Sources checked:
Quick answer. Washington: $82,000 SUTA wage base; new hires reported in 20 days; $17.73 minimum wage from January 1; paid sick leave required; meal breaks required. 16 of 18 checklist items are confirmed on official pages; 2 are marked not confirmed, with the page to check.
Washington 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
ESD: employers with Washington employees apply for a business license through the Department of Revenue, then set up an ESD Employer Account Management System account.
Source: Washington Employment Security Department (ESD), checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedTaxable wage base for 2027
$82,000 per employee in 2027 ($78,200 in 2026).
ESD (June 10, 2026): beginning in 2027, employers pay unemployment tax on the first $82,000 paid to each employee.
Source: ESD: About unemployment tax rates, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedNew employer tax rate
Not confirmed — check ESD: About unemployment tax rates.
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ConfirmedQuarterly wage reports and payments
ESD: the tax and wage report is due the last day of the month after each quarter; a weekend or state holiday moves it to the next business day.
Source: ESD: About unemployment tax rates, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedState income tax withholding
No state income tax to withhold.
Washington State does not have a corporate or personal income tax (Washington Department of Revenue).
Source: Washington DOR: Registration requirements, checked November 2026
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of hire or rehire.
- Who: All newly hired and rehired employees regardless of age or hours worked; a rehire follows a separation of at least 60 consecutive days.
- Independent contractors: optional. The DSHS employer guide (publication 22-1190) says: we encourage you to report independent contractors (1099). Required reporting covers newly hired or rehired employees.
- How: online, fax, mail, phone. Online through Secure Access Washington (DCS Online); fax 800-782-0624; mail New Hire Program, PO Box 9023, Olympia, WA 98507-9023.
Source: Washington DSHS Division of Child Support: New Hire Reporting, checked November 2026 · More: First hire checklist for Washington
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ConfirmedWorkplace posters
Washington Department of Labor and Industries lists the required posters.
Source: Washington L&I: Required Workplace Posters, checked November 2026 · More: First hire checklist for Washington
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Not confirmedE-Verify for private employers
Not confirmed — check Employer Information, USCIS.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$17.13 an hour.
$17.13 in 2026 (Washington L&I).
Source: Washington L&I: minimum wage rises to $17.73 an hour in 2027, checked November 2026 · More: Washington minimum wage 2027
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ConfirmedMinimum wage change in 2027
Rises to $17.73 an hour on Friday, January 1, 2027.
Washington L&I, September 30, 2026: the minimum wage rises 3.5% to $17.73 an hour on January 1, 2027.
Source: Washington L&I: minimum wage rises to $17.73 an hour in 2027, checked November 2026 · More: Washington minimum wage 2027
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ConfirmedTipped employees
No tip credit: tipped staff get the full minimum wage before tips.
Washington requires the full state minimum before tips (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Washington minimum wage 2027
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ConfirmedRate for: Workers aged 14 and 15 (85%)
$15.07 an hour in 2027.
L&I: $15.07 in 2027.
Source: Washington L&I: minimum wage rises to $17.73 an hour in 2027, checked November 2026 · More: Washington minimum wage 2027
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ConfirmedCity and county rates
L&I: Seattle, SeaTac, Tukwila, Renton, Bellingham, Everett, Burien and unincorporated King County have higher minimums.
Source: Washington L&I: minimum wage rises to $17.73 an hour in 2027, checked November 2026 · More: Washington minimum wage 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
Paid sick leave (RCW 49.46.210). Yes: a statewide paid sick leave law covers private employers.
- Accrual: At least 1 hour of paid sick leave for every 40 hours worked.
- Yearly limit: No cap on hours accrued within the accrual year.
- Carryover: Unused balances of 40 hours or less must carry over to the next accrual year.
- Notice to employees: Employers must notify employees of the right in writing, and give a statement at least monthly showing hours accrued, used and available.
- When it can be used: Employees may use accrued leave once they reach 90 calendar days of employment.
