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.
QuickFile
- 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:
| 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.