Wash. Rev. Code » Title 51 · Chapter 51.16
Revised Code of Washington

Wash. Rev. Code § 51.16.060 (2026)

Quarterly report of payrolls

✓ current as of May 2026
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Except as provided in RCW 51.16.250, every employer not qualifying as a self-insurer, shall insure with the state and shall, on or before the last day of January, April, July and October of each year thereafter, furnish the department with a true and accurate payroll for the period in which workers were employed by it during the preceding calendar quarter, the total amount paid to such workers during such preceding calendar quarter, and a segregation of employment in the different classes established pursuant to this title, and shall pay its premium thereon to the appropriate fund. Premiums for a calendar quarter, whether reported or not, shall become due and delinquent on the day immediately following the last day of the month following the calendar quarter. The sufficiency of such statement shall be subject to the approval of the director: PROVIDED, That the director may in his or her discretion and for the effective administration of this title require an employer in individual instances to furnish a supplementary report containing the name of each individual worker, his or her hours worked, his or her rate of pay and the class or classes in which such work was performed: PROVIDED FURTHER, That in the event an employer shall furnish the department with four consecutive quarterly reports wherein each such quarterly report indicates that no premium is due the department may close the account: PROVIDED FURTHER, That the department may promulgate rules and regulations in accordance with chapter 34.05 RCW to establish other reporting periods and payment due dates in lieu of reports and payments following each calendar quarter, and may also establish terms and conditions for payment of premiums and assessments based on estimated payrolls, with such payments being subject to approval as to sufficiency of the estimated payroll by the department, and also subject to appropriate periodic adjustments made by the department based on actual payroll: AND PROVIDED FURTHER, That a temporary help company which provides workers on a temporary basis to its customers shall be considered the employer for purposes of reporting and paying premiums and assessments under this title according to the appropriate rate classifications as determined by the department: PROVIDED, That the employer shall be liable for paying premiums and assessments, should the temporary help company fail to pay the premiums and assessments under this title.
[ 2022 c 281 s 12; 1985 c 315 s 1; 1981 c 260 s 13. Prior: 1977 ex.s. c 350 s 26; 1977 ex.s. c 323 s 11; 1973 1st ex.s. c 32 s 1; 1971 ex.s. c 289 s 76; 1965 ex.s. c 80 s 1; 1961 c 23 s 51.16.060; prior: 1959 c 308 s 14; 1957 c 70 s 47; prior: 1947 c 247 s 1, part; Rem. Supp. 1947 s 7676c, part.]

Notes:

Effective dates—2022 c 281 ss 8-13, 17, and 28: See note following RCW 51.12.020.
Severability—Effective date—1977 ex.s. c 323: See notes following RCW 51.04.040.
Effective dates—Severability—1971 ex.s. c 289: See RCW 51.98.060 and 51.98.070.
Notes of Decisions
Cited in 15 cases (4 in the last 5 years), 1986–2024 · leading case: Rafn Co. v. Dep't of Labor & Indus., 17 P.3d 711 (Wash. Ct. App. 2001).
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Rafn Co. v. Dep't of Labor & Indus., 17 P.3d 711 (Wash. Ct. App. 2001). · cites it 15× “Rafn Company appeals the trial court’s determination on summary judgment that RCW 51.16.060 is constitutional. Because the statute, which requires employers to pay the industrial insurance premiums of temporary workers when the temporary help company fails to pay, violates…”
Dep't of Labor & Indus. v. Lyons Enter., Inc., 374 P.3d 1097 (Wash. 2016). “See RCW 51.16.060. Because we construe the IIA to cover franchises, *735 we next resolve whether Lyons’ franchisees meet the IIA’s definition of “worker.”
State v. Blancaflor, 334 P.3d 46 (Wash. Ct. App. 2014). · cites it 4× “” 62 ¶60 The State argues that we should look to RCW 51.16.060, a related statutory provision within the Industrial Insurance Act, to answer this question.”
Gronquist v. Dep't of Licensing, 309 P.3d 538 (Wash. Ct. App. 2013). “¶48 RCW 51.16.060 requires all employers, subject to some exceptions, to pay quarterly premiums to the state industrial insurance fund.”
Dolman v. Dep't of Labor & Indus., 716 P.2d 852 (Wash. 1986). · cites it 2× “RCW 51.16.060. On May 14, 1981, the Department notified the employer that premiums of $5,715.”
Sonners, Inc. v. Dep't of Labor, 3 P.3d 756 (Wash. Ct. App. 2000). “RCW 51.16.060 requires "[e]very employer not qualifying as a self-insurer, shall insure with the state[.”
Scott R. Sonners, Inc. v. Dep't of Labor & Indus., 101 Wash. App. 350 (Wash. Ct. App. 2000). “RCW 51.16.060 requires “[e]very employer not qualifying as a self-insurer, shall insure with the state [.”
State Of Washington, V Othniel Ruiz Blancaflor & Cynthia C. Blancaflor (Wash. Ct. App. 2014). · cites it 5× “"62 The State argues that we should look to RCW 51.16.060, a related statutory provision within the Industrial Insurance Act, to answer this question.”
Warnek v. Abb Ce Servs., Inc., 972 P.2d 453 (Wash. 1999). “2d 43 (1996) (Law Against Discrimination's reference to "employees" extends to independent contractors)), as would temporary employees ( see RCW 51.16.060 (temporary help company deemed employer for industrial insurance purposes)).”
Dep't of Labor & Indus. v. Lyons Enters., Inc. (Wash. 2016). “See RCW 51.16.060. Because we construe the IIA to cover franchises, we next resolve whether Lyons' franchisees meet the IIA's definition of "worker.”
Steven G. Hopkins v. Dep't Of Labor & Indus. (Wash. Ct. App. 2019). “5 51891-1-II The parties do not dispute that for employers, the statute of limitations begins to run on the date the company failed to pay its workers’ compensation premiums.”
Ralph K. Simmons, V. Dept Of Labor & Indus. (Wash. Ct. App. 2023). “RCW 51.16.060. The Department can audit employers and issue assessments for any past-due premiums.”
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