Payroll / L&I
- Payroll record maintenance
- Federal and State payroll reports filing
Payroll processing for employees and contractors
Federal and state payroll taxes
Quarterly payroll tax filings
Annual payroll reports filing
Quarterly reports are due 4 times each year. Below is a chart that gives you the quarter in which you are reporting, the dates that make up that quarter, and the date that the report and payment is due to L&I.
|Due dates for quarterly reporting|
|Quarter||Report period||Report & payment due by|
|1||January 1 through March 31||April 30.|
|2||April 1 through June 30||July 31.|
|3||July 1 through September 30||October 31.|
|4||October 1 through December 31||January 31.|
|Due date fall on a weekend?
Your report may be postmarked the following business day.
See RCW 51.16.170 for more information.
Late payment penalties
- 1 month overdue: 5% penalty ($10 minimum) + 1% interest of total of premiums.
- 2 months overdue: 10% penalty + 1% interest of total of premiums.
- 3 months overdue: 20% penalty + 1% interest of total of premiums.
- 4 months overdue & thereafter: Additional 1% interest of total of premiums.
Use the Late Payment Calculator to calculate the penalty and interest of filing late.
View the Quarterly Report Sample (F212‑055‑000).
Want a reminder to file your quarterly report?
Join L&I’s Quarterly Reporting email list to get a reminder when it’s time to file your quarterly report.