How to file your quarterly tax and wage reports

Washington employers need to file quarterly:

• A tax and wage report for unemployment insurance.
• A combined tax and wage report for Paid Leave and WA Cares.

This page explains how to file the report for unemployment insurance.

Learn about reporting and tax requirements for Paid Leave and WA Cares. 

Before you file: Register your business

If you have employees in Washington, you need to apply for a license from the state Department of Revenue.

If you're already licensed but hiring employees for the first time, you need to update your business license application. Find the application on the Department of Revenue website.

Avoid a fine

For each quarter you operate without being registered, you get a fine. We will charge you either $1,000 or 2 times the total amount of unpaid taxes for that quarter, whichever is more.

Filing your quarterly report

You need to file a tax and wage report each calendar quarter while your account is active, even if you have no employees and no payroll for that quarter.

1. Gather the information you will need

   You need to report each employee's:

   • Name.
   • Social Security number.
   • Gross amount paid.
   • Number of hours worked in the quarter.
   • Standard Occupational Classification (SOC).

2. Choose how to file your report

   You may file your quarterly tax and wage reports online or by mail. Filing online reduces errors.

   File quarterly reports online

   Log in to Employer Account Management Services (EAMS) to file a quarterly report online.

   Don't have an account? Learn how to set up access on our page about eServices for employers.

   File quarterly reports by mail or fax

   Fax your report to 800-794-7657.

   Mail your report to:

   ESD - Paper Wage Reports
   P.O. Box 84137
   Seattle, WA 98124-5437

How to request paper filing forms

If you are a new employer or have not filed online for 2 quarters, we will send you paper quarterly report forms. Otherwise, you need to ask us for paper forms to file your quarterly reports by mail or fax. Our system cannot process other forms or copies of our forms. To avoid an incomplete report penalty, get paper forms from us.

• Email us at taxforms@esd.wa.gov.
• Call us at 855-829-9243 (855-TAX-WAGE), option 2.

Changing a report you filed

Submit changes online

Log in to Employer Account Management Services (EAMS) to make changes to your quarterly report. You will need access to locked services.

Submit changes by email, fax or mail

Complete an amended tax and wage report form (PDF, 138KB). Submit it by email, mail or fax. The amended report goes to a different address than the original report.

Email

UIfiles@esd.wa.gov

Mail

Employment Security Department
Tax Accounting
P.O. Box 9046
Olympia, WA 98507-9046

Fax

800-794-7657

Due dates for quarterly reports

Your unemployment tax and wage reports are due on the last day of the month after the last day of each quarter. When a due date is on a weekend or state holiday, you may send your report the next business day online or by mail.

The schedule below shows the due dates for each quarterly tax report. If you are a reimbursable employer, your benefit charging payments are due 1 month after these due dates.

Penalties for late, missing or incomplete reports

Learn more about penalties for late or incomplete tax payments and reports.

Reactivating your tax account

If your tax account had no wages to report for a year or less, and you have wages to report again, we can reactivate your account. Call 855-829-9243 to reactivate the account.

If it has been over a year since you reported wages, update your business license application through the Department of Revenue.

Reporting requirements

How to report different types of workers, hours and wages.

Reporting workers

There are different reporting requirements for certain types of workers. Read more below.

• Employees covered by unemployment insurance

  You need to report all employees with unemployment coverage.

• Corporate officers

  If you provide voluntary unemployment coverage to your corporate officers, report them the same way you would report regular employees.

  If you do not provide voluntary coverage, use the Exempt Officer section. Report only the number of corporate officers and their combined wages or earnings. Do not report their names, hours or wages.

• Domestic services

  A domestic services worker is any employee you hire to work in a private home, college club, fraternity or sorority. You do not need to report domestic services workers until you pay wages of $1,000 or more per quarter.

  If your payroll reaches $1,000 in any quarter, you need to report wages for the entire year. Read the IRS Household Employer's Tax Guide for more information.

• Exempt employees

  You do not need to report employees listed in the exempt professions chart, (PDF, 117 KB).

• Independent contractors

  You do not need to report independent contractors.

Reporting hours

See how to report hours for each category below. When reporting hours, round up to the next whole number. We don't accept any fractions of hours.

• Salaried employees

  Report the actual hours an employee worked. If you don't track hours, report 40 hours per week for full-time employees.

• Commissioned employees

  Report the actual hours an employee worked. If you don't track hours, report 40 hours per week for full-time employees.

• Overtime

  Report the actual hours an employee worked.

• Vacation pay

  Report the number of hours for leave with pay.

• Payment in kind

  Report the actual hours an employee worked.

• Pay in lieu of notice

  Report the hours an employee would have worked.

• Severance pay, bonuses, tips and gratuities

  Report zero (0) hours. Read about reporting zero hours below.

• Transportation Network Companies

  Report drivers' platform time hours, multiplied by 2.

Reporting zero hours

Report zero hours if the only type of wages you paid is similar to those listed below. You need to enter a code explaining why you reported zero hours. If you do not give us a reason code, you may need to pay an incomplete report penalty. Reporting zero hours is not the same as reporting no payroll. If you have questions, contact the Account Management Center at OlympiaAMC@esd.wa.gov.

The following are the most common reasons for reporting zero hours for an employee who has received wages:

• Back pay

  Report any payments you made to an employee to adjust the wages that you reported in a previous quarter.

• Bonus

  Report any bonuses you paid an employee for hours they worked in a previous quarter.

• Cafeteria plan or 401K plan

  Report the amount you paid to cover the cost of a benefit plan that ensures continued enrollment if an employee worked no hours during the quarter.

• Commercial fisherman

  Report the wages you paid a commercial fisherman for hours they worked in a previous quarter.

• Commission

  Report any commissions you paid an employee for hours they worked in a previous quarter.

• Royalties or residuals

  Report the amount you paid an author or artist for using, displaying or performing previously created artistic or intellectual works.

• Severance, separation pay or settlement

  Report the amount of severance pay you paid an employee after their end of employment. A settlement is an amount you pay for a negotiated settlement for termination or violation of an employment contract.

• Sick leave payout

  Report the amount you paid an employee for sick leave if they worked no hours during the quarter.

• Tips or gratuities

  Report any tips or gratuities you paid an employee for hours they worked in a previous quarter.

Reporting no payroll

You need to file a tax and wage report every quarter, even if you have no payroll for any quarter. Reporting no payroll is not the same as reporting zero hours. If you have questions, contact the Account Management Center at OlympiaAMC@esd.wa.gov. You also can watch this YouTube video about filing a no-payroll report in the Employer Account Management System.

Reporting as a professional employer organization

Read about reporting requirements for professional employer organizations.