Washington compliance monitoring plan

Summary of relevant information necessary to answer the user’s request (compressed findings) Core entity formation and business registration (Secretary of State + Business Licensing Service): - Forming an LLC: file a Certificate of Formation (online or by mail) with the WA Secretary of State; the filing process includes an initial report and UBI assignment.

The SOS online filing includes an option to defer the initial report, but the initial report is due within 120 days of the effective date. Registered agent designation (with WA physical street address) and an email for the agent and principal office are required. (See SOS citation below.) - Annual report: Washington requires an annual report for LLCs; the annual report is due on or before the last day of the anniversary month of the company’s incorporation. (See Wolters Kluwer citation below and RCW references.) - Business License Application / Unified Business Identifier (UBI): The state Business License Application (Business Licensing Service) establishes accounts with DOR, Employment Security, and L&I and is the primary step to obtain required state-level accounts and some local endorsements.

Many businesses also need city or county licenses and specialty permits identified by the Business Licensing Wizard. (See business.wa.gov excerpts below.) Taxes and state revenue obligations (Department of Revenue): - Register with the WA Department of Revenue when conducting taxable activities in the state.

Washington’s primary business tax is the Business & Occupation (B&O) excise-based tax; other obligations include sales/use tax and various specialty excise taxes depending on activity. (Link to DOR provided; see DOR site for thresholds and filing frequency based on revenue.) - The Business License Application feeds your DOR account; keep filings, estimated payments, and periodic returns on the compliance calendar.

Employer obligations (Labor & Industries, Employment Security, Paid Family & Medical Leave): - Workers’ compensation: L&I requires employers to obtain workers’ compensation coverage for most employees and follow workplace safety and accident prevention program rules.

L&I also provides guidance on independent contractor classification, wage & hour rules, poster requirements, and youth employment. - Unemployment taxes and quarterly reporting: The Employment Security Department (ESD) requires employer quarterly filing of tax and wage reports, payment of unemployment insurance taxes, and provides tools for rate determination, appeals, and payment options.

Penalties apply for late or incomplete payments and reports. - Paid Family & Medical Leave: Employers must collect premiums and file employer wage reports and premium payments each quarter. Employers of every size have reporting responsibilities; businesses with fewer than 50 employees do not have to contribute premiums but still have roles and must notify employees.

Employer agents/TPS/TPA options exist for outsourcing reporting and payments. Governance and statutory duties (RCW 25.15 - LLC Act): - Washington’s LLC statute (RCW Chapter 25.15) governs required filings (initial and annual reports), registered agent rules, governance structure, amendments, fees, and provides statutory authority for penalties and administrative processes.

The statute explicitly lists provisions for initial/annual reports and applicable fees and penalties. Maintain operating agreement and internal governance consistent with RCW provisions.

Enforcement, fees, and penalties: - Failing to file required reports or pay fees may subject an LLC to administrative penalties, suspension, or dissolution per RCW and agency rules. The RCW chapter and agency guidance include references to applicable fees, charges, and penalties.

Agencies (SOS, DOR, ESD, L&I, Paid Leave) can assess fines, penalties, and administrative actions for late or missing filings and unpaid assessments. Recommended Washington-specific compliance-monitoring plan (practical guidance) Core components:

Summary of relevant information necessary to answer the user’s request (compressed findings) Core entity formation and business registration (Secretary of State + Business Licensing Service): - Forming an LLC: file a Certificate of Formation (online or by mail) with the WA Secretary of State; the filing process includes an initial report and UBI assignment.

The SOS online filing includes an option to defer the initial report, but the initial report is due within 120 days of the effective date. Registered agent designation (with WA physical street address) and an email for the agent and principal office are required. (See SOS citation below.)

- Paid Family & Medical Leave: Employers must collect premiums and file employer wage reports and premium payments each quarter. Employers of every size have reporting responsibilities; businesses with fewer than 50 employees do not have to contribute premiums but still have roles and must notify employees.

Employer agents/TPS/TPA options exist for outsourcing reporting and payments. Governance and statutory duties (RCW 25.15

25.15) governs required filings (initial and annual reports), registered agent rules, governance structure, amendments, fees, and provides statutory authority for penalties and administrative processes.

The statute explicitly lists provisions for initial/annual reports and applicable fees and penalties. Maintain operating agreement and internal governance consistent with RCW provisions.

