The Washington State Employment Security Department (ESD) is responsible for a wide range of services and programs related to employment and labor in the state of Washington. The scope of ESD used to be quite simple. The agency focused on providing unemployment compensation, commonly referred to as unemployment insurance or UI, to workers who lost their jobs through no fault of their own. ESD, as the state workforce agency, also focused on helping workers find jobs through WorkSource, a state-run job placement service.
In recent years, the scope of ESD has expanded. The Washington Legislature tasked ESD with administering the state’s Paid Family and Medical Leave insurance program, as well as the new WA Cares long-term insurance program. ESD also provides labor market analysis and provides some state-level oversight of the federal H-2A agricultural guest worker program through the Agricultural and Seasonal Workforce Services office.
Because of the myriad services ESD offers, the department has set up an Employer Resources page to help steer employers in the right direction for their requests.
Unemployment Insurance
UI consists of two sides — taxes and benefits. The law requires employers to pay UI taxes (i.e., premiums) into this government-run insurance program. Employers in Washington pay 100 percent of the taxes, and taxes are a percentage of payroll. Overall tax rates are calculated each year by ESD based on a formula in state statute and are also experience-rated for each employer’s layoff history. Employers need to pay taxes to ESD on a quarterly basis. This webpage details UI tax rates and the process for filing your taxes. Title 50 RCW houses the state statutes regarding UI, and WAC 192-04 through 192-350 are the state rules pertaining to UI.
WorkSource
The WorkSource division operates the state’s workforce development system. It provides job seekers with resources, training, and support to help them find employment. Employers can access services like job posting, recruitment assistance, and workforce development programs through WorkSource. Employers can log in here.
Paid Family and Medical Leave
The Washington Legislature established the Paid Family and Medical Leave program as a way for eligible employees in Washington to take paid time off work for either family or medical reasons, such as caring for a newborn, adopting a child, or recovering from a serious illness. Employees who meet the insurance program eligibility requirements can take up to 12 weeks of paid leave per year, although some situations allow for 16 or 18 weeks of leave. Employers must notify their employees about PFML, display a poster, and deduct the employee share of the premiums from paychecks. Employers and employees both contribute to the fund that supports this program. The premiums for each part of the program (family leave and medical leave) are different, and premiums also vary based on employer size. Employers must pay their share of the premiums and remit to ESD their employees’ share of the premiums quarterly. To learn more about the legislative history and requirements of the PFML program, see this WSDF backgrounder. Title 50A RCW is the home for statutes regarding PFML. WAC 192-500 through 192-810 are the state rules pertaining to PFML.
WA Cares Fund
The WA Cares Fund was established by the Washington Legislature as a new insurance program designed to provide some financial assistance in paying for the long-term care needs of Washington residents. WA Cares is overseen by the Long-Term Services and Supports Trust Commission, and several state agencies are involved in different aspects of the program, such as benefits. Employers will most likely interface with ESD, which collects premiums and administers exemptions to the program. WA Cares premiums are funded 100 percent by employees, but employers need to report employees’ wages, withhold and collect premiums from employees’ paychecks, and pay premiums to ESD quarterly. Also, if ESD has granted an exemption to an employee, the employee needs to provide the employer with a copy of the exemption letter from ESD so that the employer will know not to withhold premiums from that employee’s paycheck. ESD has placed several of these topics together into an Employer Information page. State laws regarding WA Cares can be found in Title 50B RCW, and WAC 192-900 through 192-930 are the state rules pertaining to Long-Term Services and Supports.