Washington Compliance and Regulatory Resources

Paychex strives to simplify HR compliance with resources like automated compliance notifications for Washington businesses. Learn more about changing regulations including pay transparency, workers’ comp, and more.

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State Tax Rates and Limits

State Unemployment Taxable Wage Base Limit
$78,200

State Unemployment Rate Range for Employers
0.00% to 8.15% - rates include surcharges

State Unemployment New Employer Rate
Rate is 90% of average industry rate

State Hourly Minimum Wage

$17.13 ($17.73, effective January 1, 2027) - For standard workers
$15.07 (effective January 1, 2027) - For youth workers (14-and 15-year-olds)

Local Jurisdiction(s)

Everett

$20.77 ($21.52, effective January 1, 2027) - Large employers with 500+ employees
$19.77 ($20.52, effective January 1, 2027, $21.52, effective July 1, 2027) - Employers with 15 to 499 employees OR $2M+ annual revenue in Everett

Renton

$21.57 ($22.28, effective January 1, 2027) - For large employers with 500 + employees worldwide
$21.57 ($22.28, effective January 1, 2027) - For mid-sized employers with 15 to 500 employees worldwide or over $2 million of annual gross revenue in Renton

Seattle

$21.30 ($22.14, effective January 1, 2027)

Tukwila

$21.65 ($22.45, effective January 1, 2027)

Wage information for other WA local jurisdictions

WA wage and hour information

Paid Family Leave

All employers in Washington must provide paid family and medical leave, whether through the state program (Washington PFML) or a voluntary plan if they opt out of the state program.

Contributions to fund the state-run plan are divided between employers and employees.
- Businesses averaging fewer than 50 employees on their quarterly reports are not required to pay the employer portion of the premium.
Employers must provide up to 12 weeks of each leave, family and medical, in a 12-month period, but employees can only take a combined 16 weeks of combined leave in a year if more than one qualifying event occurs. Eligible individuals can take up to 18 weeks for pregnancy complications.

On Jan. 1, 2026, job protection eligibility expands. There are also additional reporting requirements for job restoration and expanded access to grants to help offset costs of offering PFML.
Employers must apply and be approved by Washington Paid Family & Medical Leave program to operate a voluntary plan.
A voluntary plan must have the same or better benefits than the state plan.
Read more about WA PFML program

State Tax ID Registration

State Unemployment Insurance (SUI) Registration

The Washington State Department of Revenue (DOR) Employer Security requires the submission of the Business License Application for an active account number account known as the Unified Business Identifier (UBI) number. Employers are required to have an active SUI identification or UBI number to file returns and remit payments electronically with the Washington State DOR.

Paychex must be authorized as the Third-Party Administrator (TPA) on the account for updating returns and payments on your behalf.

Applying for a new/reactivating a Business License

To access the application online, visit the Washington Department of Revenue and login using your Secure Access Washington (SAW) user ID.
- If you don’t have a Secure Access Washington (SAW) account, click Sign up next to New user? to create an account.
On the My DOR Services page, in the Business Licensing section, click Apply for a new business license.
Select I want to start a business in WA State.
- If the business has already been assigned a UBI, complete the Enter the UBI field.
On the Ownership Structure page, select the legal structure for the business.
- Refer to the Ownership Types page for assistance.
On the Washington Secretary of State (SOS) page, answer whether this business is in Washington state or out-of-state.
- If the business is located in Washington, enter the UBI.
- If the business is incorporated out-of-state and has an UBI, enter it.
- Click the Next button.
Review the information on the “Before you file page” and click Confirm.
It may take 10 to 25 business days to process the online application.
Enter your new account number in your Paychex Flex^® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Specialist.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Note: If you want to complete a paper version of the application, visit Business License Application to download it, and mail it to:

Business Licensing Service
PO Box 9034
Olympia, WA 98507-9034

Designating Paychex as your Third-Party Administrator (TPA)

DOR requires Professional Employer Organization (PEO) entities operating under a co-employment agreement to provide separate Powers of Attorney (POAs) and Third-Party Administrator (TPA) information from that required for non-PEO employers.

Please contact your Paychex Service Professional to confirm whether you should follow the PEO or Non-PEO Employer instructions and use the appropriate TPA instructions outlined below.

Non-PEO Employers:

Log into your SAW account. Then sign into your Employer Account Management Services (EAMS) account.
- Refer to the Granting EAMS access (non-owner) video for assistance.
Take a screenshot of the section that starts with “The following Users have locked service admin access section.”
Email the screenshot to your Paychex Service Professional.
- If you have received an email from a Paychex Team requesting TPA access, please reply to the email with a copy of your Confirmation Page to verify the access that has been granted to Paychex.

