Frequently asked questions about unemployment taxes
General
Q.
What is my Employment Security Reference Number (ES Reference Number)?
A.
It is the account number you use to file your quarterly unemployment taxes (box 6 on the 5208-A form). It also is printed on the top right corner of your annual tax-rate notice and the statement of benefit charges we send you. The format of the number is: 123456 78 9.
If the number begins with 600, 601 or 602 and is formatted like this: 60X 456 789, it is the Unified Business Identifier (UBI) number, not the ES reference number.
If you cannot locate your ES reference number, please call your district tax office.
If the number begins with 600, 601 or 602 and is formatted like this: 60X 456 789, it is the Unified Business Identifier (UBI) number, not the ES reference number.
If you cannot locate your ES reference number, please call your district tax office.
Q.
My business moved. How do I update my address?
A.
E-mail us your new address – be sure to include your business name, your name, title, phone number and ES reference number – or use the business change form.
Please let us know if your phone number also changed.
Please let us know if your phone number also changed.
Audits
Q.
Why is my business being audited?
A.
We conduct audits on roughly 4,000 Washington employers each year. Audits include a review of payroll, financial and business records. The goal is to ensure that employers report hours and wages correctly and pay the appropriate amount in unemployment taxes.
We focus the majority of our audits on employers in industries that are more likely to misreport information or file incorrectly. However, we also randomly select employers for audit, to ensure broader compliance.
We focus the majority of our audits on employers in industries that are more likely to misreport information or file incorrectly. However, we also randomly select employers for audit, to ensure broader compliance.
Q.
Why do you need to review my check register, general ledger, profit and loss statement, etc. during an audit?
A.
These financial documents are considered accounting records and will help us verify reported wages.
Billing
Q.
Why do I keep getting statements that say I don’t owe anything?
A.
We send you a statement if we do not receive your quarterly report on time. However, until we receive your report, we do not know how much wages you have to report. The balance will be $0 until we receive your quarterly report.
Registration
Q.
If I hire a nanny or someone to clean my house, do I have to register with the state?
A.
It depends. If you anticipate paying that person $1,000 (gross wages) or more in a calendar quarter (as an example January-March), you need to register as an employer. If you do not plan to pay more than $1,000 in a given quarter, you do not need to do anything.
Q.
I am an out-of-state business with no Washington location, but I have an employee that works from home in Washington. Do I need to register?
A.
Yes. Every employer with employees in Washington state must register. We will then send you information on when and how to report each quarter.
Tax reports
Q.
Can I submit a copy of a tax report?
A.
No. We do not accept photocopies because our scanning equipment cannot read the forms and the data must be hand-keyed. You can request more forms by e-mail.
Q.
How do I correct a tax report that has already been filed?
A.
Use the amended tax report form to make changes.