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