Washington Payroll Tax Registration

Dec 10, 2025

If you are an employer in Washington state who has recently hired an employee, you will need to register for payroll taxes with the Washington State Department of Revenue. This registration process ensures that you are compliant with state tax laws and able to properly withhold and remit taxes on behalf of your employees.

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How Washington Payroll Registration Works

There are 3 payroll tax setup tasks you may need to complete in Washington to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the Washington agencies or use Mosey to do it.

Washington Unemployment Insurance Setup for PLLC, Professional Corporation, LLP, LLC, Corporation

If you have employees in Washington, you are required to register for an Unemployment Insurance account with the Washington Employment Security Department by filing a Business License Application (Form 700 028). You will get a 12-digit Employment Security Department account number in the format of 000-123456789. When you file a Business License Application as an employer, you will also get a workers' compensation account from the Department of Labor & Industries. If this is your first registration in Washington, your business will also be assigned a Unified Business Identifier, a nine-digit ID used by many state agencies.

  1. Create a Secure Access Washington Account

    Create a Secure Access Washington (SAW) Account if you don't have one already. You will need a SAW account to file the Business License Application online.

  2. File Business License Application

    Log in to your Secure Access Washington account to file a Business License Application as an employer. You will be guided to register for an Unemployment Insurance account and a workers' compensation account. No action necessary if Unemployment Insurance was included in a prior application.

  3. Create an Employer Account Management Systems Account

    Log in to your Secure Access Washington account to setup your Employer Account Management Systems as a service in Secure Access Washington. You will use the Employer Account Management Systems to file wage reports and pay taxes online.

  4. Elect Reimbursable Payment Method (Nonprofits Only)

    Nonprofits who would like to opt for the reimbursable payment method must mail a copy of their section 501(c)(3) letter to the Washington Employment Security Department after registering for a Unemployment Insurance account.

Washington Paid Family and Medical Leave Setup for PLLC, Professional Corporation, LLP, LLC, Corporation

As an employer in Washington, you are required to withhold, report, and pay premiums for Paid Family and Medical Leave. If you have 50 or more employees in Washington, you are required to cover the employer portion of the premium.

  1. Determine Employer Premium

    If you have 50 or more employees in Washington, you are required to pay the employer's share of the paid leave premium. This premium is optional if you have fewer than 50 employees.

  2. Decide How to Cover the Employee Premium

    You must decide how to cover the Employee Premium, either withhold it from their paychecks or pay some or all of the premium on their behalf.

  3. Instruct Your Payroll Provider to Withhold Premium

    Contact your payroll provider on how much to withhold for the paid leave premiums.

  4. Setup Paid Family and Medical Leave Account

    Log in to your Secure Access Washington account to create a Paid Family & Medical Leave account for your business. You will find "Paid Family and Medical Leave" listed in the Employment Security Department section.

Washington Workers' Compensation Setup for Professional Corporation, LLP, LLC, Corporation

If you have employees in Washington, you are required to purchase workers' compensation coverage from the Department of Labor & Industries (L&I) or seek approval to self-insure. Private workers' compensation insurance is not allowed in Washington. Your L&I account is typically registered together with an unemployment insurance account when you file a Business License Application as a new employer.

  1. Setup Workers' Compensation Account

    You likely have a workers' compensation account created with the Department of Labor & Industries when filing your new employer Business License Application. If not, log in to your SAW account to file a Business License Application to open a workers' compensation account.

  2. Adopt an Accident Prevention Program

    You are required to create a written Accident Prevention Program (APP) to address the safety and health hazards found in their workplace. Washington State provides sample APP templates you can use to generate your compliant plan.

  3. Establish Return to Work and Stay at Work programs

    Washington State provides optional financial incentive programs to reimburse employers for some of their costs when they provide temporary, light-duty jobs for workers while they heal.

Washington's Payroll Registration Agencies

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