Some penalties and interest can be waived by your account manager or revenue agent depending on the circumstances. Check out the chart below for instructions on how to submit your waiver request for consideration.
I have filed my quarterly report
Contact your account manager.
- Find their email and phone number by looking up your business using our Verify a Business tool.
- Call 360-902-4817 if you are unable to locate your account manager’s contact information.
In your phone call or email, make sure to provide your Unified Business Identifier number, L&I Account ID, and a brief explanation of why you are requesting a waiver.
If you need to make a payment and you’ve already filed your quarterly report visit Pay a Balance Due.
I haven’t filed yet
File your Quarterly Reports online. Our systems require a payment and report to be on file before we can waive any late penalties or interest.
I have received a Notice and Order of Assessment
Within 30 days of receiving the notice you must submit a protest to the revenue agent listed on the letter. If you don’t, the notice will be final and we wont be able to reconsider the assessment.
Contact the revenue agent listed on the notice. They can help you negotiate a payment agreement if you cannot pay the late payment right now.
Review the other tabs for more information on the types of workers’ compensation penalties and when they might be assessed.
Late payment penalty and interest on unpaid premiums
We assess this penalty and charge interest when you are late filing your quarterly report or have unpaid workers’ compensation premiums.
| Number of months late | Penalty amount No penalty amount will be less than $10 |
Interest assessed |
| 1 | Total of 5% of the premium due | 1% interest on the premium due |
| 2 | Total of 10% of the premium due | 2% interest on the premium due |
| 3 | Total of 20% of the premium due | 3% interest on the premium due |
| 4+ | Additional 1% interest each month until the premium is paid | |
If you need to make a payment and you’ve already filed your quarterly report, visit Pay a Balance Due.
Claim cost penalty
This penalty may be assessed when an employer is unregistered at the time a worker sustains an injury or occupational disease. The claim cost penalty can be up to 100% of the cost of the claim.
- Questions on who is covered by L&I?
- See Do I Need a Workers' Comp Account?
- Call 360-902-4817
Willful misrepresentation penalty
Businesses that falsely report their workers hours or payroll may be held responsible for paying up to 10 times the amount of premiums the employer originally should have paid.
| RCW / Tile | 51.48.010 Failure to register business | 51.48.022 Stop work order | 51.48.030 Failure to keep records | 51.48.040 Refusal to allow inspection of records | 51.48.080 Compliance with Title 51 RCW and L&I Rules | 51.48.250 Willfully obtaining erroneous payments |
|---|---|---|---|---|---|---|
| July 1, 2026 – June 30, 2029 | The greater of:
|
$1,301 for each day not in compliance | For each offense, the greater of:
|
$650 for each offense | Not to exceed $1,301 | The greater of $1,301 or 3 times the amount of the excess benefit or payments |
| July 1, 2023 – June 30, 2026 | The greater of:
|
$1,161 for each day not in compliance | For each offense, the greater of:
|
$580 for each offense | Not to exceed $1,161 | The greater of $1,161 or 3 times the amount of the excess benefit or payments |