Enforcement, fees, and penalties:

• Annual report: Washington requires an annual report for LLCs; the annual report is due on or before the last day of the anniversary month of the company’s incorporation. (See Wolters Kluwer citation below and RCW references.)
• Business License Application / Unified Business Identifier (UBI): The state Business License Application (Business Licensing Service) establishes accounts with DOR, Employment Security, and L&I and is the primary step to obtain required state-level accounts and some local endorsements. Many businesses also need city or county licenses and specialty permits identified by the Business Licensing Wizard. (See business.wa.gov excerpts below.) Taxes and state revenue obligations (Department of Revenue):
• Register with the WA Department of Revenue when conducting taxable activities in the state. Washington’s primary business tax is the Business & Occupation (B&O) excise-based tax; other obligations include sales/use tax and various specialty excise taxes depending on activity. (Link to DOR provided; see DOR site for thresholds and filing frequency based on revenue.)
• The Business License Application feeds your DOR account; keep filings, estimated payments, and periodic returns on the compliance calendar. Employer obligations (Labor & Industries, Employment Security, Paid Family & Medical Leave):
• Workers’ compensation: L&I requires employers to obtain workers’ compensation coverage for most employees and follow workplace safety and accident prevention program rules. L&I also provides guidance on independent contractor classification, wage & hour rules, poster requirements, and youth employment.
• Unemployment taxes and quarterly reporting: The Employment Security Department (ESD) requires employer quarterly filing of tax and wage reports, payment of unemployment insurance taxes, and provides tools for rate determination, appeals, and payment options. Penalties apply for late or incomplete payments and reports.
• LLC Act):
• Washington’s LLC statute (RCW Chapter
• Failing to file required reports or pay fees may subject an LLC to administrative penalties, suspension, or dissolution per RCW and agency rules. The RCW chapter and agency guidance include references to applicable fees, charges, and penalties. Agencies (SOS, DOR, ESD, L&I, Paid Leave) can assess fines, penalties, and administrative actions for late or missing filings and unpaid assessments. Recommended Washington-specific compliance-monitoring plan (practical guidance) Core components:

Compliance owner and governance

Assign a named compliance owner (member or officer) responsible for the compliance calendar and filings; maintain an Operating Agreement specifying compliance responsibilities.

Centralized document repository

Keep digital copies of SOS filings, UBI/Business License, DOR account documents, payroll tax filings, workers’ comp policy, insurance certificates, lease, contracts, and licenses/permits. Use cloud storage with controlled access and versioning.

Compliance calendar (minimum entries)

- Annual: Secretary of State Annual Report — due on or before the last day of the LLC’s anniversary month; (add renewal of any professional licenses and city business license renewals where applicable). - Quarterly: ESD quarterly tax & wage reports (unemployment), Paid Family & Medical Leave wage reporting & premium payments, payroll tax deposits (federal/state as applicable). - Monthly/Quarterly: Sales tax returns (if applicable) and B&O tax returns/estimated payments per DOR schedule. - As-needed: Workers’ compensation renewals and audit response deadlines; permit renewals; franchise/special excise filings. - Event-driven: New hire reporting, independent contractor determinations, registered agent change, principal office or mailing address changes, amendments to Certificate of Formation.

Low-cost monitoring options

use the Business Licensing Wizard and state agency email notifications; set up calendar alerts (90/60/30/7 days prior to due dates); use third-party low-cost registered agent or compliance service for SOS filings; consider an employer agent/TPA for Paid Leave/ESD filings if payroll complexity grows.

Internal audit process

annual internal compliance review checklist to verify SOS filings, DOR account filings, payroll tax filings, L&I coverage, and local license renewals; keep audit notes and remediation plan.

Responding to agency notices

Treat any agency notice as high priority; verify authenticity, identify due date, determine owner, and prepare response with documentation. Maintain a log of notices and responses. Practical checklist (washable template items for a Washington LLC) - Formation & registration: Certificate of Formation filed; initial report submitted (or deferred acknowledgement tracked); UBI assigned and Business License Application submitted. - Governance documents: Operating Agreement kept on file; membership/manager minutes if applicable. - Secretary of State: Annual report filed on time. Registered agent contact updated when changed. - State tax: DOR registration completed; sales tax and B&O filings scheduled as required; keep tax account numbers and filing frequency documented. - Employment: L&I workers’ compensation policy obtained and active; new hire reporting completed; ESD unemployment account and quarterly filings scheduled; Paid Leave reporting/premiums scheduled. - Local permits: City/county business license(s) identified and renewal dates added to calendar. - Insurance/compliance: Maintain general liability, professional liability (if applicable), cyber/privacy measures, and records of certificate renewals.