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In this issue
- Quarterly reports due.
- Unemployment benefits during emergencies.
- New law about labor disputes.
- More updates from the Unemployment, Paid Leave and WA Cares programs.
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Q4 2025 Unemployment, Paid Leave, WA Cares reports and payments due by Feb. 2, 2026
Q4 2025 reports and payments are due by Feb. 2. If you had no payroll for the quarter, file a “No payroll” report.
Use 2025 tax and premium rates. If you work with a third party to file your reports, remind them to use 2025 rates.
Tell us which program your payment is for
Pay separately for Unemployment, WA Cares and Paid Leave. If we receive your payment with no program specified, we will first apply your payment to any unemployment tax balance, second to any Paid Leave balance, and third to any WA Cares balance. This rule went into effect in September 2024.
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You can pay unemployment taxes by ACH, by check or money order.
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You can pay Paid Leave and WA Cares premiums by ACH, credit or debit card, check or money order.
Use payment coupons if you pay by check or money order
Include the correct payment coupon with your check.
For unemployment tax quarterly reports
For WA Cares and Paid Leave quarterly reports
Mail checks to the correct addresses for each program, found on the payment coupons.
For unemployment tax quarterly report
If you cannot pay your balance owed, ask us about a deferred payment contract. Email our Collections unit at ESCtax@esd.wa.gov.
Read more about unemployment quarterly reports on the Employment Security Department website.
For Paid Leave and WA Cares quarterly reports
Read about how to file reports and pay premiums on the Paid Leave website.
You can use our premiums estimator to estimate the amount to remit. Use the dropdown to select 2025.
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Working with Employment Security following an emergency
The state of Washington is helping families, communities and businesses to recover from the historic flooding in December. This work may eventually include federal Disaster Unemployment Assistance and other resources that require authorization.
In the meantime, Employment Security is working with employers impacted by the storm. In addition to providing support at several disaster assistance centers opened after the emergency, we have temporarily adjusted how we serve those impacted.
Help for impacted employers
Help for impacted workers
Employment Security can make allowances for workers who cannot get to their employer due to the floods. Go to the temporary layoffs and furloughs page of our website to learn about:
- Temporary layoffs: If a business is closed due to the disaster, Employment Security can ensure employees receive unemployment benefits and reduce the financial burden on employers.
- Standby: Individuals and employers impacted by a natural disaster can request to be placed on standby.
Help fight disaster scams and fraud
Disasters are notorious for attracting scams and frauds. You can help by carefully reviewing information we share with you whenever workers apply for benefits. If you don’t recognize the claimant or what they’ve submitted in their application, please use Employment Security's fraud report form for employers.
What to expect when workers claim unemployment benefits during labor disputes
Starting Jan. 1, 2026, workers in Washington state who are affected by a labor dispute, such as a strike or lockout, may be eligible to receive unemployment benefits.
Go to the Employment Security website to learn how we administer benefits for striking workers. If you have workers who claim unemployment benefits during a strike, you will be charged 100% of benefits. Employers are not eligible for relief of charges.
Information we need from you
The process during a labor dispute is similar to when a former employee files an unemployment claim. When a striking worker applies for benefits, we will send you an Employer Labor Dispute questionnaire instead of a Request for Separation Information.
We may ask you to give us a list of workers on strike. This information helps us process claims more efficiently.
If you get a final judgement from a state or federal court that a strike is prohibited, you need to give us a copy of the judgement. We will then send the worker a letter with overpayment details and how to pay it back.
Go to our website to read about when a former employee files for benefits.
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Updates for 2026
Important changes to the Paid Leave program took effect Jan. 1, 2026. Make sure you’re caught up by visiting the updates page on the Paid Leave website.
Learn about 2026 premium rates, job protection and health care benefits, small business assistance grant expansion, and IRS guidance. We also uploaded a recorded employer webinar and the presentation slides to outline what’s new.
Visit the Paid Leave Help Center for downloadable resources, such as the updated paycheck insert and mandatory poster to tell your employees about the program.
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Also new: homepage of your employer account
View buttons, reporting alerts and hyperlinks for easy access to your most needed account features. While logged in, confirm your contact information is correct at the top of the page. Log in with SecureAccess Washington.
Contact our employer services team with questions
Email us at paidleave@esd.wa.gov. To get you to the right team, include in the subject line “UBI” followed by your 9-digit UBI number or “BUSINESS” followed by your business name.
We’re available by phone Monday-Friday, 8:30 a.m. to 4:30 p.m. at 833-717-2273. Follow the prompts to get to the “employer reporting, premiums and employer responsibilities” queue.
IRS tax guidance about Paid Leave programs
The Internal Revenue Service (IRS) issued tax guidance in January 2025 with implications for Washington state employers and those who receive Paid Family and Medical Leave benefits. Read the original guidance on the IRS website.
According to the guidance, medical leave benefits attributable to employer premium payments may be subject to federal payroll tax (FUTA and FICA) liability.
In December 2025, the IRS issued a notice of extension (PDF, 101 KB), which states that the previous guidance and its implications will not be enforced until after 2026. In Washington state, that means Employment Security will not transfer the federal payroll tax liability to employers for tax years 2025 and 2026.
However, employers could still have tax implications related to premium contributions. To fully understand tax responsibilities, customers and employers should seek the advice of tax professionals. The Employment Security Department cannot provide tax guidance on this issue.
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Automatic exemptions for non-immigrant work visa holders
On Jan. 1, 2026, non-immigrant work visa holders became automatically exempt from paying WA Cares premiums. Employment Security is no longer accepting exemption applications for non-immigrant work visa holders.
Instructions for your quarterly reports
The only things you need to do to manage exemptions for any employees with a non-immigrant work visa:
- Mark them “exempt.”
- Do not withhold WA Cares premiums from their wages paid on or after Jan. 1, 2026.
These employees may still participate in WA Cares
If non-immigrant work visa holders would like to opt in to the program, they need to tell you in writing. If they notify you, you need to:
- Keep a copy of their notification.
- Withhold WA Cares premiums. If they are new employees, start withholding when you hire them. If they are current employees, start withholding at the start of the quarter following the date of their notification.
- Not mark them exempt on your quarterly reports.
See our informational flyer in English and Spanish (PDF, 575 KB).
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Join us for a webinar: "WA Cares for Employers"
Knowing they have money set aside for care in the future gives employees peace of mind today. WA Cares makes long-term care insurance accessible for Washington workers.
As a Washington employer, you are required to report your employees’ wages and hours and pay premiums every quarter. Learn more by joining us for an upcoming webinar:
WA Cares for Employers from 10-11 a.m. Tuesday, Feb. 10.
In the webinar, presenters from Employment Security and the Department of Social & Health Services will cover:
- Who contributes to the fund.
- How workers meet contribution requirements.
- Who can get an exemption.
- Tracking employee exemptions.
- Employer reporting requirements.
- What kinds of benefits will be available.
Live captioning and interpretation in ASL, Chinese (Cantonese), Korean, Russian and Spanish will be available. After registering, you will receive a confirmation email with information about joining the webinar.
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Any time you need to respond to a notice from Employment Security, please use the phone number on that notice to reach the right team. If you do not contact the right team, we are not able to forward your call. Instead, we will give you the correct number to call.
If you have other questions related to unemployment taxes or benefits, about Paid Leave or WA Cares reporting, SharedWork and more, reach out! Find contact information by topic on the Employment Security website.
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New look, layout based on your feedback
Thank you for responding to our recent survey. Your feedback helped us to improve the content, look and layout of this newsletter.
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