Who needs an unemployment insurance account, workers’ compensation through the state fund, paid leave premiums and new hire reporting in Washington?

Issued by Washington Employment Security Department; Department of Labor and Industries; DSHS Division of Child Support (new hire reporting), at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Washington

The Washington table lists this for every kind of business.

Every employer with any employee must carry workers’ compensation, and Washington sells it only through the state fund at Labor and Industries; private policies are not allowed and self-insurance is for very large employers. Paid Family and Medical Leave and WA Cares premiums are collected through the Employment Security Department on the same quarterly report. Report each new hire or rehire within 20 days. The wage base rises to $82,000 in 2027.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Washington Employment Security Department; Department of Labor and Industries; DSHS Division of Child Support (new hire reporting).

Sources and dates

Employment Security Department tax rate and taxable wage base pages (2026); Labor and Industries employers’ guide to workers’ compensation insurance (F101-002-000); DSHS new hire reporting page. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.