Quarterly Contribution and Wage Report in Spokane, Washington (2026)
Fail to file this form and you risk penalty assessments from the state, plus a disruption to your employees' unemployment insurance coverage. The Quarterly Contribution and Wage Report, also called the Washington Unemployment Insurance (UI) Tax Report, is a mandatory filing with the Washington State Employment Security Department (ESD) for all Spokane employers. Key facts:
- 28 fields — ApronPrep auto-fills 23
- $0–$0 government filing fee (your payment is the calculated UI tax)
- Varies processing timeline after submission
Analyzed from Quarterly Contribution and Wage Report
82% from one compliance interview
Manual entry or document upload required
Why You Need a Quarterly Contribution and Wage Report
The Washington State Employment Security Department (ESD) mandates that employers submit a Quarterly Contribution and Wage Report under the Washington State Unemployment Insurance Act (RCW Title 50). This is your primary tax report for unemployment insurance, formally calculating contributions based on taxable wages paid each quarter. Your obligation to file begins as soon as you pay employees in Washington, regardless of business size or entity type. Failure to report wages is considered a failure to pay the required tax, triggering the enforcement provisions of the law.
Filing late, incorrectly, or not at all carries immediate financial and operational consequences. Penalties are not discretionary and are automatically assessed by the ESD's automated systems. The primary consequences include:
- Monetary penalties: A fixed penalty fee for late filing plus interest on any unpaid contributions from the due date. Interest accrues daily.
- Increased tax rate: Habitual late filing can lead to a higher unemployment insurance tax rate assigned to your account, increasing your cost of doing business for future quarters.
- License and registration holds: The ESD can place a lien on your business assets and report the debt to other state agencies, potentially blocking your ability to renew a city business license or other professional registrations.
- Personal liability: In cases of willful non-payment or fraud, corporate officers or responsible individuals can be held personally liable for the unpaid taxes and penalties.
Legal code: State unemployment insurance act, employer registration requirements
Recent update: For the 2026 tax year, the ESD requires all reports to be filed electronically through its SecureAccess Washington (SAW) portal, as mandated by state law; paper filings are no longer accepted for most employers.
Who Needs a Quarterly Contribution and Wage Report?
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Washington law (RCW 50.24.010) mandates any business with paid employees must file a quarterly report for unemployment insurance contributions. |
| Bar / Nightclub | Required | Employers in the food and beverage service industry are not exempt from the Washington Employment Security Department's quarterly wage reporting requirements. |
| Food Truck | Required | If you have any paid employees (including drivers, cooks, or servers), you must file quarterly wage reports with the state—the mobile nature does not create an exemption. |
| Coffee Shop / Café | Required | Unless operating as a sole proprietor with zero employees, all food service establishments with a payroll are required to file under Washington Administrative Code 192-310. |
See which restaurant types need this requirement — and which don't.
See Full Requirements →Field-by-Field Guide (28 Fields)
23 of 28 auto-filledBusiness Name (as registered)
textEnter your restaurant's legal business name exactly as it appears on your Washington State Business License and Department of Revenue registration, including any suffixes like 'LLC' or 'Inc.'.
COMMON MISTAKE: Using the restaurant's 'doing business as' (DBA) or trade name instead of the legal registered name, which will cause the report to be flagged for verification.
Washington State UBI Number
textEnter your 9-digit Washington State Unified Business Identifier (UBI) number, which is required for all tax and employment reporting to state agencies.
COMMON MISTAKE: Omitting leading zeros, transposing digits, or entering a federal EIN in this state-specific field, which results in an immediate data mismatch rejection.
Federal EIN
textEnter your 9-digit Federal Employer Identification Number (EIN) issued by the IRS, formatted as XX-XXXXXXX.
COMMON MISTAKE: Entering an SSN instead of an EIN for a corporate entity, or using an outdated EIN if the business structure has changed.
Mailing Address - Street
textEnter the street address where you receive official correspondence from the Washington State Department of Revenue and Employment Security Department.
COMMON MISTAKE: Using a P.O. Box when the form instructions require a physical street address for verification purposes.
Mailing Address - City
textEnter the city for your official business mailing address.
Mailing Address - State
textEnter the two-letter state abbreviation (e.g., 'WA') for your mailing address.
COMMON MISTAKE: Spelling out the state name ('Washington') instead of using the required two-letter postal code.
Mailing Address - ZIP Code
textEnter the 5-digit or 9-digit (ZIP+4) ZIP Code for your business mailing address.
Business Phone Number
textEnter a primary, working phone number for your business where state agencies can contact you regarding this report.
COMMON MISTAKE: Providing a disconnected, incorrect, or personal cell phone number that is not associated with the business, delaying any required follow-up.
Reporting Quarter
textEnter the specific quarter you are reporting for, using the required format (e.g., 'Q1', '1st Quarter', 'January - March') as specified on the form instructions.
COMMON MISTAKE: Reporting for the wrong calendar quarter (e.g., submitting Q2 data on a Q1 form), which creates a fundamental mismatch in wage and tax liability data.
Reporting Year
textEnter the four-digit year for the reporting quarter (e.g., 2026).
COMMON MISTAKE: Entering the previous tax year or the current calendar year incorrectly, which misaligns the entire wage report.
ApronPrep auto-fills 23 of 28 fields from a single compliance interview — no re-typing, no guessing what the government expects.
