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K
Run payroll

Taxes and filings

Every figure here is a rate against a base. Lark Coffee Roasters LLC deposits on the semi-weekly schedule, and the quarterly returns are built from those deposits rather than typed.

Withheld from people

$78,998.28

held on their behalf, never the shop’s money

The shop’s own share

$43,226.77

matching FICA, unemployment, and nothing for Paid Leave

Deposited this year

$122,225.05

across 17 runs, on the Wednesday after each pay day

Next due

31 Oct

Form 941 · Q3 2026 · Jul – Sep

By quarter

What was owed, and to whom
Federal is the 941 — income tax plus both halves of FICA. Oregon is the OQ. The third band is federal unemployment and Paid Leave Oregon.
Federal · 941Oregon · OQUnemployment & leave

Q1 2026 · 6 runs

$42,879.07
941
$28,726.72
OQ
$12,633.30
Unemployment
$1,519.05

Q2 2026 · 6 runs

$42,665.57
941
$28,960.17
OQ
$12,731.69
Unemployment
$973.71

Q3 2026 · 5 runs

$36,680.41
941
$24,931.73
OQ
$10,933.46
Unemployment
$815.22

The third band all but disappears after March. Unemployment is charged on the first $7,000 a person earns federally and the first $54,300 in Oregon — and a coffee shop clears both early. Q3 is short because September has not been paid yet.

Every rate on this payroll

What each one actually is
A tax is a rate against a base with a ceiling. Both columns name all three, because 'why is unemployment zero this month' is the question a small employer actually has.

Withheld from the person

Federal income taxPercentage method, annualised, against the W-4 on file
Table
Social SecurityStops at $184,500 of wages
6.20%
MedicareNo ceiling · +0.9% over $200,000
1.45%
Oregon income taxFour bands, with the exemption credit applied
Table
Statewide transit taxOregon's, on every dollar of wages
0.1%
Paid Leave OregonThe employee's 60% of a 1% contribution
0.6%

Paid by the shop

Social Security and MedicareMatched, dollar for dollar
7.65%
Federal unemployment6% less the 5.4% state credit, on the first $7,000
0.6%
Oregon unemploymentAt this shop's experience rate, on the first $54,300
2.4%
Paid Leave OregonUnder 25 employees — the employer share does not apply
None
401(k) matchThe first 3% of a deferral, dollar for dollar
3%
Workers' Benefit FundCharged by the hour worked, split down the middle
$0.011/hr

The Workers’ Benefit Fund is the odd one out: it is the only line on a stub charged by the hour rather than by the dollar, which is why a part-time week moves it and a raise does not.

Filings

Every return this year
Two quarters filed, this quarter accruing, and the January forms already scheduled.
2 accruing
  • Form 941
    Q1 2026 · Jan – Mar · IRS
    $28,726.72
    Filed
    Due
    30 Apr 2026
    Filed
    22 Apr
  • Form OQ
    Q1 2026 · Jan – Mar · Oregon DOR
    $12,633.30
    Filed
    Due
    30 Apr 2026
    Filed
    22 Apr
  • Form 941
    Q2 2026 · Apr – Jun · IRS
    $28,960.17
    Filed
    Due
    31 Jul 2026
    Filed
    24 Jul
  • Form OQ
    Q2 2026 · Apr – Jun · Oregon DOR
    $12,731.69
    Filed
    Due
    31 Jul 2026
    Filed
    24 Jul
  • Form 941
    Q3 2026 · Jul – Sep · IRS
    $24,931.73
    Accruing
    Due
    31 Oct 2026
  • Form OQ
    Q3 2026 · Jul – Sep · Oregon DOR
    $10,933.46
    Accruing
    Due
    31 Oct 2026
  • Form 940
    2026 · federal unemployment · IRS
    $714
    Scheduled
    Due
    1 Feb 2027
  • W-2 and W-3
    2026 · fourteen employees · IRS
    No payment
    Scheduled
    Due
    1 Feb 2027
  • 1099-NEC
    2026 · three contractors · IRS
    No payment
    Scheduled
    Due
    1 Feb 2027