Washington State Payroll Tax and Registration Guide
Access information about Washington payroll tax registration here.
Are you an employer with employees in Washington? Keep reading for details around registering your business.
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)
- To find a current ES Reference Number, or for more information, reference the WA Employment Security Department contact page.
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)
- To find a current Worker’s Comp Account ID, or for more information, reference the WA Employment Security Department contact page.
Participant Activation Code (PAC): 99999999 (8 digits)
- To find a current PAC, or for more information, reference the WA Dept. of Labor and Industries contact page.
Risk Class code: 9999-99 (6 digits)
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:
- Yes
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
- Seattle payroll expense tax for payroll expense taxes specific to Seattle
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