Coverage: Any business having at least one employee at any time during the calendar year and employers subject to FUTA.
Rates: 0% — 5.4% (2009); industry based if no experience
Taxable Wage Limit: $35,700 in 2009 ($34,000 for 2008)
Employee Withholding: Optional
Administration:
Employment Security Department
Employment Security Building
212 Maple Park Drive
Olympia, Washington 98504
Telephone: (360) 902-9500