PRIA Logo™
WashingtonSB 58742025-2026 Regular SessionSenateWALLET

Concerning employers' information reporting for purposes of unemployment compensation.

Sponsored By: Drew MacEwen (Republican)

Became Law

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 1 costs, 2 mixed.

Huge penalty for lying about payroll

Beginning June 11, 2026, if an employer knowingly underreports payroll, the law can charge up to 10 times the unpaid amount. The employer also owes reasonable audit and collection costs. The department can enforce and collect these amounts.

Late unemployment tax penalties for employers

Beginning June 11, 2026, if you pay unemployment contributions late, penalties add up: 5% after the first month (or part), 10% after the second, and 20% after the third, with a minimum of $10. Interest also applies. Penalties do not keep accruing on contributions from an estate after a receiver, trustee, or similar officer qualifies. But any contributions for people that officer employs are still due and can get the usual penalties.

Penalty waivers and appeals for employers

Beginning June 11, 2026, penalties are waived if you gave the department enough information and it failed to act, said there was no liability, or said it could not decide. The commissioner can also waive penalties for good cause when a late, incomplete, or misformatted report or late payment was not your fault. You can appeal any penalty under the process in RCW 50.32.030.

Employer reporting penalties with first-time warning

Beginning June 11, 2026, employers pay $25 for each late tax and wage report. For the first incomplete or wrongly formatted report, the department sends a warning with instructions or help. Repeat mistakes within five years bring penalties. If no contributions are due: $75 the second time, $150 the third, and $250 the fourth and later. If contributions are due: the second time is 10% of the quarter’s contributions (at least $75, at most $250), the third time is 10% (at least $150, at most $250), and the fourth and later are $250. The commissioner can waive penalties for minor or technical errors, including software that misses job titles or standard codes. If a report is missing only job titles or standard codes, a penalty applies only if the employer knowingly left them out.

Free Policy Watch

You just read the policy. Now see what it costs you.

Pick a topic. PRIA runs your household against live legislation and sends you a free personalized readout.

Pick a topic to get started

My TaxesMy HealthMy BudgetMy MoneyMy Freedom
Or tell us something more specific

Sponsors & Cosponsors

Sponsor

  • Drew MacEwen

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 143 • No: 0

House vote • 2/28/2026

3rd Reading & Final Passage

Yes: 94 • No: 0 • Other: 4

Senate vote • 2/4/2026

3rd Reading & Final Passage

Yes: 49 • No: 0

Actions Timeline

  1. Effective date 6/11/2026.

    3/14/2026Senate

  2. Chapter 43, 2026 Laws.

    3/14/2026Senate

  3. Governor signed.

    3/14/2026legislature

  4. Delivered to Governor.

    3/9/2026legislature

  5. Speaker signed.

    3/4/2026legislature

  6. President signed.

    3/3/2026legislature

  7. Third reading, passed; yeas, 94; nays, 0; absent, 0; excused, 4.

    2/28/2026Senate

  8. Rules suspended. Placed on Third Reading.

    2/28/2026Senate

  9. Rules Committee relieved of further consideration. Placed on second reading.

    2/25/2026Senate

  10. Referred to Rules 2 Review.

    2/23/2026Senate

  11. LAWS - Majority; do pass.

    2/20/2026Senate

  12. LAWS - Executive action taken by committee.

    2/20/2026Senate

  13. First reading, referred to Labor & Workplace Standards.

    2/6/2026Senate

  14. Third reading, passed; yeas, 49; nays, 0; absent, 0; excused, 0.

    2/4/2026Senate

  15. Rules suspended. Placed on Third Reading.

    2/4/2026Senate

  16. 1st substitute bill substituted.

    2/4/2026Senate

  17. Placed on second reading by Rules Committee.

    1/28/2026Senate

  18. Passed to Rules Committee for second reading.

    1/26/2026Senate

  19. Minority; without recommendation.

    1/23/2026Senate

  20. LC - Majority; 1st substitute bill be substituted, do pass.

    1/23/2026Senate

  21. First reading, referred to Labor & Commerce.

    1/12/2026Senate

  22. Prefiled for introduction.

    12/12/2025Senate

Bill Text

Related Bills

Back to State Legislation

Take It Personal

Get Your Personalized Policy View

Take the PRIA Score to see how policy affects your household, then upgrade to PRIA Full Coverage for year-round monitoring.

Already have an account? Sign in