Payroll and OTL - EBS (MOSC)

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Should Portland OR Metro SHS subject wages be reported on the W2 for employees with no withholding?

Oracle EBS vs. 12.2.11. We noticed employees who opted in to the Metro SHS tax but who did not have sufficient subject wages to have taxes withheld did not have their subject wages accumulated and reported on their W2's. Guidance from the City of Portland seems to indicate that the wages should be reported, regardless of whether taxes were withheld. What have other Metro employers' findings been regarding this?

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