Quarterly reporting requirements
All employers must file a tax-and-wage report every quarter. Otherwise, you must pay a penalty. Reporting requirements are determined by the Washington legislature. It specifies which workers and what information you must report each quarter. Read the law.
Who and what you must report:
Who to report
- Employees covered by unemployment insurance
- Corporate officers covered by unemployment insurance
- If you have no employees and no payroll for the quarter, you must file a no-payroll report.
- Domestic services: If you hire someone to perform domestic services in a private home, college club, fraternity or sorority, you do not report until you pay wages of $1,000 or more per quarter. If your payroll reaches $1,000 in any quarter, you must report wages for the entire year. Find more information about domestic services in the IRS Household Employer's Tax Guide, including employment tax guidelines.
What to report
- Social Security Number
- Gross Amount paid
- The number of hours worked in the quarter
Understand the penalties for incomplete reporting
Who NOT to report
Read the exempt professions chart
How to report hours
Round up to the next whole number. We don't accept any fractions of hours.
- Salaried employees - Report actual hours worked. If hours are not tracked, report 40 hours per week for full-time employees.
- Commissioned employees – Report actual hours worked. If hours are not tracked, report 40 hours per week for full-time employees.
- Overtime – Report actual hours worked.
- Vacation pay – Report the number of hours for leave with pay.
- Payment in kind – Report actual hours worked.
- Pay in lieu of notice – Report the hours that would have been worked.
- Severance pay, bonuses, tips and gratuities – Report zero (0) hours. Read about reporting zero hours.
If you have questions, call 855-TAX-WAGE (855-829-9243) and ask a tax specialist, or email us at AMC1@esd.wa.gov.