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” 
- Log in or create an account via SecureAccess Washington (SAW) 
- 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 
- Log in or create a SecureAccess Washington (SAW) account 
- 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:
- Employees apply via WA Cares Exemption Portal 
- 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 
