Toast Payroll: Tax Management in Washington

Last updated: Apr 8, 2026, 10:11 AM

To be successful with Toast Payroll, register for all applicable tax accounts and supply the tax information to Toast Payroll.
Many tax jurisdictions no longer accept electronic filings and/or deposits with account information in an Applied For status. If not remedied, customers may be assessed penalties, interest fees, and/or additional repercussions by governing agencies.

 

In this Article:

 

Tax Management Overview

Many of the items on this page are maintained by your company in the Toast Payroll Tax Center. We highly recommend visiting this page at least once a quarter so you can complete outstanding tasks and help enable a successful quarterly tax filing. Failure to provide this information risks Toast Payroll's ability to remit/file on your behalf, which may result in financial penalties for your company. Visit Toast Payroll: Manage Payroll Taxes to learn all about the Tax Center.

 

After applying for and receiving your state tax account number(s), payment frequency, unemployment rate, or once you complete your third-party administrator (TPA) linking, log into Toast Payroll and select Taxes from the left-hand navigation. Complete any available tasks here, including Form 8655, missing Social Security numbers, and more.

 

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Taxes and Forms Toast Payroll Supports/Remits in Washington

Payroll tax liability largely depends on where an employee is working and where the employee lives. More information on assigning a work tax location within the Toast Payroll system can be found in Toast Payroll: View and Update Work Tax Locations.


State Unemployment (SUTA)

  • Form 5208B Quarterly Unemployment Insurance

 

Paid Medical Family Leave and Long-Term Care*

  • Wage Worksheet for Washington Paid Family Medical Leave
    • Long-Term Care premium calculations and collections will begin on payrolls with check dates on or after July 1, 2023. Reporting/filing is incorporated into the WA Paid Family Medical Leave filings.

 

Workers' Compensation (Washington L&I)

  • Employer's Quarterly Report

 

Other

 

Note: Washington does not have a state income (withholding) tax.

 

Employee name, social security number (SSN), gross wages, and taxable wages for all employees are listed on the applicable filings done by Toast Payroll. Washington also requires reporting Standard Occupational Classification (SOC) codes for all employees. Toast Payroll will default employee SOC codes to 35-0000 Food Preparation and Serving Related Occupations. SOC codes can be updated on the employee's position page. Washington has an SOC code lookup tool to assist in determining the SOC code appropriate for employees.


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Taxes We Don't File

See Taxes We Don't Process for a listing of some taxes our system doesn't currently support and therefore don't file for you.


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Where to Find Copies of Tax Filings Processed in Toast Payroll

To find copies of tax filings processed in Toast Payroll, the quarterly tax packages are found within the Toast Payroll system under Reports > Tax Filing. These reports are typically available the third full week of the month following quarter-end. Toast Payroll will only generate tax packages for quarters in which a customer was actively processing payroll within the Toast Payroll system.


Note: Toast Payroll may not be able to complete and/or submit tax filings where the Toast Payroll system reflects missing, erroneous, or incomplete information in a customer's account. It is the customer's responsibility to ensure that they have provided Toast Payroll with all requisite tax information in a timely manner. Copies of tax return submissions do not guarantee that a return was submitted to or accepted by an applicable agency.

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Register for Your Payroll Tax IDs and Set Up Washington L&I

Registration with the state sets up your tax account, identified by an Employer Identification Number (EIN). This number enables Toast Payroll to file electronically on your behalf. Failure to provide this information risks Toast Payroll's ability to remit/file on your behalf, which may result in financial penalties for your company.


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Information You'll Need to Register for Your Payroll Tax IDs and Set Up Washington L&I

  • Federal Employer Identification Number (FEIN)
  • Owner information, including name, address, and social security number (SSN)
  • Business open date
  • Business location
  • Date of first employment

 

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How to Register - Unemployment Taxes