PEO Employers:

Complete the Power of Attorney (POA) form using the following details to assign access to Paychex.
- Section 2 – Representative for Tax purposes:
  - Representative EIN: 16-1124166
  - Representative organization name: Paychex, Inc.
  - Mailing address line 1: 970 Lake Carillon Dr.
  - Mailing address line2: Suite 400
  - City / State / Zip code: St. Petersburg, FL 33716
  - Representative contact name: PEO Tax Department
  - Contact phone number: (800) 741-6277
  - Contact fax number: (800) 668-7296
  - Contact email: PBSTaxGroup@paychex.com
- Section 3 – Confidential tax information:
  - Authorizations: Select all options
  - Mailing tax documents: Select Representative’s address in section 2 above
  - Mailing billings: Select Representative’s address in section 2 above
- Section 4 – Representative for Benefits purposes:
  - Representative EIN: 16-1124166
  - Representative organization name: Paychex, Inc.
  - Mailing address line 1: P.O. Box 2000
  - Mailing address line 2: Suite 400
  - City / State / Zip code: Henrietta, NY 14467
  - Contact phone number: (585) 336-7600
  - Contact email: SUI@paychex.com
- Section 5 – Confidential benefits information:
  - Authorizations: Select all options
  - Mailing benefit documents: Select Representative’s address in section 2 above

Pro tips

WA PFML, State Withholding, and SUI all require a Unified Business Identifier (UBI) number.

Additional resources

Paid Family Medical Leave (PFML) Registration

The Washington (WA) Paid Family and Medical (PFML) agency requires the submission of the Business License Application for an active account number known as the Unified Business Identifier (UBI). Employers are required to have an active state unemployment insurance (SUI) identification or UBI number to electronically file returns with the WA PFML agency.

Applying for a new/reactivating a Business License

To access the application online, visit the Washington Department of Revenue and login using your Secure Access Washington (SAW) user ID. This application is for several WA agencies, including PFML.
- If you do not have a Secure Access Washington (SAW) account, click Sign up next to New user? to create an account.
On the My DOR Services page, in the Business Licensing section, click Apply for a new business license.
Select I want to start a business in WA State.
- If the business has already been assigned a UBI, complete the Enter the UBI field.
On the Ownership Structure page, select the legal structure for the business.
- Refer to the Ownership Types page for assistance.
On the Washington Secretary of State (SOS) page, answer whether this business is in Washington state or out-of-state.
- If the business is located in Washington, enter the UBI.
- If the business is incorporated out-of-state and has an UBI, enter it.
- Click the Next button.
Review the information on the Before you file page and click Confirm.
It may take 10 to 25 business days to process the online application.
Enter your new account number in your Paychex Flex^® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Specialist.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Note: If you want to complete a paper version of the application, visit Business License Application to download it, and mail it to:

Business Licensing Service
PO Box 9034
Olympia, WA 98507-9034

Designating Paychex as your Third-Party Administrator (TPA)

Please contact your Paychex Service Professional to confirm whether you should follow the PEO or Non-PEO Employer instructions and use the appropriate TPA instructions outlined below.

Non-PEO Employers:

Complete the Washington PFML Power of Attorney (POA) form using the following details to assign access to Paychex.
- Employer Agent Information:
  - Legal Business Name: Paychex, Inc
  - Employer Identification Number (EIN): 16-1124166
  - Title: Attorney in Fact
  - Employer Agent ID: A200000012
  - Phone Number: (585) 336-7600
  - Email Address: agencycompliance@paychex.com
- Authorizations (Please select):
  - Wage Reporting
  - Wage Amendments
  - Payments
- Paychex will complete the Employer Agent certification and signature section before submitting to the agency.
Email the Power of Attorney form to your Paychex Service Professional.

PEO Employers:

Complete the Washington PFML Power of Attorney (POA) form using the following details to assign access to Paychex.
- Employer Agent Information:
  - Legal Business Name: Paychex, Inc
  - Employer Identification Number (EIN): 16-1124166
  - Title: Attorney in Fact
  - Employer Agent ID: A200000012
  - Phone Number: 800-741-6277
  - Email Address: pbstaxgroup@paychex.com
- Authorizations (Please select):
  - Wage Reporting
  - Wage Amendments
  - Payments
- Paychex will complete the Employer Agent certification and signature section before submitting to the agency.
Email the Power of Attorney form to your Paychex Service Professional.

