Many of our online services are unavailable at this time.
We are working to correct the problem and apologize for the inconvenience.

Service Alert

If there's a state government shutdown due to lack of a 2017 – 2019 Washington budget, many services provided by the Department of Labor & Industries would not be available starting July 1. L&I has a full list of service interruptions should there be a full or partial shutdown.

Quarterly Due Dates

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.

End of main content, page footer follows.

Access Washington official state portal

  © Washington State Dept. of Labor & Industries. Use of this site is subject to the laws of the state of Washington.

Help us improve