  1. Register the business with the state of Washington following the Business License instructions on the Department of Revenue website.
    1. As noted on the site, certain business structures may need to register with the Washington Secretary of State website first.
    2. Complete the application for a Business License via the wizard or mail.
    3. The Department of Revenue will process your application and notify:
      1. WA Employment Security Department (ESD) to open an unemployment insurance account on the business's behalf.
      2. WA Labor and Industry (L&I) to open a workers' compensation account on the business's behalf.
  2. Customers typically receive a packet of information within 10 days of registering online (6 weeks if registering by mail).
  3. Provide the following information to Toast Payroll. It is best to include a copy of the information from the state in your email:
    1. ES (employment security) reference number - this is your SUTA EIN
      1. This number is in the format 000-######-##-#
    2. Unified Business ID (UBI) - this is used on SUTA, L&I, and PFML
      1. This number is in the format 60# ### ###
    3. Workers' Compensation Account ID - this is required to file WA L&I taxes
      1. This number is in the format ###,###-00
    4. Participation Activation Code (PAC) - this is required to file WA L&I taxes online on the business's behalf
      1. This number is 8 digits in the format ########
    5. SUTA (state unemployment) tax rate
    6. If rates are not provided, the Toast Payroll system will apply state-designated new employer rates to a customer's account settings.
  4. If a customer has not gone live in the Toast Payroll system, this information should be entered in the onboarding platform or sent to an Onboarding Consultant. Customers who are already live should navigate to Settings > Payroll > Tax Accounts and add the appropriate information.


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How to Register - Paid Family Medical Leave (PFML) and Long-Term Care (LTC)

Washington has a state-run program for partial wage replacement for Washington workers in case of a serious medical condition, caring for a family member or bonding, or other qualified instance details on the Paid Leave website. This program is funded by employee and employer withholdings on payroll, which Toast payroll calculates, records, and reports hours on and remits on a customer's behalf. Customers who are based in Washington should see a WA FLI tax on their employee pay stubs for the state medical leave tax. 


Washington has also set up the WA CARES fund as an earned benefit for working Washingtonians to access long-term care. Toast Payroll will calculate and withhold long term care premiums from employees (employers do not contribute to this fund). Filings are submitted as part of the PFML filing.

 

  1. Registration for Paid Family Medical Leave (PFML) is done through the business's SecureAccess Washington (SAW) account. The UBI account number received from the business registration is needed to set up a PMFL account.
    1. If the business does not have a SAW account, select Sign up from the top to create one.
    2. Once logged in, select Add a New Service, then browse the list of services for Employment Security Department.
    3. Next to Paid Family Medical Leave, select Apply and OK to continue.
    4. The service will appear in your SAW account. Select it, then select Continue, and create an Employer account following the prompts.
    5. Setting up a Paid Family Leave account also will set up a Long-Term Care account.
  2. A PIN will be mailed to the address indicated in the registration process within 3-5 business days. Enter this PIN in your SAW account on the Paid Family Medical Leave service. A step-by-step video is available here.
  3. The account number for a business's WA PFML account is the letter "C" followed by the Unified Business ID (UBI) number provided during business registration. Toast Payroll will use this as the customer's account ID one provided. UBI numbers can be found on the state's Business Lookup website if not provided as part of the unemployment registration.

 

If you are requesting TPA access on Toast's behalf, be sure to select the four types of authorization we need when you're asked to Manage Roles:

 

  • Wage reporting (filing quarterly wage reports)
  • Wage amendments (review wage detail history and make amendments)
  • Payments (view billing statements and make payments)
  • Appeals and agreements (enter into agreements)


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How to Set Up - Workers' Compensation (L&I)

Washington requires employers to get workers' compensation insurance through a state-operated fund where premiums are withheld on payroll. Learn more about setting up an account on the Washington State Department of Labor & Industries website.


Toast Payroll will calculate the premium amount based on employee hours worked and on the class codes set up in the customer's Toast Payroll system that are assigned to the employee's profile.


To get the business's state-assigned class codes:

 

  1. Use the Department of Labor & Industries website to find your company.
  2. Select Workers' Comp Rates.
  3. Provide the following information to Toast Payroll. It is best to include a screenshot of the information from the state in your email:
    1. Risk classification
    2. Composite rate (hourly rate)
    3. Employee withholding
  4. If a customer has not gone live in the Toast Payroll system, this information should be entered in the onboarding platform or sent to an Onboarding Consultant. Customers who are already live should forward this information to us through the chat function. Select the blue chat button in the lower-right corner of any Toast Payroll page.


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Find Your ID and Rate - Already Registered

The Employer Identification Number (EIN) identifies a tax account to the state and enables Toast Payroll to file returns electronically on a company's behalf. Failure to provide this information risks Toast Payroll's ability to remit/file on your behalf, which may result in financial penalties for your company.