Top 5 Quarterly Contribution and Wage Report Mistakes
1. Filing on State Form Instead of City Form
Using the WA Department of Revenue's state Combined Excise Tax Return to report Spokane-specific taxes. This mistake creates a mismatch in the city's system, as Spokane administers its own Business & Occupation (B&O) and Utility Taxes separately. Your report will be marked as missing, triggering a failure-to-file notice. <strong>How to avoid:</strong> Always file using the official Spokane Quarterly Contribution and Wage Report form or the city's designated online portal for local taxes, not the state's My DOR site.
2. Misreporting "Total Gross Wages"
Entering net wages or salaries paid only within Spokane city limits instead of the total gross wages paid to <em>all</em> employees for the quarter, regardless of work location. The City of Spokane requires the total gross wages subject to the Washington State Unemployment Insurance tax. Underreporting leads to incorrect B&O tax calculations and potential audits. <strong>How to avoid:</strong> Pull the "Total Gross Wages" figure directly from your Washington State Employment Security Department (ESD) quarterly report (Form 5208), Box 15.
3. Incorrectly Calculating Local B&O/Utility Tax
Applying the wrong tax rate or base to calculate the City B&O or Utility Tax due. Common errors include using the state B&O rate (often 1.5% for services) instead of Spokane's local rate, or failing to apply the $62,500 quarterly deduction for the Utility Tax. This results in an underpayment penalty plus interest. <strong>How to avoid:</strong> Verify the current Spokane tax rates for your business classification (e.g., Service & Other Activities at 0.2%) and the Utility Tax deduction from the City Treasurer's published tax guide before calculating.
Skip the Paperwork on Your Quarterly Contribution and Wage Report
ApronPrep auto-fills 23 of 28 fields from one compliance interview.
No credit card required
Quarterly Contribution and Wage Report by City in Washington
| City | Fee Range | Timeline |
|---|---|---|
| Seattle | No application fee; payment amount is employer contribution based on payroll and experience rating | Quarterly — reports due by the last day of the month following each calendar quarter (April 30, July 31, October 31, January 31) |
| Spokane | ||
| Tacoma |
Timeline: A Monthly to Quarterly Cycle
Track and Collate Quarterly Wage & Worker Data
For each quarter, meticulously compile the hours worked and gross wages paid for every employee. This is the core data for the report. Use your payroll records and timesheets. The most common data error is misclassifying workers or including wages for work performed outside Spokane city limits, which can lead to an incorrect tax calculation.
Complete the Online Form via MyTax Washington
Log into the Washington State Department of Revenue's MyTax Washington portal. Navigate to the 'Local Business & Occupation (B&O) Tax' section for Spokane and locate the quarterly wage report. ApronPrep auto-fills your business details, EIN, and quarter dates. You will manually enter the aggregated wage totals. Have your compiled wage data and Spokane city business license number ready.
Calculate and Pay Quarterly Taxes Owed
The portal will calculate the tax due based on your reported Spokane wages and the current tax rate. You must submit payment electronically (EFT) through MyTax Washington at the same time you file the report. Filing without payment, or paying the wrong jurisdiction, results in immediate penalties. Keep your payment confirmation number for your records.
Where to Apply
Applications go to the Washington department of unemployment assistance. Local procedures and fees may vary — select your city below.
Other Requirements You'll Need
This is one of 13 requirements for opening a restaurant in Washington.
ADA Compliance Self-Certification
federal
Alarm System Permit/Registration
local
Annual Report Filing
state
Application for Employer Identification Number
federal
See all co-required forms and how they connect to your compliance dossier.
See All RequirementsProcessing timelines for submitting this report vary, as this is a recurring filing with a set quarterly deadline rather than an application requiring review and approval. The report must be filed with the Washington State Department of Revenue and the Employment Security Department by the last day of the month following each calendar quarter. Contact these agencies to confirm the current processing systems and deadlines.
There are no direct government filing fees for submitting the quarterly contribution and wage report itself. The report details your business's taxable wages and unemployment insurance contributions, so the cost is the calculated tax liability and required contributions based on your payroll data. It's critical to verify contribution rates and tax obligations with the Washington State Annual Report Filing and Federal Employer Identification Number records to ensure accurate payment amounts.
No, this report is not transferable between locations. The report is tied to your specific business account numbers and the location's tax jurisdiction. If you move your restaurant, you must update your business address with the Washington State Department of Revenue and the Employment Security Department prior to filing the next quarterly report to ensure your tax rates and reporting district are correct.
You do not 'renew' this report; it is a mandatory, ongoing filing requirement. Reports are due quarterly—four times per year (January, April, July, and October)—for as long as you have employees on payroll. Failing to file on time triggers penalties and interest on any owed contributions, even if no wages were paid in that quarter.
There is no physical inspection for filing this report. However, your payroll records are subject to audit by the Washington State Department of Revenue and the Employment Security Department to verify the accuracy of reported wages and contributions. An audit typically involves submitting time sheets, payroll registers, and tax forms like those from your EFTPS Enrollment. Keeping meticulous, organized records is essential to pass an audit.
About This Data
This guide is generated from ApronPrep's compliance dossier system, which uses 53 parallel AI authority experts to discover requirements, then downloads actual forms and generates field-level intelligence for each one.
For Washington specifically, we have analyzed compliance dossiers for 3 cities (Seattle, Spokane, Tacoma), generating Rich FILs (Form Intelligence Layers) with 28 form fields analyzed for this requirement. Fee data is sourced from actual county department fee schedules, not estimates.
Our data is verified against official government sources and updated when regulatory changes are detected. If you find an error, please report it — accuracy is our core commitment.
Sources
- State unemployment insurance act, employer registration requirements
- Seattle — Department of Unemployment Assistance / Employment Security
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