Quarterly Contribution and Wage Report in Tacoma, Washington (2026)
Failing to submit your Quarterly Contribution and Wage Report triggers state penalties, including interest on unpaid contributions and potential liens, freezing your ability to manage payroll legally. This mandatory filing, also called your Employment Security Department (ESD) tax report, is submitted to Washington State's Employment Security Department on behalf of your Tacoma business. Key facts:
- 28 fields — ApronPrep auto-fills 23 from your business profile.
- $0–$0 government filing fees for submission (your payment is the calculated contribution).
- Varies processing, but reports are due quarterly.
Most applicants complete this in under 15 minutes with ApronPrep, which auto-fills 23 of 28 fields.
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 Tacoma Quarterly Contribution and Wage Report (often called an unemployment tax report) is a mandatory filing for employers to calculate and pay unemployment insurance (UI) taxes under the Washington Employment Security Act (RCW 50.24). This law requires employers to register with the Washington State Employment Security Department (ESD), which administers the UI program. Your specific contribution rate is determined annually by the ESD based on your history of layoffs and claims; this report is how you remit those calculated taxes and report the wages of your employees each quarter. Failure to file is treated as non-compliance with state law, triggering statutory penalties.
Missing or late submission of this quarterly report has direct and compounding financial consequences. Based on ESD regulations, common penalties include:
- Penalty assessments for late filing/payment: A fixed monetary penalty is applied immediately for missing the due date, which accrues in addition to the owed taxes.
- Interest on unpaid contributions (RCW 50.24.060): Unpaid tax amounts accrue interest from the original due date until paid in full, increasing your total liability.
- Fraud penalties for willful misreporting: Knowingly providing false wage information can result in significantly higher fines and potential criminal charges.
- Loss of UI tax rate protections: Consistent non-filing can cause your assigned UI tax rate to increase to the maximum rate by default, dramatically raising your operational costs.
- Administrative liens and collections action: The ESD can place liens on business assets and use collection agencies to recover owed taxes, penalties, and interest, which can impact your credit and ability to secure financing or renew leases.
Legal code: State unemployment insurance act, employer registration requirements
Recent update: As of 2026, all employers in Washington, including Tacoma, are required to file the Quarterly Contribution and Wage Report electronically through the ESD's SecureAccess Washington (SAW) portal—paper filings are no longer accepted for initial submissions.
Who Needs a Quarterly Contribution and Wage Report?
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Any business in Washington State with one or more employees is required to file this report and pay contributions to the state's unemployment insurance fund. |
| Bar / Nightclub | Required | As an employer paying wages, this report is mandatory to report wages and pay unemployment insurance contributions each quarter. |
| Food Truck | Required | Mobile food units with paid employees must file this report; requirements are based on employment, not a fixed location. |
| Coffee Shop / Café | Required | Businesses with even one part-time employee are subject to the Washington Employment Security Department's quarterly reporting mandate. |
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 the exact legal name of your business as it appears on your official Washington State business registration with the Secretary of State.
COMMON MISTAKE: Using a DBA/trade name instead of the legal entity name or misspelling the official name.
Washington State UBI Number
textEnter your state-issued Unified Business Identifier (UBI), a 9-digit number beginning with '6' or '8' that functions as your Tax Registration Number.
COMMON MISTAKE: Confusing it with a federal EIN, entering dashes or spaces, or using an expired/reassigned number.
Federal EIN
textEnter your 9-digit Federal Employer Identification Number issued by the IRS in the format XX-XXXXXXX.
COMMON MISTAKE: Omitting the hyphen, using a Social Security Number, or entering an EIN for a different legal entity.
Mailing Address - Street
textEnter the complete street address where you receive official mail from the City of Tacoma, including suite or unit number if applicable.
COMMON MISTAKE: Entering a P.O. Box instead of a physical street address or using an old address no longer on file with the state.
Mailing Address - City
textEnter the city associated with your official business mailing address.
COMMON MISTAKE: Entering a different city than the one associated with the ZIP code in the next field.
Mailing Address - State
textEnter the two-letter abbreviation for the state (e.g., 'WA') associated with your official business mailing address.
COMMON MISTAKE: Using the full state name (e.g., 'Washington') instead of the two-letter abbreviation.
Mailing Address - ZIP Code
textEnter the 5-digit ZIP code, or ZIP+4 code, for your official business mailing address.
COMMON MISTAKE: Entering an incomplete ZIP code or one that does not correspond to the entered city and state.
