Washington State Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Washington State must file for a business license in WA and register online. They will then receive a number of ID and account numbers from the WA Department of Labor and Industries and Department of Employment Security.

Washington Employment Security Department Tax IDs

WA Employment Security (ES) Reference Number: 999999-99-9 (9 digits)
Unified Business Identifier (UBI): 999-999-999 (9 digits)
  • To look up an existing UBI number, use this tool.
  • Washington Employment Security Department-FLI Account Information
Worker's Comp Account ID: 999,999-99 (8 digits)
Participant Activation Code (PAC): 99999999 (8 digits)
Risk Class code: 9999-99 (6 digits)
  • For more explanation of the Risk Class, see this page.

Required Payroll Documentation:

Withholding 

  • Not applicable

Unemployment

  • Form 5208B (Quarterly Unemployment Insurance Wage Detail): If filed online, you can use a payroll report that contains Name, SSN, Gross Amount Paid, and Number of Hours Worked in a Quarter to balance prior quarters.

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

  • No

State Resources:

Visit state resources for specific tax rates and wage details:

      Employment Security Department for unemployment taxes
      Labor & Industries for worker compensation taxes
      Paid Family and Medical Leave for paid family & medical leave

      Filing for a Business License in Washington State

      Companies who pay employees in Washington State must file for a business license in WA and register online to receive the necessary tax account and ID numbers and tax rates. Ap... Learn more

      How does Washington State calculate rates for workers' compensation claims?

      In Washington State, a company's Worker's Compensation Composite rate (also known as the Premium or Hourly Rate) calculated using four separate base rates assigned to the compan... Learn more

      Risk Class for Worker's Compensation Insurance in Washington

      In the State of Washington, the amount a company pays for worker's compensation insurance depends on the company's risk class and experience factor. See the Washington St... Learn more

      Washington Paid Family & Medical Leave

      The state of Washington has recently released new guidelines about how Paid Family & Medical Leave should be handled.To learn more about how this affects your company, feel free... Learn more

      Authorize Zenefits Payroll as Third Party Administrator in Washington

      In order for Zenefits to deposit and file taxes with Washington Labor & Industries (WA L&I) for employers who use Zenefits Payroll to pay employees in Washington, Zenefit... Learn more

      Seattle Payroll Expense Tax

      The City of Seattle, Washington will impose a new employer-only Payroll Expense Tax effective 1 January 2021 (This is also known as JumpStart Seattle). The full amount due for 2... Learn more

      Still need our help? Our support team is waiting to help you. Contact us