Wash. Admin. Code § 296-17-31023
Most employers will report and pay premiums once every three months. We refer to these three-month periods as quarters. For example, the months of January, February, and March represent the first quarter of a calendar year. In some cases employers report at more frequent intervals.
Example:Reforestation contractors report on a contract basis for any project over ten thousand dollars. Since contracts may last only a few days, reforestation contractors may file reports daily, weekly, and monthly.
If you do not have employees during a quarter, you must report by the due date and indicate "no payroll" or "no employees" . If you do not submit reports when required, we will estimate premiums and initiate legal action against you to collect premiums due.
Wash. Admin. Code § 296-17-31023
Statutory Authority: RCW 51.16.035. 98-18-042, § 296-17-31023, filed 8/28/98, effective 10/1/98.