Out of State Supplemental Reporting
If you qualify for out-of-state supplemental reporting, you will need to report the hours but will not have to pay premium to L&I for out-of-state work that is insured in another state or country. You can apply if you are a Washington employer who:
- Has Washington workers temporarily working outside of Washington
- Is required to report that work to another state or country for more than thirty days in a calendar year
Note: the days are counted for each state, Canadian province or other country separately and don’t have to be consecutive
You may not use out-of-state supplemental reporting for work that is covered by a reciprocal agreement. Go to Washington Workers Traveling Out of State for more information on reciprocal agreements.
30 days or less
What if the work in another state or country is for 30 days or less?
Work is considered “temporary and incidental” if it is performed in another state or country for 30 days or less in a calendar year (January 1 through December 31) by a Washington worker. For temporary and incidental work both the premium and hours must be reported to L&I for workers’ compensation coverage. See examples below.
You may also be required to pay premiums to an insurer in the other state or country. Contact the workers' compensation authority where they will be working to find out if that authority will recognize Washington workers’ compensation coverage.
More than 30 days
To qualify for out-of-state supplemental reporting:
If you will have workers in another state or country for more than 30 days in a calendar year (January 1 through December 31), then you may qualify for out-of-state supplemental reporting. The days are counted separately for each state, Canadian province or other country and include partial work days. The days do not have to be consecutive.
If you meet the above qualifications:
- Complete the Application for Out-of-State Supplemental Reporting
- If you want to report work in more than one state, you will need to complete a separate application for each state
- You need to submit a new application every year if you want to report out-of-state hours without paying premiums to L&I
- We will send you a confirmation letter if you qualify for out-of-state supplemental reporting
- Insure the workers out of state and provide L&I with proof of this coverage
- You must provide a valid certificate of workers compensation liability insurance from an insurer licensed in the other state
- Report all out-of-state work done by Washington workers to L&I on the out-of-state supplemental quarterly report, Washington Workers Insured Out of State
- Your Washington Workers Insured Out of State forms will be mailed to you each quarter. These reports are due at the end of the month following the last day of the quarter
- Maintain all of the necessary records
Paying premiums to L&I for out-of-state work
You must report out-of-state hours and pay premiums to L&I for your Washington workers if:
- You don't apply for out-of-state supplemental reporting
- Your application for out-of-state supplemental reporting is denied
- You don’t properly insure the out-of-state work with an out-of-state carrier
- You don’t provide proof of out-of-state workers' compensation insurance
- You don’t complete and return your out-of-state supplemental reports on time
- Your workers worked in the other state for 30 days or less
A Washington employer, Employer A, sends Washington workers to Alaska for 25 days and then to California for another 19 days. In this example the work in both Alaska and California is “temporary and incidental” because the employer is not in either state for more than 30 days in a calendar year.
Employer A does not qualify for out-of-state supplemental reporting. All hours and premium must be included in their L&I quarterly reports.
In January, a Washington employer, Employer B, sends Washington workers to Alaska for 25 days. In September of the same year, the employer sends workers back to Alaska for another 19 days. In this example we would add all of the days together, since they are working in the same state in the same calendar year. Employer B qualifies to apply for out-of-state supplemental reporting because their workers are in Alaska for more than 30 days in a calendar year.
When a Washington worker is injured out-of-state
Washington workers cannot waive their rights to their Washington workers’ compensation benefits even if injured outside of Washington.
Washington workers have a right to file a claim in Washington. They can file the claim with L&I even if you report their hours on an out-of-state supplemental report and pay premiums to an out-of-state insurer. You are required to inform your workers of their right to file in Washington State.
An injured worker may file a claim in both Washington State and in the state or country in which they were injured, but any benefits they receive from L&I will be adjusted based on any benefits paid by the other state.
For questions on out-of-state supplemental reporting, call 360-902-5775.
Or email: OutOfState@Lni.wa.gov.
- RCW: 51.04.060 No evasion of benefits or burdens
- RCW 51.12.120 Extraterritorial coverage
- WAC 296-17-31009 Reciprocal agreements
- WAC 296-17-35203(8) Special reporting instruction
- Application for Out-of-State Supplemental Reporting
- Washington Workers Insured Out-of-State: Employer's Supplemental Quarterly Report for Workers' Compensation
- International Travel for Work