Some penalties and interest can be waived by your account manager or revenue agent depending on the circumstances. Check out the chart below for instructions on how to submit your waiver request for consideration.
I have filed my quarterly report
Contact your account manager.
- Find their email and phone number by looking up your business using our Verify a Business tool.
- Call 360-902-4817 if you are unable to locate your account manager’s contact information.
In your phone call or email, make sure to provide your Unified Business Identifier number, L&I Account ID, and a brief explanation of why you are requesting a waiver.
If you need to make a payment and you’ve already filed your quarterly report visit Pay a Balance Due.
I haven’t filed yet
File your Quarterly Reports online. Our systems require a payment and report to be on file before we can waive any late penalties or interest.
I have received a Notice and Order of Assessment
Within 30 days of receiving the notice you must submit a protest to the revenue agent listed on the letter. If you don’t, the notice will be final and we wont be able to reconsider the assessment.
Contact the revenue agent listed on the notice. They can help you negotiate a payment agreement if you cannot pay the late payment right now.
Review the other tabs for more information on the types of workers’ compensation penalties and when they might be assessed.
Late payment penalty and interest on unpaid premiums
We assess this penalty and charge interest when you are late filing your quarterly report or have unpaid workers’ compensation premiums.
| Number of months late | Penalty amount No penalty amount will be less than $10 |
Interest assessed |
| 1 | Total of 5% of the premium due | 1% interest on the premium due |
| 2 | Total of 10% of the premium due | 2% interest on the premium due |
| 3 | Total of 20% of the premium due | 3% interest on the premium due |
| 4+ | Additional 1% interest each month until the premium is paid | |
If you need to make a payment and you’ve already filed your quarterly report, visit Pay a Balance Due.
Unregistered penalty
This penalty applies to businesses that don’t open a workers’ compensation account prior to operating with covered workers. You are required to provide workers’ compensation coverage for all workers, unless they meet the requirements to be excluded or exempt from coverage. This penalty can be up to twice the amount of premiums owed or $1000, whichever is more.
- Questions on who is covered by L&I?
- Go to Do I Need a Workers' Comp Account?
- Call 360-902-4817
Claim cost penalty
This penalty may be assessed when an employer is unregistered at the time a worker sustains an injury or occupational disease. The claim cost penalty can be up to 100% of the cost of the claim.
- Questions on who is covered by L&I?
- See Do I Need a Workers' Comp Account?
- Call 360-902-4817
Willful misrepresentation penalty
Businesses that falsely report their workers hours or payroll may be held responsible for paying up to 10 times the amount of premiums the employer originally should have paid.
Failure to keep records
Businesses that fail to keep the required records for their covered workers may be assessed a penalty of up to $500 or two times the premiums owed, for each offense. Read the Workers' Compensation Record Keep and Reporting Guides below in Related Resources.
Refusal to allow inspection of records
If a business doesn’t allow L&I to inspect their books and records or refuses to submit their books and records for inspection they will be assessed a penalty of $500 for each offense. There may be other consequences for failing to provide books and records for inspection. For more information, see RCW 51.48.040 (Inspection of employer's records).