Washington State Law

Washington employers must report all newly hired and rehired employees to the State Directory of New Hires within 20 days of the hire date. Reports must include the employee name,…

Source: WA Department of Social and Health Services

Washington employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Employment…

Source: WA Employment Security Department

Washington requires most businesses to obtain a state Business License from the Department of Revenue before conducting business. The license fee is $90 and must be renewed annually. The Business…

Source: WA Department of Revenue

Washington Paid Family and Medical Leave provides eligible employees up to 12 weeks of paid leave per year for qualifying family or medical events, with up to 16 weeks combined…

Source: WA Employment Security Department

Home-based businesses in Washington are regulated by local city and county zoning codes. Most jurisdictions permit home occupations as an accessory residential use subject to limits on customer visits, non-resident…

Source: WA Department of Commerce

The Washington State Department of Commerce administers various small business grant programs through community partners, targeting underserved entrepreneurs and businesses in distressed communities. Program availability and award amounts vary by…

Source: WA Department of Commerce

The Washington Small Business Development Center (SBDC) network offers free business advising, market research, and access-to-capital assistance to Washington entrepreneurs and small business owners. The SBDC is hosted by Washington…

Source: WA Small Business Development Center

All general and specialty contractors working in Washington must register with the Department of Labor and Industries. Registration requires proof of workers compensation coverage, liability insurance, and an active UBI…

Source: WA Department of Labor and Industries

Washington professional and business licensing is administered through the Department of Licensing, which oversees more than 40 professional license types including contractors, engineers, real estate brokers, and healthcare professionals. Many…

Source: WA Department of Licensing

Washington is a monopolistic workers compensation state, meaning most employers must purchase coverage exclusively through the state Department of Labor and Industries. Employers report hours and pay premiums quarterly. Certain…

Source: WA Department of Labor and Industries

Washington LLCs are formed by filing a Certificate of Formation with the Secretary of State and paying a $200 fee online. All LLCs must appoint a registered agent with a…

Source: WA Secretary of State

Washington state minimum wage is $16.66 per hour as of January 1, 2025, adjusted annually by the Consumer Price Index. Several cities including Seattle and SeaTac have higher local minimums.…

Source: WA Department of Labor and Industries

Washington imposes a state sales tax of 6.5% on retail sales of tangible personal property and most services, with local taxes bringing combined rates to between 7% and 10.6% depending…

Source: WA Department of Revenue

Washington state does not impose a corporate income tax or a personal income tax. Business activity is instead taxed through the Business and Occupation tax on gross receipts. This structure…

Source: WA Department of Revenue

Washington imposes a Business and Occupation (B&O) tax on the gross receipts of businesses operating in the state. Rates vary by business classification, ranging from 0.138% for manufacturers to 1.5%…

Source: WA Department of Revenue

Washington business entities must file an Annual Report with the Secretary of State by the last day of the anniversary month of formation. The fee is $60 for most entities.…

Source: WA Secretary of State

Washington corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a $200 online filing fee. Corporations must designate a registered agent in Washington and…

Source: WA Secretary of State