Washington New Business Registration Guide

State Tax Agencies

• Washington Employment Security Department (ESD)

• Washington Department of Labor & Industries (L&I)

• Washington Department of Revenue

• WA Cares Fund

• Paid Family & Medical Leave (PFML)

Types of Tax

• State Unemployment Insurance Tax (UI)

• Workers’ Compensation Insurance

• State Paid Family & Medical Leave (PFML)

• WA Cares Fund (Long-Term Care Insurance)

Statewide Registration Overview

1. 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

2. Register with the Employment Security Department (ESD)

Steps:

• Visit ESD Employer Registration

• 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.

3. 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 Check:

• Risk Class Codes for each job type

• Employer’s Experience Factor

4. 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).

Premiums and rates

Voluntary Plan Exemption:

• Employers with agency-approved private plans are exempt from state PFML.

• Indicate exemption during onboarding or via Check.

5. 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

6. Required Setup Parameters

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

Need Help?

• WA ESD Employer Help

• L&I Account Help

• PFML Employer Page

• WA Cares Fund Help