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Employment Security Department Washington State Home

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  • Get financial help
    • Unemployment benefits
      • Basic eligibility requirements
        • Refusing job offers
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          • TAA eligibility and petitioning
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        • Rules for federal employees, corporate officers and educational employees
      • Estimate your benefit
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      • Applying for unemployment benefits
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      • If we paid you too much
        • About overpayments
        • How to pay back an overpayment
        • Overpayments calculation
        • Pandemic-era overpayment waiver requests
      • Paying income taxes on unemployment benefits
    • Paid Leave
    • SharedWork program
      • About SharedWork
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    • Federal Disaster Unemployment Assistance program
  • Jobs and training
    • Find a job
      • Job seekers: Get help at WorkSource
        • WorkSource appointment scheduler help
      • Services for veterans and military spouses
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      • Referral Union program
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    • Hiring veterans
      • YesVets veteran hiring program
        • Sign up for the YesVets program
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        • 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 reports
        • 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
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      • 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
    • What to expect during an audit
      • 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
      • Report someone who misses or refuses a job interview
    • Reporting new and rehired employees
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  • About us
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      • Our mission and vision
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      • Committees
        • Unemployment Insurance Advisory Committee (UIAC)
          • Unemployment insurance advisory committee meetings
        • Agricultural and Seasonal Workforce Services Advisory Committee (ASWS)
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        • Governor's Committee on Disability Issues & Employment (GCDE)
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          • Become a member of the GCDE
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        • Paid Leave Advisory Committee
      • Reports and legislative resources
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        • Our rulemaking process
        • Unemployment insurance benefits rules
          • Benefit charging
          • Commissioner’s Review Office Filings
          • Conditional payments
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          • Health care workers
          • Underlying health conditions
          • WAC 192-150-110 (“Mandatory military transfers—RCW 50.20.050 (2)(b)(iii)”) amendment
          • Work search
          • Reinstating withdrawn appeals
          • Public health emergencies
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          • Transportation network companies
          • Officers of employee-owned cooperatives
          • Standard occupational classification reporting for federally recognized tribes
          • Expanding good cause for voluntarily quitting employment
          • Public records procedures
          • Wildfires and other disasters: Permanent rulemaking
          • WAC 192-220-070 cross-reference clean-up
          • Cross-program payment allocation
          • Responding to requests for information
          • Wildfires and other disasters: Emergency rulemaking
          • Standard occupational code reporting
          • 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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          • Notices and petitions for review
          • SharedWork (2013)
          • Tax settlements: Equity and good conscience
          • Automated scheduler
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          • Claim center telephone hours
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          • Expedited rule-making: Eliminating obsolete language
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