Pro tips

WA PFML, State Withholding, and SUI all require a Unified Business Identifier (UBI) number. You apply for the UBI for all agencies at Washington Department of Revenue.

Additional resources

WA PFML Help Center Employer Information, includes contact information.

Labor and Industries Registration

The Washington L & I agency requires the submission of the Business License Application for an active account number known as the Unified Business Identifier (UBI). Employers are required to have an active state unemployment insurance (SUI) identification or UBI number to file returns and remit payments electronically with the Washington Department of Revenue (DOR).

Paychex must also be authorized as the Third- Party Administrator (TPA) on the account for Wage Detail reporting, filing quarterly, and submitting payments for an active account.

Applying for a new/reactivating a Business License

To access the application online, visit the Washington Department of Revenue and login using your Secure Access Washington (SAW) user ID.
- If you do not have a Secure Access Washington (SAW) account, click Sign up next to New user? to create an account.
On the My DOR Services page, in the Business Licensing section, click Apply for a new business license.
Select I want to start a business in WA State.
- If the business has already been assigned a UBI, complete the Enter the UBI field.
On the Ownership Structure page, select the legal structure for the business.
- Refer to the Ownership Types page for assistance.
On the Washington Secretary of State (SOS) page, answer whether this business is in Washington state or out-of-state.
- If the business is located in Washington, enter the UBI.
- If the business is incorporated out-of-state and has an UBI, enter it.
- Click the Next button.
Review the information on the Before you file page and click Confirm.
It may take 10 to 25 business days to process the online application.
To designate Paychex as a Third-Party Administrator (TPA), complete the Washington L&I authorization form (Power of Attorney) and email it to QuarterlyFiling@Lni.wa.gov.
Enter your new account number in your Paychex Flex^® account to ensure that your Paychex account is updated
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.
- Email your registration confirmation document and a copy of your Power of Attorney to your Paychex Service Professional.

Note: If you want to complete a paper version of the application, visit Business License Application to download it, and mail it to:

Business Licensing Service
PO Box 9034
Olympia, WA 98507-9034

Designating Paychex as your Third-Party Administrator (TPA)

Please contact your Paychex Service Professional to confirm whether you should follow the PEO or Non-PEO Employer instructions and use the appropriate TPA instructions outlined below.

Non-PEO Employers:

Complete the Washington L&I authorization form (Power of Attorney) using the following details to assign access to Paychex.
- Representative Information:
  - Representative Business Name: Paychex, Inc
  - Representative Contact Name: Ted Jordan
  - 9 Digit Representative UBI Number: 600-564-821
  - Address: 1175 John Street
  - City / State / Zip: West Henrietta, NY 14586
  - Phone: (585) 336-7600
  - Email Address: Agencycompliance@paychex.com
  - Primary Role: Payroll
  - Send Industrial Insurance Claims Mail to: Employer
Email the copy of your Power of Attorney to QuarterlyFiling@Lni.wa.gov and your Paychex Service Professional.

PEO Employers:

Complete the Washington L&I authorization form (Power of Attorney) using the following details to assign access to Paychex.
- Representative Information:
  - Representative Business Name: Paychex, Inc
  - Representative Contact Name: PEO Tax Department
  - 9 Digit Representative UBI Number: 600-564-821
  - Address: 970 Lake Carillon Drive Suite 400
  - City / State / Zip: St. Petersburg, FL 33716
  - Phone: 800-741-6277
  - Fax: 800-668-7296
  - Email Address: PBSTaxGroup@paychex.com
  - Primary Role: Payroll
  - Send Industrial Insurance Claims Mail to: Employer
Email the copy of your Power of Attorney to QuarterlyFiling@Lni.wa.gov and your Paychex Service Professional.

Additional resources

Washington L&I contact information

Pay Transparency

In effect since Jan. 1, 2023, employers with 15 or more employees (total) and at least one in state must comply with the Washington pay transparency law.

Employers must provide wage scale or salary range, upon request, to an employee who is offered a promotion or a transfer.
Wage and salary range, a general description of benefits (e.g., retirement) and other compensation must be provided to applicants in all job postings and advertisements.
Records that show compliance with the law must be kept by employers for at least three years after the job is filled, or three years after the job was posted if the position is not filled.

For more information

Workplace Safety

WISHA
Washington has an OSHA-approved state plan that covers most private-sector workers and all state and local government workers within the state. Federal OSHA covers most workers not covered under the state plan.