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Washington Payroll Guide

State tax information for employers running payroll in Washington, including agency contacts, supported filings, and account setup requirements for unemployment insurance and paid family and medical leave. Washington has no state income tax withholding.

Written by Kate Biel

πŸ“ Overview

This guide covers state tax information for employers running payroll in Washington. Washington has no state income tax, so Unemployment Insurance and Paid Family and Medical Leave apply at the state level. Use the sections below to find agency contact information, supported tax filings, and the account details required for tax setup.


βš™οΈ Washington Tax Information

Click the arrow to view Unemployment Insurance information

Agency Information

Website: Washington Employment Security Department
Phone: (855) 829-9243

New employers: Register here
Registered employers: Access account here

Supported Tax Filings

  • Quarterly Tax and Wage Detail Report (WA 5208)

Required for Tax Setup

  1. Employment Security (ES) Reference Number (12 digits, e.g., 001-234567-89-1)

  2. Unified Business Identifier (UBI) (9 digits, e.g., 123 456 789)

  3. Department of Labor & Industries (L&I) Account ID (8 digits, e.g., 123,456-78)

  4. Participation Activation Code (8 digits, e.g., 12345678)

  5. Unemployment Insurance Rate (X.XX%)

    1. Employment Admin Fund Rate (0.02% or 0.03%)

Click the arrow to view Paid Family & Medical Leave (PFML) information

Agency Information

Website: Washington Paid Family & Medical Leave
Phone: (833) 717-2273

New employers: Register here
Registered employers: Access account here

Supported Tax Filings

  • Paid Family and Medical Leave and WA Cares Quarterly Report

Required for Tax Setup

  1. Total number of Washington employees

  2. Percentage of employee premium paid by the employer


❓ Frequently Asked Questions (FAQs)

Find answers to common questions or additional details that may not be covered in the main instructions.

Click the arrow to view frequently asked questions

Does Washington have a state income tax withholding requirement?

Click the arrow to see the answer

No. Washington does not have a state income tax, so there is no withholding requirement for employers. Unemployment Insurance and Paid Family and Medical Leave apply at the state level.

What is the Participation Activation Code required for Washington UI setup?

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The Participation Activation Code is an 8-digit code required as part of Washington unemployment insurance tax setup. It is issued by the Washington Employment Security Department. If you need to locate this code, contact the agency at (855) 829-9243.

How is Washington PFML different from Unemployment Insurance?

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Washington PFML and Unemployment Insurance are separate programs administered by different agencies. UI is managed by the Washington Employment Security Department, while PFML is managed by the Washington Paid Family and Medical Leave program. Both require separate setup, and PFML requires your total Washington employee count and the percentage of the employee premium you will pay as the employer.

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