Voluntary Contribution program: Lower your tax rate

This program allows employers to reimburse the unemployment trust fund. It could lower your tax rate.

How it works

The Voluntary Contribution program allows you to make a 1-time payment for part or all of the unemployment benefits paid to former (or current) employees during the past 2 fiscal years. We subtract those benefit charges from your account, which reduces your tax rate for the current tax period.

Eligibility requirements

In the first quarter each year, we mail a program notice and application to eligible employers. To be eligible, your business:

  • Must be taxable.
  • Must not be a local government.
  • Cannot currently have a delinquent tax rate.
  • Must have a tax rate class that increased by at least 8 rate classes from the previous calendar year's tax rate.

Determine if the program is for you

Program costs and benefits are unique to each employer. In general, the Voluntary Contribution program may help you if you anticipate that either:

  • Your taxable payroll will grow.
  • Your taxable payroll will be stable over the next 4 years.

The program may not help you if any of these apply:

  • You anticipate another large spike in benefit charges.
  • You expect a large drop in taxable payroll.
  • You think you will close your business in the next 4 years.

If you need help deciding if the Voluntary Contribution program is for you, call us at 360-890-3607.

How to participate

If we send you a Voluntary Contribution program application and you think you might benefit, complete the application. Return it with your exact payment by the date required on the application. The exact payment amount is listed in the "Benefit charge contribution" section.

You need to postmark your application no later than March 1.

In return, we will mail you a tax rate notice confirming your new tax rate, or you can view it online in the Employer Account Management Services (EAMS).

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