Washington Payroll Tax Registration

Business license (starting point for UI, workers' comp, and paid leave)

Washington Department of Revenue, Business Licensing Service

Typical wait:

About 10 business days (city or state endorsements can add 2 to 3 weeks)

You'll receive:

A 9-digit UBI number. Check the box for hiring employees; the application also sets up your unemployment and workers' comp accounts.

Send Unify:

Your UBI number.

Unemployment insurance account (set up from your business license)

Washington Employment Security Department (ESD)

You'll receive:

A 9-digit ESD number and an initial rate notice by mail. New employers pay 115% of their industry's average rate (minimum 1%) on the first $78,200 of each employee's wages.

Send Unify:

Your ESD number and your rate notice.

There's no separate application. ESD gets your business license application from DOR and mails you a confirmation letter.

Paid Family and Medical Leave account (Secure Access Washington)

Washington Employment Security Department (ESD)

You'll receive:

A Paid Leave employer account, activated with a PIN by mail. The 2026 premium is 1.13% of wages up to $184,500. Employers with fewer than 50 employees skip the employer share but still collect the employee share.

Send Unify:

Nothing extra beyond your UBI and ESD number. Just tell us once your Paid Leave account is active.

WA Cares Fund (long-term care)

Washington Employment Security Department (ESD)

You'll receive:

No separate account. WA Cares is 0.58% of gross wages with no wage cap, paid by employees. You collect it and report it with Paid Leave.

Send Unify:

Nothing extra. It rides on your Paid Leave account.

State-run workers' compensation account

Washington Department of Labor and Industries (L&I)

You'll receive:

An 8-digit L&I account ID (for example, 123,456-78) on your New Account letter. Premiums are based on hours worked, and part is withheld from employees.

Send Unify:

Your L&I account ID and your rate notice.

Washington workers' comp is state-run, not private insurance. The account comes from your business license application.