Washington compliance briefings for business owners

Performed multi-source web research (official state sites, news summaries, and compliance resources) focused on Washington state compliance requirements for business owners (LLCs, corporations, and small businesses) covering 2023–2026 updates.

Steps taken: 1) Ran targeted web searches for Washington compliance briefings (2024–2026), emphasizing: Secretary of State filings (annual reports/maintenance), Business Licensing Service / UBI, Department of Revenue tax obligations (B&O, sales/use, registration thresholds), Department of Labor & Industries and Employment Security requirements (minimum wage, wage & hour, workers’ comp), Paid Family & Medical Leave (PFML) and Paid Sick Leave, Washington Consumer Data Protection Act (CPDA) status, and 2026 law changes that affect employers.

Prioritized official government pages and recent summaries.

Queried structured entities index for state agencies to capture authoritative contacts and agency identifiers.

Collected and compressed relevant excerpts and guidance from authoritative pages and recent summaries to build the compliance briefing foundation. Summary of findings and the core compliance items Washington business owners need to know (concise)

- Entity maintenance (Secretary of State): Annual Reports are required for business entities and must be filed yearly by the entity’s expiration date (can be filed up to 180 days early). The SOS provides online filing instructions, fees, and resources for forming, maintaining, updating, reactivating, or closing entities. Failure to maintain filings can lead to administrative dissolution and reinstatement penalties. (See SOS citations below.) - Business Licensing / UBI (Department of Revenue Business Licensing Service): Washington uses a Unified Business Identifier (UBI) and the Business Licensing Service to register businesses. Many businesses must register for a UBI and appropriate licenses; registration ties into Department of Revenue tax accounts and local licensing obligations. - Taxes (Department of Revenue): The DOR is Washington’s primary tax agency for business taxes (B&O tax, sales/use tax, and other special tax programs). Businesses should register with DOR, determine B&O tax classification and reporting frequency, and understand sales tax collection/resale exemptions and thresholds. (DOR cited below.) - Employment law and payroll: Washington has recent and upcoming changes affecting employers in 2025–2026, including minimum wage increases (example reported for 2026: $17.13/hour), overtime-exempt salary thresholds (tied to minimum wage multiples), non-compete income thresholds, and other labor law updates. Employers must monitor L&I, Employment Security, and PFML guidance for hiring/onboarding, wage calculation, overtime, and notice/poster requirements. - Paid Family & Medical Leave (PFML) and Paid Sick Leave: PFML rules and protections have been expanded by recent legislation (changes effective 2024–2026 in phases). Employers must follow PFML eligibility, premium withholding, job-protection thresholds, and poster/notice requirements; poster updates have been published for Paid Family & Medical Leave. - Poster and notice obligations: Employers must ensure state labor posters (including PFML updates) are current and displayed; compliance vendors track poster updates for 2024–2026. - 2026 law changes: Multiple new laws affecting workers’ protections and employer obligations took effect in 2026 (for example HB 1213 expanded PFML employment protections; other laws modify workplace violence prevention, captioning requirements for theaters, etc.). Business owners should review the legislative summary for items applicable to their operations. Practical next steps for a Washington business owner / LLC founder (actionable checklist): 1) Secretary of State: Verify entity active status and file the Annual Report by the entity expiration month (file up to 180 days early). If administratively dissolved, review reinstatement rules and fees.

Business Licensing / UBI

Confirm UBI registration and Business Licensing Service accounts; register for DOR tax accounts and local city/county licenses as required.

Tax compliance

Register with DOR for B&O and sales tax if applicable; determine reporting frequency and tax classification; track due dates and remit on time to avoid penalties.

Payroll & employment

Update payroll to reflect current minimum wage, review overtime-exempt salary thresholds, withhold PFML premiums, update handbooks and offer letters for PFML and sick leave, and ensure required posters are posted.

Review recent 2024–2026 legislation and assess impacts (PFML expansions, non-compete thresholds, workplace safety laws).

Maintain records and compliance calendar (SOS annual report date, DOR tax filing dates, payroll tax deposits, L&I and ESD reporting, PFML filings).

Use official agency resources or professional advisors (CPA, employment counsel, or payroll provider) for implementation. Key authoritative resources (citations with verbatim excerpts included below)

official Secretary of State filing pages (entity filings, annual reports), PayNW summary of WA labor updates (2026), King5 news summary of laws taking effect in 2026, DOR references, and labor poster update resources. These citations support the required filings, deadlines, and recent law changes summarized above.