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 1.12.070 (3) (www.leg.wa.gov) for more information. |
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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.
