State Tax Agencies
Types of Tax
State Unemployment Insurance (SUI) Tax
Paid Family & Medical Leave (PFML) Program
*Washington does not impose a state income tax
Washington SUI Tax & PFML Program
The Washington ESD administers both the SUI tax and PFML program.
Businesses in Washington are required to complete and file the state’s business license application. This application is used by the Washington ESD to issue an employer their SUI tax account number and their Unified Business Identifier (UBI) number for the state’s PFML program. Washington charges a fee to process a business license application.
The same business license application is used by the Washington ESD to register an employer for the Washington SUI Tax and PFML Program.
Ways to complete the business license application:
- Online - Log onto Washington Dept of Revenue: Apply for a business license
- Paper. Complete and mail paper Form BLS-700-028, Business License Application
Required information for employees in Washington
Washington tax filings require several unique pieces of information for employees working in the state. These fields are found on the Job Details page of employee profiles in Homebase and are required for an employee to be eligible for payroll.
Information for the Department of Labor & Industries filings:
- Washington Labor & Industries (L&I) Employee Risk Class Code
- Washington L&I Total Hourly Rate
- Washington L&I Hourly Employee Withholding Rate
Risk class code information is determined by the type of work your employees are performing. The Department of Labor & Industries will either provide the proper class code information for your business, or you can use the Risk Class Lookup tool on the department's website.
Information for the Employment Security Department filings:
- Standard Occupational Classification (SOC) Code (XX-XXXX, 6 digits)
- The SOC codes system is maintained by the United States Department of Labor. Visit the DOL website to review a full list of SOC codes.
- Beginning on filings for Quarter 4 of 2022, the Washington ESD requires SOC codes for all employees.
- Corporate officer status (WA)
This article is not intended to be tax, legal, financial, or HR advice. Rules and regulations change over time and can vary by location. Consult with a lawyer, accountant, Tax, or HR expert for specific guidance.