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Washington

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

Washington New Business Registration Guide

State Tax Agencies

  • Washington Department of Labor & Industries (L&I)
  • Washington Department of Revenue
  • Paid Family & Medical Leave (PFML)

Types of Tax

  • State Unemployment Insurance Tax (UI)
  • Workers’ Compensation Insurance
  • State Paid Family & Medical Leave (PFML)
  • WA Cares Fund (Long-Term Care Insurance)

Statewide Registration Overview

Washington uses a centralized portal, SecureAccess Washington (SAW), to access most employer-related agencies. You must register with each agency individually through their associated platforms.

1. 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

2. Register with the Employment Security Department (ESD)

This is required for State Unemployment Insurance (UI).

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.

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

This is required for Workers’ Compensation.

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 Check:

  • Risk Class Codes for each job type
  • Employer’s Experience Factor

4. 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).
Premiums and rates

Voluntary Plan Exemption:

  • Employers with agency-approved private plans are exempt from state PFML.
  • Indicate exemption during onboarding or via Check.

5. 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

6. 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

Need Help?

  • L&I Account Help
  • PFML Employer Page
  • WA Cares Fund Help

This guide does not constitute legal or tax advice. Please consult a qualified attorney or tax advisor for help complying with Washington state laws.