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Washington—Tax Registration

Register your business in Washington with this comprehensive guide on state requirements.

Updated over a week ago

Overview: When hiring employees in Washington, employers must register for multiple payroll-related taxes and insurance programs. Washington uses the SecureAccess Washington (SAW) portal for most agency registrations. Employers are required to obtain a Unified Business Identifier (UBI) and register separately with the Employment Security Department (ESD), the Department of Labor & Industries (L&I), the Department of Revenue, the Paid Family & Medical Leave (PFML) program, and the WA Cares Fund.

Important! This guide does not constitute legal or tax advice. You can consult a CPA or attorney for official guidance.

Taxes You Must Register For:


Register Your Business & Obtain a Unified Business Identifier (UBI)

Registration Steps

Register Your Business & Obtain a Unified Business Identifier (UBI)

  • Go to WA Business Licensing Service

  • Use the Business Licensing Wizard to determine required registrations

  • Complete your application online to receive a UBI number (9-digit identifier)

  • The UBI is required for all agency registrations


Register with the Employment Security Department (ESD)

Steps:

  • Click “Register your business”

  • Complete the UI tax registration

What You Receive:

  • ESD Account Number (9 or 12-digit)

  • UI Tax Rate, including the Employment Administration Fund (EAF) surcharge

You can mark this field as ‘Applied For’ if still pending.


Register with the Department of Labor & Industries (L&I)

Steps:

  • Go to the L&I Employer Registration

  • Complete the workers’ comp account setup, and obtain:

    • L&I Account Number (typically 8 digits, e.g. 12345678 or 123-456-78)

    • PAC (Participant Activation Code) for e-filing

What You Provide to Buddy Punch:

  • Risk Class Codes for each job type

  • Employer’s Experience Factor


Register for Paid Family & Medical Leave (PFML)

Details:

  • All employers must report wages and hours for each employee.

  • Employers with 50+ employees must pay both the employee and employer portion of premiums.

  • Smaller employers pay only the employee portion (but may opt to pay the employer portion voluntarily).

Voluntary Plan Exemption:

  • Employers with agency-approved private plans are exempt from state PFML.

  • Indicate exemption during onboarding or via Check.


Register for WA Cares Fund (Long-Term Care Insurance)

Details:

  • Employers must withhold 0.58% of employee wages (no employer share)

  • Exempt employees must provide proof of exemption from ESD

  • Employers must maintain records of exemption approvals

Exemption Process:

  • Approved exemptions are effective starting the following quarter

Required Setup Parameters

To ensure accurate onboarding and compliance, provide the following:

Parameter

Description

UBI Number

9-digit Unified Business Identifier

ESD Number

For unemployment tax

UI Tax Rate

Includes social cost but excludes EAF

EAF Tax Rate

Employment Administration Fund surcharge

L&I Account Number

For workers' comp

PAC Number

Needed for e-filing L&I returns

PFML Status

Is employer liable for employer portion?

Voluntary Plan Status

Approved exemption from PFML

WA Cares Status

Exemption status for each employee

Unsupported Items

  • Seattle Payroll Expense Tax

  • Voluntary employer payment of employee PFML

  • PFML contributions for non-covered employees

  • Self-employed opt-ins for WA Cares and PFML

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