Source: Paid Sick Leave Minimum Requirements (Washington L&I), checked November 2026 · More: Washington paid sick leave
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ConfirmedCity or county sick leave rules
Paid Sick Leave Minimum Requirements (local laws note)
Source: Paid Sick Leave Minimum Requirements (Washington L&I), checked November 2026 · More: Washington paid sick leave
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
A meal period of at least 30 minutes for a shift of more than 5 hours, starting between the 2nd and 5th hour. Unpaid only if the employee is free from all duties.
Employees must be allowed a meal period when they work more than five hours in a shift.
Source: Washington L&I: Rest breaks, meal periods and schedules, checked November 2026 · More: Washington meal break laws
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ConfirmedRest breaks for adults
A paid rest period of at least 10 minutes for every 4 hours worked, and no more than 3 hours of work without one.
Employees must be allowed a paid rest period, free from duties, of at least 10 minutes for every 4 hours worked.
Source: Washington L&I: Rest breaks, meal periods and schedules, checked November 2026 · More: Washington meal break laws
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ConfirmedBreaks for workers under 18
Under 16: a 30-minute meal break by the 4th hour and a paid 10-minute break at least every 2 hours. 16 and 17: a 30-minute meal break by the 5th hour and a paid 10-minute break every 3 hours. (Ages: under 18.)
Minors under the age of 16 must receive at least a 10-minute paid rest break.
- Waivers: Employees can waive the meal period if they and the employer agree. Rest breaks cannot be waived.
Source: Washington L&I: Rest breaks, meal periods and schedules, checked November 2026 · More: Washington meal break laws
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Any business hiring employees must open a workers' compensation account with L&I (or be certified self-insured).
If you are hiring employees, you must get a workers' compensation account.
- Owners and officers: Coverage isn't required for sole proprietors, partners, qualifying corporate officers or qualifying LLC members, but they can elect it.
- Poster: Display L&I's 'Notice to Employees - If a Job Injury Occurs' poster (State Fund or self-insured version), one of three required posters.
Source: How to Get a Workers' Compensation Account (Washington L&I), checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
An employer that fails to secure coverage may owe a penalty of up to $1,000 or double the premiums incurred before coverage was secured, whichever is greater.
Source: How to Get a Workers' Compensation Account (Washington L&I), checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
At the end of the established pay period, whether the employee was discharged or left.
at the end of the established pay period
Source: RCW 49.48.010: Payment of wages due to employee ceasing work, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
At the end of the established pay period, whether the employee was discharged or left.
at the end of the established pay period
Source: RCW 49.48.010: Payment of wages due to employee ceasing work, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
Complete 3 job search activities each week you claim. Survivors of domestic violence or stalking who left work for that reason need only 1.
Source: WA ESD: Job search requirements, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
No state income tax, so there is no state 1099 or W-2 filing to make on the pages we opened. Federal filing still applies.
Source: Washington DOR: Registration requirements, checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Friday, January 1, 2027 | Minimum wage rises to $17.73 an hour | |
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- New employer tax rate: check ESD: About unemployment tax rates
- E-Verify for private employers: check Employer Information, USCIS
Washington kit
Washington Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Washington unemployment tax wage base for 2027?
$82,000 per employee in 2027 ($78,200 in 2026). ESD (June 10, 2026): beginning in 2027, employers pay unemployment tax on the first $82,000 paid to each employee.
How soon must a Washington employer report a new hire?
Within 20 days of hire or rehire.
What is the Washington minimum wage in 2027?
Rises to $17.73 an hour on Friday, January 1, 2027. Washington L&I, September 30, 2026: the minimum wage rises 3.5% to $17.73 an hour on January 1, 2027.
Does Washington require paid sick leave?
Paid sick leave (RCW 49.46.210). Yes: a statewide paid sick leave law covers private employers. Accrual: At least 1 hour of paid sick leave for every 40 hours worked.
When is a final paycheck due in Washington?
If the employer ends the job: At the end of the established pay period, whether the employee was discharged or left. If the employee quits: At the end of the established pay period, whether the employee was discharged or left.
Does Washington require state W-2 or 1099 filing?
No state income tax, so there is no state 1099 or W-2 filing to make on the pages we opened. Federal filing still applies.
Do Washington employers need workers' comp?
Any business hiring employees must open a workers' compensation account with L&I (or be certified self-insured).
Related: Employer compliance by state · 2027 changes for employers