Oregon-specific payroll obligations
Oregon employers manage state income tax withholding, unemployment insurance, the statewide transit tax, Paid Leave Oregon contributions, workers' compensation assessment, and — depending on location — TriMet transit tax in the Portland metro area or Lane Transit District tax around Eugene and Springfield. Cannabis employers get no exemption from any of it.
Labor allocation that supports inventory capitalization
A trimmer's hours belong in inventory. A budtender's hours generally do not. When payroll is processed without job coding, the entire wage expense tends to land in a single operating account, and the production labor that should have been capitalized into cost of goods sold is lost for tax purposes. We build the coding into the pay run so allocation is a byproduct of processing rather than a year-end reconstruction.
Workers, contractors and classification risk
Seasonal harvest crews, contract trimmers and shared management staff create classification questions that Oregon and the IRS both examine. We review arrangements before they become assessments, and document the basis for each classification.
Banking and pay delivery
Cannabis payroll still runs through a narrow set of willing providers. We work with the banking relationship you have — typically an Oregon credit union serving licensed operators — and structure funding and pay delivery around its actual constraints.
