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Problems with penalties, interest or other charges?

Please contact your district tax office. Most questions can be resolved through a discussion with one of our tax representatives.

If you do not agree with the results of your discussion, you may request that we waive penalties and/or interest.


Request a waiver

You may request that we waive penalty or interest charges if:
  • You mailed your report or payment on time, but to the wrong agency.
  • You were late because of a the death or serious illness, before the filing deadline, of the employer, a member of the employer's immediate family, the employer's accountant, or a member of the accountant's immediate family.
  • You were late because your business or business records were destroyed as a direct result of a catastrophe, such as fire, flood or other natural disaster.
  • You were late because of fraud, embezzlement, theft or conversion by an employee or someone you contracted with to handle your taxes.
  • You believe we made an error.

To request a waiver, send a letter to us at the address below explaining the situation and the reason you believe you should not be charged penalties and/or interest. Include your name, business name, address and Employment Security (ES) reference number, and sign the request.

       Employment Security Dept
       UI Tax Administration
       P.O.Box 9046
       Olympia WA 98507-9046
       Fax: 360-902-9660

If we deny your request for a waiver, you may file an appeal if you still disagree.


Relevant laws and rules

Penalties for late reports or contributions
What are the report and tax payment penalties?