Employment Security Department - Washington State

Employer Newsletter - October 2026

Washington State Employment Security Department sent this bulletin at 10/09/2026 05:00 PM PDT

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Oct. 9, 2026 | Issue 80

In this issue

Q3 unemployment, Paid Leave, WA Cares reports and payments due by Oct. 31, 2026.
Unemployment resources for layoffs and employers of seasonal and temporary workers.
Tips for filling out “Requests for Separation Information” forms.
View labor market data on the blog.
Paid Leave billing statement updates coming in October.
Paid Leave calculated business sizes on Sept. 30 for 2027.
Join Washington's Small Business Liaison Team for a free webinar on starting a business.

Reports due this month

Q3 unemployment, Paid Leave, WA Cares reports and payments due by Oct. 31, 2026

Q3 reports and payments are due by Oct. 31. If you had no payroll for the quarter, file a “No payroll” report.

Use 2026 tax and premium rates. If you work with a third party to file your reports, remind them to use 2026 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.

You can pay unemployment taxes by ACH, check or money order.
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:

Download the unemployment payment coupon from the paying taxes page on the Employment Security Department website.
Write your ESD number on each check.

For WA Cares and Paid Leave quarterly reports:

Download the Employer Wage Reporting and Premiums Toolkit from the file and pay page on the Paid Leave website. The payment coupons are in the toolkit.
Write your UBI number on each check.

Mail checks to the correct addresses for each program, found on the payment coupons.

For unemployment tax quarterly reports

If you cannot pay your balance owed, ask us about a deferred payment contract. Email our Collections unit at ESCtax@esd.wa.gov.

For Paid Leave and WA Cares quarterly reports

Go to the Paid Leave website to read about how to file reports and pay premiums.

Unemployment Insurance

Unemployment resources for layoffs and employers of seasonal and temporary workers

Each year around this time, businesses who employ seasonal or temporary workers wind down those roles. Meanwhile, other employers find themselves downsizing during changing economic realities.

Sometimes those affected workers need a little extra help when it’s time to move on. Unemployment benefits can bridge the gap some workers face when between jobs—and make sure they’re better positioned to return to you next year.

Here are some resources Employment Security offers both you and your workers:

Unemployment benefit flyer

This flyer can be sent both digitally and printed out. It directs workers to our unemployment benefits site. There, they can learn about:

Benefit eligibility.
How to apply for benefits.
What to do if they have an issue.
Much more.

Note, H2A/B temporary foreign workers are not eligible for unemployment benefits.

You can download this flyer in:

English.
Spanish.

Other programs and services

The following can help both you and your separating workers navigate, or even avoid, layoffs. You can learn more about these options and how you can get help with layoffs on our website.

Rapid Response

We are a partner in the statewide WorkSource system, as is the Washington Workforce Association. The WorkSource office in your area can coordinate a team of local “Rapid Response” experts who can help you navigate a layoff.

SharedWork

The SharedWork program allows you to reduce your employees' hours by up to 50%. Your workers collect unemployment benefits to replace part of their lost wages.

Standby

Your employees may qualify for standby if they have been temporarily laid off or will start a new job soon. We waive a claimant’s job search requirements while they get unemployment benefits for a period of time.

Partial unemployment

If your employees are partially unemployed for up to 4 months, they may apply for unemployment benefits. Also, they will not have to meet the job search requirements.

Health care

If your employees lose their health coverage, they may be eligible for plans on Washington Healthplanfinder.

Tips for filling out “Requests for Separation Information” forms

After one of your workers applies for unemployment benefits, we send you a Request for Separation Information (RSI) form. When you return it, double-check that you fill in all the required information. This is important even when you agree with the worker’s stated separation reason.

Your thorough response to the RSI means we do not have to reach out to you again with follow-up requests. Running your business is a lot of work and takes a lot of your time. To reduce the burden on you, be sure your RSI response includes:

The name and number of the person you want us to contact if we need more information.
Any supporting documents you have. For example: warnings, policies, signed acknowledgements, witness statements, and termination or resignation letters.

If you have questions about an RSI, please call the employer line at the Unemployment Claims Center at 877-504-5607. Be ready to enter your 12-digit ESD employer account number so we can route your call properly.

Learn more on our website about when a former employee files for unemployment.

View labor market data on the blog

We are excited to introduce our new and improved Washington quarterly benchmarked (WA-QB) employment statistics report! The new report is a single streamlined file, replacing an older version which consisted of six workbooks and more than 100 tabs. Learn more about our streamlined employment data on the blog.

Paid Family & Medical Leave

Billing statement updates coming in October

Employment Security mails billing statements to employers who owe a Paid Leave premium balance of $50 or more. Starting in October, statements will also include outstanding WA Cares balances. This information helps you stay current with your reports and payments and avoid unnecessary penalties and interest.

To ensure timely delivery of your statement, please log in to your employer account to:

Check that your business mailing address and email address are correct. You can make changes to this information at any time with full access to your employer account.
Review your premium reporting history and current balance. Reports are due every quarter, even if you do not have payroll. Please submit any missing reports or payments.

We calculated business sizes on Sept. 30 for 2027

The Paid Family & Medical Leave program calculated business sizes to determine employer premiums and eligibility for grants. To do this, we averaged the employee headcount you reported or provided on your end-of-quarter employee count during the previous four quarters. The average includes reports you filed as "no payroll."

If your business size changed, we will mail you a letter in October to let you know.

If we calculated that you have 50 or more employees, you will be responsible for paying the full Paid Leave premium rate on wages paid Jan. 1 to Dec. 31, 2027. The full premium rate includes the employer’s and employee’s share. The first report for these premiums will be due in April 2027.
If we calculated that you have fewer than 50 employees, beginning Jan. 1, 2027, you will not be responsible for paying the employer share of premiums. You still need to remit the employee portion.

You may choose to contribute the full premium rate to the program by opting in annually. The enrollment period for calendar year 2027 is open until March 1.

You may also be eligible for Small Business Assistance Grants when you have an employee on Paid Leave. If approved, you will be responsible for paying the full employer premium rate for three years.

Find more information about premium rates and withholding in the Employer Reporting & Premiums Toolkit. Go to the reporting page on the Paid Leave website to download the toolkit.

Stay tuned

We will announce the 2027 premium rate and rate split in a special edition of the Employer Newsletter next week. We will share additional resources for 2027 in future newsletters and on the Paid Leave website updates page.

Building your small business

Join Washington's Small Business Liaison Team for a free webinar on starting a business

Representatives from several state agencies will cover:

Planning, registration, licensing and other regulatory requirements for starting a business in Washington.
Free and low-cost resources available to help your business.

Join us from 9 to 10 a.m. Wednesday, Nov. 4.

Register on Eventbrite

Learn about other webinars offered by the state's Small Business Liaison Team on the Business.WA.gov website.

Find our contact information

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.