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Employment Security Department Washington State Home

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  • Get financial help
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    • Federal Disaster Unemployment Assistance program
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    • Find a job
      • Job seekers: Get help at WorkSource
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      • Labor market report library
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  • Hire new employees
    • Hiring veterans
      • YesVets veteran hiring program
        • Sign up for the YesVets program
        • Connect with a Local Veterans Employment Representative to hire a veteran
        • Report a new veteran hire to the YesVets program
        • YesVets partner web icons
    • Federal bonding for certain workers
    • Employers: Get help at WorkSource
      • On-the-job training
    • Work Opportunity Tax Credit for hiring hard-to-place workers
      • How to apply for the Work Opportunity Tax Credit
      • Work Opportunity Tax Credit (WOTC) eligibility
  • Employer requirements
    • Quarterly reports
      • How to file your quarterly tax and wage report
        • About Standard Occupational Classification codes
      • Importing wage files in the Employer Account Management System (EAMS)
      • Bulk filing in Employer Account Management Services (EAMS)
      • How to request access to locked services in the Employer Account Management System (EAMS)
      • Independent contractors
      • Unemployment coverage for corporate officers
      • Professional employer organizations
    • Unemployment taxes
      • Employers' guide to paying taxes
      • How we determine tax rates
        • Taxable wage base
      • Penalties for late or incomplete tax payments and reports
      • Appeal an unemployment tax decision
      • Federal Unemployment Tax Act (FUTA) certification or recertification
      • Unemployment trust fund: Where your taxes go
      • Voluntary Contribution program: Lower your tax rate
      • Reimbursable employers
      • About eServices for employers
    • Audits
      • How to appeal audit findings
    • When a former employee files for unemployment
      • Removing benefit charges from employer accounts
    • Layoffs and employee notifications
      • Get help with layoffs
      • Worker adjustment and retraining notification (WARN) layoff and closure database
      • WARN requirements
    • Employee records you need to keep
    • Closing your business tax account
    • Report someone who refuses a job offer
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    • Reporting new and rehired employees
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  • About us
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        • Unemployment benefits rulemaking
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          • WAC 192-150-110 (“Mandatory military transfers—RCW 50.20.050 (2)(b)(iii)”) amendment
          • Work search
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          • Transportation network companies
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          • Standard occupational classification reporting for federally recognized tribes
          • Expanding good cause for voluntarily quitting employment
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          • Wildfires and other disasters: Permanent rulemaking
          • WAC 192-220-070 cross-reference clean-up
          • Cross-program payment allocation
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          • Part-time quits
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        • Long-Term Services and Supports (LTSS) rulemaking
        • Emergency rulemaking related to COVID-19
          • COVID-19 (coronavirus) rulemaking response
          • Rulemaking for topics covered by emergency rules
          • Pandemic overpayment waivers: Permanent rulemaking
          • Pandemic overpayment waivers
          • COVID-19 brief adjudicative proceedings
          • COVID-19 and the SharedWork Program
          • Benefit weeks during public health emergencies
        • Past rulemaking activity
          • Domestic violence definition for unemployment claims
          • Benefit certification
          • Lump sum retirement deductions
          • Hours of availability and suitable work (2021)
          • Tax rates, benefit charging and availability for work technical corrections
          • Suitable work for Extended Benefits
          • Leave of absence
          • COVID-19 unemployment account
          • Delinquent tax rates
          • Individual Taxpayer Identification Number (ITIN)
          • Late petitions for review
          • Standby
          • New computer system implementation
          • Job search monitoring and standby
          • Claimant handbook
          • Crediting employer accounts and penalties for incomplete registration
          • Late wage reports
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          • SharedWork (2013)
          • Tax settlements: Equity and good conscience
          • Automated scheduler
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          • Expedited rule-making: Eliminating obsolete language
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