Washington workers' compensation premium report

File the quarterly workers' compensation report with Labor and Industries and pay the premium by the last day of the month after the quarter, the same day as the unemployment report.

When: By the last day of the 1st month after each quarter.
Agency: Washington Department of Labor and Industries
Form: Quarterly report through My L&I
Applies to: Every company with employees in Washington, with 1 or more employees.
Fee: Premium by risk class and hours worked, part of it withheld from employees
If missed: Late filing penalties and interest; an employer that stops reporting loses coverage
Source: lni.wa.gov, read October 22, 2026

Jay explains

Washington employers buy workers' compensation from the state fund, run by the Department of Labor and Industries, and report hours and pay the premium every quarter: April 30, July 31, October 31 and January 31. The report is separate from the unemployment wage report, though due the same day, and a payroll provider usually files both.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

October 31, 2026
January 31, 2027
April 30, 2027
July 31, 2027
October 31, 2027
January 31, 2028
April 30, 2028
July 31, 2028

A payroll provider normally prepares and files this. Obligare shows it anyway, marked as the provider's, because the company stays liable if it is missed.

Also in Washington

Washington annual report Washington annual report Washington annual report Washington nonprofit annual report Washington charitable organization registration renewal Washington business and occupation tax return Washington unemployment insurance wage report Washington Paid Leave and WA Cares premium report Washington sales tax return

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What kind of organization is it?

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State of formation

Employees

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Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Washington keys its report to this date. Add it and the calendar places it.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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