State Tax Agencies

Washington Employment Security Department (ESD)

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.

• Link to SUI Tax: https://esd.wa.gov/employer-taxes
• Link to PFML Program: https://paidleave.wa.gov/

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

Disclaimer:
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.

Last Updated 11/1/2021