[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-301329-105":3,"doc-detail-301329-en":80,"detail-sidebar-cat-1-en-105":96},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","eug-se-self-employment-tax-instructions-20212022","EUG-SE - Self-Employment Tax Instructions 2021/2022","","Instructions for Eugene’s Self-Employment Tax for tax years 2021/2022 explain the Community Safety Payroll Tax’s purpose, effective dates, and how the self-employment tax is calculated and administered. The guidance covers who must pay, including thresholds and business types, and how the rules change when a self-employed entity has employees. It also explains key concepts such as net earnings, exemptions (e.g., clergy), filing and payment timing, extensions, available forms, and how to confirm whether a business location is within Eugene city limits.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/eug-se-self-employment-tax-instructions-20212022/301329/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/eug-se-self-employment-tax-instructions-20212022/301329.png","ImageObject",442,249,{"name":42,"@type":43},"Cipher","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is the Community Safety Payroll Tax and when does it start?","Question",{"text":62,"@type":63},"Eugene’s City Council passed the Community Safety Payroll Tax Ordinance to fund community safety services. The payroll tax becomes effective beginning January 1, 2021.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Who is required to pay the Self-Employment Tax?",{"text":67,"@type":63},"Self-employed individuals or partnerships with a physical address in Eugene city limits must pay on net earnings from self-employment. This includes sole proprietors and independent contractors, and generally applies when net self-employment earnings are greater than $400 from business locations in Eugene city limits.",{"name":69,"@type":60,"acceptedAnswer":70},"How do filing deadlines and extensions work for Eugene SE tax returns?",{"text":71,"@type":63},"The Self-Employment Tax is paid annually and is due the same day as federal and Oregon individual income tax returns for calendar year filers. If an extension is granted for federal or Oregon purposes, the same extension is allowed for Eugene SE tax, but payment must be made by the original due date to avoid penalty and interest.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},301329,1790144516,{"code":4,"msg":81,"data":82},"success",{"doc_id":78,"user_id":83,"nickname":42,"user_avatar":84,"doc_module":22,"category_id":85,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":86,"file_id":87,"file_url":88,"file_type":89,"file_size":90,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":91,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":92,"faqs":93,"seo_title":94,"seo_description":12,"update_tm":95,"read_time":22},687208528416,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc",17,"City of Eugene  \nSelf-Employment Tax 2021/2022  \nForm EUG-SE Instructions  \nWhat 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  \nthis tax. Persons who must pay the selfemployment tax include self-employed individuals, sole proprietors, independent contractors, members of a partnership, and persons who have net self-employment earnings greater than $400 from business locations in the Eugene city limits.  \nDue to updates to the administrative rules, a SelfEmployed entity with employees is subject to the Self-Employment Tax and Employee Tax for tax year 2021. Self-Employed entities with employees are not subject to the quarterly Employer Payroll Tax for calendar year 2021. However, these employing units are required to withhold and remit the quarterly Employee Payroll Tax.  \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 ora 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 the same day as Federal and  \nOregon individual income tax returns for calendar year filers. For 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 Self- Employment Tax form due date may need tobe adjusted.  \nFor the 2021 tax year, the due date for calendar year filers is April 15, 2022.  \nWhen the due date falls on a Saturday, Sunday, or legal holiday, the due date will be the next business day.  \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 e","cbCaighkTYY8nqjO","https://ap.wps.com/l/cbCaighkTYY8nqjO","pdf",186373,"English","# What is the Community Safety Payroll Tax?\n## Components and effective dates\n# Self-Employment Tax and who must pay\n## Net earnings and definitions\n## Employees and partnership treatment\n# Exemptions\n# Returns, due dates, and extensions\n# Forms and payments\n# Calculating SE Tax\n## Tax rates and reduced-rate rules\n# Eugene city limits and business location\n## Address verification","[{\"question\":\"What is the Community Safety Payroll Tax and when does it start?\",\"answer\":\"Eugene’s City Council passed the Community Safety Payroll Tax Ordinance to fund community safety services. The payroll tax becomes effective beginning January 1, 2021.\"},{\"question\":\"Who is required to pay the Self-Employment Tax?\",\"answer\":\"Self-employed individuals or partnerships with a physical address in Eugene city limits must pay on net earnings from self-employment. This includes sole proprietors and independent contractors, and generally applies when net self-employment earnings are greater than $400 from business locations in Eugene city limits.\"},{\"question\":\"How do filing deadlines and extensions work for Eugene SE tax returns?\",\"answer\":\"The Self-Employment Tax is paid annually and is due the same day as federal and Oregon individual income tax returns for calendar year filers. If an extension is granted for federal or Oregon purposes, the same extension is allowed for Eugene SE tax, but payment must be made by the original due date to avoid penalty and interest.\"}]","EUG-SE - Self-Employment Tax Instructions 2021/2022 | PDF",1789781055,{"code":4,"msg":81,"data":97},[98,103,108,113,118,123,126,131,136],{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},11,"Presentations",90,"presentations",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},12,"Resumes",80,"resumes",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},14,"Invoices",70,"invoices",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},15,"Posters",60,"posters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},16,"Social Media",50,"social-media",{"id":85,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":124,"slug":125},40,"forms",{"id":127,"doc_module":22,"doc_module_name":25,"category_name":128,"show_sort_weight":129,"slug":130},18,"Letters",30,"letters",{"id":132,"doc_module":22,"doc_module_name":25,"category_name":133,"show_sort_weight":134,"slug":135},21,"Paper Templates",5,"papers-templates",{"id":137,"doc_module":22,"doc_module_name":25,"category_name":138,"show_sort_weight":4,"slug":139},158,"General","general-158"]