How it works
Benefit charges are based on unemployment benefits that we pay to your former employees. If a former employee collects unemployment benefits and worked for you during their base year, we charge your experience rating account. Generally, the more benefits charged to your account, the more your tax rate increases.
When we grant relief, unemployment benefits paid to former workers do not affect your tax rate.
We can grant relief of benefit charges only to taxable employers
We cannot grant relief to reimbursable employers. Reimbursable employers are state, federal or military employers. Federally recognized tribes and some nonprofits can also be reimbursable. Local government employers can choose to be taxable or reimbursable. Learn more on the Reimbursable employers page.
Read your Benefit Charging Notice and your Statement of Benefit Charges
When 1 or more of your former employees opens a claim for benefits, we mail you a Benefit Charging Notice (sample PDF, 973.62KB). It shows the wages and hours your business reported for the former employee.
And at the end of each quarter, we mail you a Statement of Benefit Charges. Sample Statement of Benefit Charges (PDF, 378.82KB).
The statement is not a bill. It lists benefit charges and credits we made to your account during the previous quarter. We use the charges and credits listed on the statement to calculate your future tax rates.
Read both documents carefully
- If any information is wrong, write the correct information on the form and mail or fax it back to us. We will review and correct it if needed.
- Report scams or fraud right away.
When you might qualify for relief
If any of the listed employees left for any of these reasons, you may qualify for relief of benefit charges:
- They quit for their own reasons. You did not cause them to quit.
- You discharged them for misconduct or gross misconduct connected with the work.
- They were laid off as a direct result of a catastrophe, such as fire, flood or other natural disaster.
- They continue working for you on a regular, permanent, part-time basis, and they no longer work for another employer they worked for while also working for you.
- They continue working for you on a permanent, part-time basis and they qualify for 2 consecutive unemployment claims.
- They were laid off after you hired them to replace an activated military reserve or guard member. And then the military person returned to work.
- You discharged the worker. They were not able to fulfill a job prerequisite required by state law or administrative rule.
You might also qualify for relief of benefit charges if you have an employee who works for you part time and collects unemployment benefits.
How to request relief of benefit charges
If you think you qualify for relief of benefit charges, you need to send us a request in writing. Send it no later than 30 days after we mailed your Benefit Charging Notice.
Include:
- The Benefit Charging Notice.
- Documents showing that your former employee left the job for any of the reasons listed on this page (for example, a resignation letter or a note from a medical professional).
- The day, month and year the former employee started and stopped working for you.
- Your contact information, including an email address and phone number.
If you send us your request after 30 days from the date on your Benefit Charging Notice, you need to explain why. We still might be able to grant you relief of benefit charges.
How to submit your written request and documents
Choose the method that works best for you.
Online
Log in to eServices. In the "Client Account" view, choose the "Issues" tab. Then choose the 'Relief of charges' link.
ESD Experience Rating/Benefit Charging Unit
PO Box 9046
Olympia, WA 98507-9046
Fax
800-301-1796
After we get your request
We will review the information we have from you and your former employee. Then we will decide if we can grant you relief of benefit charges. We will send you a letter by mail with our decision.