Many businesses are facing financial strain because of the coronavirus (COVID-19) pandemic. L&I has a program to help distressed employers set up a workers' compensation premium payment plan for up to 90 days and avoid any penalties and interest.

If you have workers who continue to be paid while not working as a result of the coronavirus (COVID-19) pandemic, you’re not required to report the hours and premium for the time they’re not working. This means you're not required to report hours for workers who:

  • Did not work due to the coronavirus pandemic, or
  • Did not work, but were still paid or kept on salary.

Hourly Method - Continue reporting your salaried workers' actual hours worked.
Salary Method - If you normally report 480 per quarter for salaried workers, only report the actual hours they worked.

Note: If you do not have anyone working for your business during the quarter, you must still file a quarterly report indicating zero hours worked.


  • Quickly and easily file your quarterlies
  • No signups
  • Auto-calculate what is owed
  • Choose a payment date or file late

Claim & Account Center

  • Quickly and easily file your quarterlies & manage your workers' comp account(s)
  • View account balance and past reports
  • Choose a payment date or file late

Self-insured employers must file by mail.

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.

Quarterly due dates

Quarterly reports and premiums are due 4 times per year:

Quarterly due dates
Quarter Report period Report & payment due date
1 January 1 - March 31 April 30
2 April 1 - June 30 July 31
3 July 1 - September 30 October 31
4 October 1 - December 31 January 31

Weekend due dates may be postmarked the following business day.

If you have questions about these quarterly due dates, call the Employer Help Line at 360-902-4817.

Manage your Labor & Industries claims correspondence online with Secure Message Center.