All Washington State employers are required to contribute to the state's unemployment insurance account. In 1985, Washington State adopted an experience rating system that replaced an older, flat-rate system under which all businesses paid the same rate. Now companies are charged in relation to their experience with unemployment -- the lowest rates are assigned to businesses with the lowest unemployment costs. New employers enrolling in the state's unemployment insurance program are assigned the average experience rating for their industry. Company payments are determined by applying a variable rate on all salaries up to a specific unemployment insurance ceiling.

For specific questions on unemployment insurance, contact the Washington State Employment Security Department Tax Branch at The Washington State Employment Security Department or by phone at (206) 545-6518 or (206) 455-7136.