Business Phone Number
textEnter a primary, monitored business phone number where the City of Tacoma Finance Department can reach you with questions about your report.
COMMON MISTAKE: Providing a personal cell phone or a number that is frequently unavailable or out of service.
Reporting Quarter
textEnter the calendar quarter you are reporting for, using the standard format 'Q1', 'Q2', 'Q3', or 'Q4'.
COMMON MISTAKE: Reporting for the wrong quarter (e.g., submitting Q1 data on a Q2 form) or using non-standard abbreviations like 'First Quarter'.
Reporting Year
textEnter the 4-digit year for the reporting quarter (e.g., '2026').
COMMON MISTAKE: Entering the previous year or the current calendar year when filing for a prior-year quarter.
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. Mismatched Totals Between Line Items
The sum of wages reported in the different employment categories (such as Washington Paid Family & Medical Leave and Unemployment Insurance) must equal the total gross wages on line 1A. A mismatch is the most common reason for a notice from the Employment Security Department (ESD), which requires you to file an amended report. Avoid this by reconciling your payroll totals before entering them, ensuring all employees and wage types are correctly categorized per the ESD's tax rate notice.
2. Filing Late or Missing the Quarterly Deadline
Reports are due by the end of the month following the close of the calendar quarter (e.g., April 30 for Q1). Late filing triggers immediate penalties and interest from the ESD, which can amount to hundreds of dollars and complicate your account. Set a calendar reminder for the day before the deadline and submit through the SecureAccess Washington (SAW) portal to get instant confirmation, as mailed forms are processed more slowly and offer no proof of timely filing.
3. Incorrectly Reporting Out-of-State Wages
If you have employees working outside Washington, you must report those wages separately using the "Out-of-State" checkbox and entering the correct state code. Failing to do so or incorrectly allocating these wages can lead to an overpayment of Washington state taxes and a lengthy reconciliation process with the ESD. Check each employee's work location in your payroll system each quarter and follow the multi-state reporting instructions on the ESD website for line-by-line guidance.
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: 2–4 Weeks for First-Time Filers
Gather Quarterly Payroll Records & Register for Reporting
Compile your Washington business license (UBI) number, payroll register, and total gross wages paid for each employee for the entire quarter. If you are a new employer or haven't filed before, you must first register your business with the Employment Security Department (ESD) to get your tax rate and account set up. Missing or incorrect gross wage totals are the most common cause of filing errors that require correction.
Submit Report Electronically via ESD’s SAW System
File your completed Quarterly Contribution and Wage Report through the Washington State Employment Security Department’s SecureAccess Washington (SAW) portal. You must report total wages, hours worked, and calculate contributions owed based on your assigned tax rate. First-time filers must ensure their business profile and tax rate are correctly loaded in the system before the submission deadline. Paper filings are accepted but strongly discouraged due to longer processing times.
ESD Review & Tax Calculation Period
After submission, the ESD processes your report to verify wage totals, calculate unemployment insurance contributions, and assess any penalties for late filing. This automated review typically checks for mathematical consistency and missing employee data. Reports flagged for discrepancies (e.g., wage totals that don't match employee detail reports) are manually reviewed, which adds significant delay. You will receive a confirmation notice in your SAW account.
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 time for a submitted report varies and is not typically a 'granted' approval like a permit. The Washington State Department of Revenue (DOR), which administers this requirement, processes reports for audit and compliance purposes. You should confirm your filing status directly with the DOR, as timelines depend on their internal review schedule for your account.
There is no government filing fee charged by the state for submitting this quarterly report itself, per the Washington DOR fee schedule. However, significant penalties and interest accrue for late or non-filing. The cost is in the accurate and timely reporting of your tax liabilities, which you calculate and pay based on your employee wages each quarter.
No, the report is not transferable; it is a filing tied to your specific business and its registered location. If you move your restaurant, you must update your business address with both the Washington DOR and the City Business License/Registration before filing your next quarterly report. Failure to update your location can lead to misdirected notices and penalties.
This is not a one-time document you renew; it is a recurring filing obligation. You must file a report and pay the associated taxes four times per year, by the last day of the month following the end of each calendar quarter. This ongoing requirement is separate from your annual business license renewal, such as the Annual Report Filing required by the Washington Secretary of State.
There is no physical inspection for this report. Compliance is verified through desk audits and reconciliation of your filed reports against your payroll records. The Washington DOR may audit your business to ensure reported wages and paid contributions match your books. You must retain all payroll records for at least four years to satisfy any potential audit request.
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
This Form Is One of 60+ Requirements.
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