Late reporting penalties

All employers must file a tax and wage report every quarter, including employers who have no payroll for a given quarter. If you fail to submit a report on time, you will be charged a penalty of $25 per report (RCW 50.12.220).

Additional penalties information

Avoid penalties
You are less likely to make mistakes if you file your taxes electronically. The software highlights missing information and there are no paper forms, so the risk of filing in the wrong format is eliminated.

Other penalties
You will also have to pay a penalty if you are late on a tax payment, or if you file an incomplete report or file on the wrong form. Other penalties apply for knowing misrepresentation of payroll (see RCW 50.12.220(3)), for failing to keep required records (see RCW 50.12.070(3)), and for knowingly failing to register with us as required (see RCW 50.12.072).

Information on requesting a waiver

Relevant laws and rules
Penalty amounts | Report and tax payment penalties