Public works contracts

After a public work contract is completed, the awarding agency contacts ESD to verify that the contractor has paid their unemployment insurance taxes.

ESD's role in public contracts

When a public works contract between a government agency and a contractor is completed, the agency will contact ESD to verify that all unemployment insurance taxes have been paid by the contractor.

If the taxes have been paid by the contractor, we authorize release of funds so the contractor can get paid. If taxes are not properly reported or paid, we may contact the contractor directly for collection. If the contractor fails to respond, we may contact the awarding agency they are working with.

More information about public works contracts and step-by-step instructions to guide you through their system are available on the Labor & Industries (L&I) Public Works Projects page.

How to submit a Notice of Completion form

  1. You can find the Notice of Completion form on the L&I website.

  2. Send the Notice of Completion form directly to us. There are two ways to submit this form. Email is the preferred submission method.

    Email the Notice of Completion form to publicworks@esd.wa.gov; or

    Mail the form to:
    Employment Security Department
    UI Tax and Wage Administration
    Attn: Public Works
    PO Box 9046
    Olympia, WA 98507-9046

You need to submit a request on public works contracts over $35,000.

When not to send a Notice of Completion form

Public entities can choose to request a release of funds on a contract between $20,000 and $35,000 from us. We will process their request, but you are not required to submit the request for these smaller projects.

We can request payment out of the retained funds on a public works contract between $20,000 and $35,000, if we know of the contract and there is a balance due during the project period.

For more information, review the following laws on the Washington state legislature website:

How to request contractor bid letters

Bidders and subcontractors need to verify that they are registered with us and have an account number before they begin the bidding process on a public works contract.

Potential bidders may request a letter be sent to them by emailing publicworks@esd.wa.gov.

Make sure the email includes:

  • ES number.
  • UBI number.
  • Business name.

How to avoid delays

A common reason for delay is when work for a public works contract is completed in the current quarter and the current quarter's report and taxes are not yet due. The agency must ensure the taxes have been paid during the period of the contract.

We cannot send authorization to release funds until the employer has filed all of their tax reports and paid all of their taxes during the contract period. The employer can help us by filing their tax reports and paying their taxes as soon as the quarter ends.

Contact us

If you have any questions, please email publicworks@esd.wa.gov.

You may also leave a voicemail at 360-890-3499. Please include your name and contact information.