How your tax rate is determined
Washington's unemployment-insurance program is an experience-based system. In general, your tax rate depends on how much your former workers collect in unemployment benefits and how big your payroll is.The average tax rate is 1.7 percent for 2008, with a high of 6.2 percent for employers that owe past-due taxes and a low of 0.35 percent.
We send you your tax rate in December of each year for the following year. That is your rate for the entire year.
New employers
If you are a new employer or haven't been in business long enough, you won't have enough "experience" to get your own tax rate. Instead, you will be assigned a rate based on your industry. For 2009, new employers will pay 90 percent of the average rate for all businesses in their respective industries.Delinquent tax rate
You must send all past-due taxes and/or late reports to us by September 30 to avoid a delinquent rate for the following year.If you owe taxes and cannot make full payment, contact your district tax office to set up a payment plan. If your payment plan is approved before September 30, you will receive your earned tax rate for the following year, rather than the delinquent rate.
Calculate your tax rate
You can use our online calculator to figure out your tax rate. This calculator will work if you have your taxable wages and benefit charges for the last four years. This calculator is to determine 2009 tax rates only.Relevant laws and rules
General tax rates (see Section 2)Delinquent tax rates
Tax rates for new employers
Tax rates for predecessor and successor employers

