persons who must pay the selfemployment tax include self-employed individuals, sole proprietors, independent  \ncontractors, members of a partnership, and persons who have net self-employment earnings greater than $400 from business locations in the Eugene city limits.  \nFor payroll periods that begin on or after January 1, 2022 , an employing unit subject to the SelfEmployment Tax with employees is responsible for paying both the quarterly Employee and Employer Payroll Tax as well as the annual Self-Employment Tax. See the Tax Treatment Charts for more information on this updated tax treatment.  \nPartnerships. Partnerships aren't subject to the Self-Employment Tax. The individual selfemployed partners of the partnership are responsible for filing and paying the tax. However, a partnership may choose to file one return and pay the tax for all individual partners.  \nExemptions-  \n• Clergy. Compensation received by clergy or a member of a religious order when performing religious services is not subject to this tax. However, compensation received for performing religious services as an independent contractor is subject to this tax.  \nReturns  \nThe Self-Employment Tax is paid on an annual basis. It is due on the 15th day of the fourth month following the end of the calendar year.  \nFor employing units subject to the SelfEmployment Tax filing a fiscal year return, the return is due on the 15th day of the fourth month following the end of the fiscal year. If the business is a fiscal year filer, please contact the city at [cspayrolltaxhelp@eugene-or.gov](cspayrolltaxhelp@eugene-or.gov) as the SelfEmployment Tax form due date may need to be adjusted.  \nWhen the due date falls on a Saturday, Sunday, or legal holiday, the due date will be the next business day.  \nFor the 2025 tax year, the due date for calendar year filers is April 15, 2026.  \nExtensions- If allowed an extension for Federal or Oregon purposes, the business is allowed the same extension for the Eugene SE Tax. If the business has been granted an extension, it must make the payment by the original due date of the return to avoid a penalty and interest charge. An extension of time to file does not mean more time to pay.  \nForms  \nThe SE tax form– Self-Employed Tax Annual Return (Form EUG-SE) is submitted annually.  \nThe Voucher form – Form EUG-PY-V for paper forms submitted with check, cashier’s check or money order payments via mail. See ‘Payments’below for where to send mailed payments.  \nIf a self-emp","cbCaijBFWOBxt8qN","https://ap.wps.com/l/cbCaijBFWOBxt8qN","pdf",116165,"English","# Self-Employment Tax Overview\n## Tax effective date and structure\n## Who must pay and definitions\n# Filing, Payments, and Forms\n## Annual returns and due dates\n## Extensions and penalties\n## EUG-SE and EUG-PY-V forms\n# Tax Rates and Exemptions\n## Standard and reduced rates\n## Clergy and religious service exemptions\n# Calculating and Determining City Limits\n## Two or fewer employees calculation\n## Eugene city limits vs. urban growth boundary\n## Business location definition","[{\"question\":\"What is the Community Safety Payroll Tax and when does it start?\",\"answer\":\"The Eugene City Council passed Ordinance No. 20616 to fund community safety services. The Payroll Tax is effective beginning January 1, 2021.\"},{\"question\":\"Who is required to pay the Self-Employment Tax?\",\"answer\":\"Individuals or partnerships with a physical address in Eugene city limits must pay the tax on net earnings from self-employment business activities. Certain parties (such as sole proprietors, independent contractors, partnership members) and those with net earnings greater than $400 may be required to pay.\"},{\"question\":\"How are Self-Employment Tax returns filed and when are they due?\",\"answer\":\"The Self-Employment Tax is paid annually and is due on the 15th day of the fourth month following the end of the calendar year. Fiscal year filers follow a similar rule based on the end of the fiscal year, with due dates adjusted to the next business day if they fall on a weekend or legal holiday.\"}]","Community Safety Payroll Tax - Self-Employment Tax Instructions | PDF",1789821253]