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 (www.leg.wa.gov) 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.
Accounting
Keeping records of the financial affairs of your business is our specialty.
Bookkeeping
Providing financial statements issued every three months.
Year End Taxes
Keeping your business up to date with the ever changing Tax code and completing the appropriate forms at the year end for the IRS.