Voluntary Contribution program: Lower your tax rate

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

How it works

The Voluntary Contribution program allows you to make a one-time payment for either 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.

You can learn more about laws for contribution rates on the Washington State Legislature website.

The amount you pay will reduce the unemployment benefit charges we use for calculating your tax rate. For more information on tax rates, you can go to our tax rates page.

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.
  • Account rate class must have increased by at least 8 rate classes from the previous calendar year's tax rate run.

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 either:

  • Anticipate that your taxable payroll will grow.
  • Anticipate that your taxable payroll will be stable over the next 4 years.

The program may not help if you if any of the following 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

Complete the Voluntary Contribution program application and return it with their exact payment (shown in "Benefit charge contribution") by the date required on the application.

Applications must be postmarked no later than March 31.

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).