In most cases, if you have employees working in Washington, you must pay unemployment taxes on their wages in this state. Tax reports or tax and wage reports are due quarterly. Liable employers must submit a tax report every quarter, even if there are no paid employees that quarter and/or taxes are unable to be paid.
IMPORTANT UPDATE for UIWeb Tax users: UIWeb Tax will no longer be available after February 2020. We are replacing UIWeb Tax with a new version of EAMS for single filers. Businesses that currently use UIWeb Tax to submit tax and wage reports should submit their 2020 first quarter report in the new EAMS. If you have questions, contact the Account Management Center.
Employer tips and informationRegister your business/hire employees | Unemployment tax handbook (pdf) | Law and regulations | Frequently asked questions | Contact information by topic | Reporting fraud
You might be eligible to apply to offset some of your 2020 benefit charges, which could lower your 2021 tax rate
The Washington State Legislature passed a law in March 2020. It allows you to apply if we paid unemployment benefits in the first two quarters of 2020 to your employees who:
- Were temporarily laid off as a direct or indirect consequence of COVID-19, and
- Returned to work for you after the layoff.
Tax reports or tax and wage reports, and unemployment tax payments can be filed and paid through our free and efficient online systems, or by submitting our original paper forms.
- For filing tax reports or tax and wage reports online: Use Employer Account Management Services (EAMS) or EAMS for Single Filers to file your tax reports or tax and wage reports online.
- For paying unemployment taxes: You may use either EAMS or ePay to pay your taxes.
To use EAMS or EAMS for Single Filers you will need to be sure to set up your online account in advance. If you choose ePay, become familiar with it before you need to use it to avoid last-minute set-up or compatibility issues.
Management Services (EAMS)
All-in-one service for submitting wage reports, paying taxes and managing your account with us. Some of the following features require advanced access to Locked Services.
- Save, amend, view and file wage reports.
- Copy and paste employee data from quarter to quarter.
- Auto-calculate excess wages.
- Pay your taxes.
- Check your tax rate.
- Bulk-file multiple accounts or large payrolls
- Access EAMS through SecureAccess Washington (SAW).
Use EAMS for Single Filers to submit and pay tax and wage reports. Users who need to make amendments or who are bulk filers should not use EAMS for Single Filers.
- One-time filing of tax reports or tax and wage reports.
- Useful for filing a no-payroll report or tax and wages for a small number of employees.
- Can't amend reports you've filed. Must separately amend tax report by filing
amended Tax & Wage Report.
- Auto-calculate excess wages for Washington employees.
- Save unfinished work
- Print reports
- Pay, view and cancel payments
- View account activity
- Control you user account
What to include in unemployment taxes
- Basic reporting requirements
- No-payroll reports
- Zero-hour reports
- Domestic services
- Corporate officers (optional)
Who is excluded from unemployment taxes
Basis for your unemployment taxes
Calculating your unemployment taxes
- 2020 unemployment tax rate calculator (Excel)
- 2020 unemployment tax rate table (pdf)
- 2020 Unemployment tax rate FAQ (pdf)
How to appeal