Additionally, Washington issues a Unified Business ID (UBI) number to registered businesses and it's used on all payroll tax filings. UBI numbers can be found on the Department of Revenue's Business Lookup website. The format for UBI numbers is 60# ### ###. Provide UBI numbers as well as the numbers referenced in the sections below to us by selecting the blue chat dot in the lower-right corner of any Toast Payroll page.


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Unemployment Tax

If you've already registered for a Washington SUTA account, the Employment Security (ES) reference number and tax rate can typically be found by:

 

  • Accessing the business's SecureAccess Washington (SAW) account
  • Reviewing the notices sent by the Employment Security Department (ESD)
  • Calling the Employment Security Department at (855) 829-9243, option 4
  • Emailing the Employment Security Department at status@esd.wa.gov

 

A Washington account number is typically in a 000-######-##-# format. Add your account number and any tax rate information to Toast Payroll by navigating to Settings > Payroll > Tax Accounts.


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Unemployment Tax Rate

An unemployment withholding tax rate is determined by the state and can change each year based on a number of factors. Visit the Employment Security Department (ESD) website for more information on the calculation of a Washington unemployment withholding tax rate.


Washington typically sends an annual tax rate notice from the ESD. Updated unemployment withholding tax rate information should be added into Toast Payroll by navigating to Settings > Payroll > Tax Accounts.


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Paid Family Medical Leave (PFML) and Long-Term Care (LTC)

Toast Payroll withholds both employee and employer withholding of Washington Paid Family Medical Leave on payroll. Effective with check dates from July 1, 2023 and onwards, Toast Payroll will calculate and withhold long-term care premiums from employees (employers do not contribute to the fund). Filings are submitted as part of the PFML filing.


If you've already registered for a WA PMFL account, the account number is the letter "C" followed by the Unified Business ID (UBI) number provided during business registration. Toast Payroll will use this as the customer's account ID once provided.

 

UBI numbers can be found on the state's Business Lookup website. In Toast Payroll, navigate to Settings > Payroll > Tax Accounts and enter this information in Toast Payroll if it was not provided with the unemployment information.


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Workers' Compensation (L&I)

Note: This tax may appear on employee paystubs as WA SDI or another similar title. In Toast Payroll, Washington L&I, Washington worker's compensation insurance, and State Disability Insurance (SDI) are considered the same topic using different terms.

 

The business's Washington L&I account number can be found by:

 

  • Logging into your My L&I account on the Department of Labor & Industries website
  • Accessing notices sent from the Department of Labor and Industries
  • Calling the Department of Labor & Industries at (360) 902-4817


A 3 to 8-digit Participation Activation Code (PAC) is also assigned and is required for electronic filing. Find the number by:

 

  • Reviewing notices sent by the Department of Labor & Industries including the New Account Letting and the Annual Rate notice
  • Calling the Department of Labor & Industries at (360) 902-4817


Find your company's assigned risk class codes and rates on the Washington State Department of Labor & Industries website​. Toast Payroll will calculate the premium amount based on employee hours worked and on the class codes set up in the customer's Toast Payroll system that are assigned to employee profiles.


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Link Toast as Your Payroll Tax Third-Party Administrator (TPA)

Linking Toast as your third-party administrator will help ensure we are able to complete the quarterly filings and amendments (if applicable) in a timely manner. Toast Payroll will reach out if additional information is necessary to link the company account as a third-party administrator for Washington unemployment. Send the information below to assist with linking for other Washington agencies:


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Workers' Compensation (L&I)

The tax agency requires we provide your assigned UBI, L&I, and PAC numbers to authorize the TPA access online. You can typically find this data on the Annual Rate notice. Customers who are already live should forward this information to us through the chat function. Select the blue chat button in the lower-right corner of any Toast Payroll page.


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Paid Family Medical Leave (PFML) and Long-Term Care (LTC)

The tax agency requires a signed POA form to authorize the TPA access online. After your first payroll with Toast Payroll:

 

  1. Log in to your SecureAccess Washington (SAW) account.
  2. Select Manage Account > Manage Linked Agents from the top menu bar.
  3. Select Link to an Employer Agent.
  4. On the Search for an Agent page, enter Toast Payroll's agent ID: A200013342
  5. Fill in all required details and complete the Employer Certification on the Link to an Agent page. Select Next.
  6. Verify the information on the Review page and select Submit.


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This content is for informational purposes and is not intended as legal, tax, HR, or any other professional advice. Please contact an attorney or other professional for advice.