Washington compliance performance advisory

I conducted targeted web searches across authoritative Washington State sources and reputable secondary reporting (Secretary of State, Department of Revenue, Department of Labor & Industries, Employment Security Department, Paid Leave, FinCEN guidance and state-focused checklists) to compile a comprehensive, actionable "Washington compliance performance advisory" for U.S. business owners and LLC founders.

Below is a synthesis of the research steps taken, the analysis performed, and a consolidated compliance advisory that includes key obligations, deadlines, penalties, and practical next steps with authoritative links.

Research steps and analysis - Performed a parallel search of official state pages and curated guidance (Secretary of State Corporations & Charities division; Washington Department of Revenue; Department of Labor & Industries; Employment Security Department; Paid Leave WA; FinCEN; and Washington small-business legal checklist resources). - Extracted and cross-checked state filing deadlines, registration processes, mandatory employer program registrations (workers' compensation, unemployment insurance, Paid Family & Medical Leave), tax obligations (B&O tax, WA Cares Fund, PFML premiums), and recordkeeping requirements. - Collected practical compliance actions (registered agent, UBI and state business license, annual report timing and process, local permits, specialty licenses) and penalties/risks (late filing fees, dissolution or loss of good standing, fines for payroll reporting failures). - Prioritized up-to-date statutory or agency guidance and included direct links to forms/portals and agency employer pages.

Consolidated Washington compliance performance advisory (summary for LLC founders and small business owners)

Research steps and analysis

- Extracted and cross-checked state filing deadlines, registration processes, mandatory employer program registrations (workers' compensation, unemployment insurance, Paid Family & Medical Leave), tax obligations (B&O tax, WA Cares Fund, PFML premiums), and recordkeeping requirements.

Performed a parallel search of official state pages and curated guidance (Secretary of State Corporations & Charities division; Washington Department of Revenue; Department of Labor & Industries; Employment Security Department; Paid Leave WA; FinCEN; and Washington small-business legal checklist resources).
Collected practical compliance actions (registered agent, UBI and state business license, annual report timing and process, local permits, specialty licenses) and penalties/risks (late filing fees, dissolution or loss of good standing, fines for payroll reporting failures).
Prioritized up-to-date statutory or agency guidance and included direct links to forms/portals and agency employer pages. Consolidated Washington compliance performance advisory (summary for LLC founders and small business owners)

Entity formation, ongoing state status and governance - Form your LLC with the Washington Secretary of State and designate a registered agent (name and physical address will be publicly listed). Maintain organizational records (Certificate of Formation, operating agreement, minutes/consents) at your principal office. - Annual Report

Washington LLCs must file an Annual Report each year to maintain active status. The Annual Report is due each year during the month your entity was formed (file via the Secretary of State CCFS online system). Missing filings can lead to administrative dissolution and reinstatement fees. Practical: Calendar the Annual Report due date immediately after formation; enable online reminders in the SOS CCFS system.

State identification and licensing - Unified Business Identifier (UBI)

Obtain a UBI when you register/obtain a state business license — the UBI is used across state agencies. - State business license: Every business in Washington must obtain a state business license (Washington Department of Revenue "open business" portal). Depending on activities and location, you may also need city/county licenses and specialty permits (food, contractors, health, professional licensing). Practical: Use the DOR online business license application and check city/county permit pages for local requirements before operating.

Taxes — registration, filing cadence, and key taxes - B&O tax (Business & Occupation)

Washington levies a gross-receipts B&O tax; register and file with the Department of Revenue. Filing frequency (monthly/quarterly/annual) depends on tax volume. Keep B&O records for at least five years. - Sales/use tax: If selling taxable goods/services, register to collect and remit sales tax. - Employer payroll-related state obligations: register with ESD (Employment Security) and L&I (Labor & Industries) for unemployment insurance, PFML/Wa Cares and workers’ compensation accounts. Practical: Register with DOR, ESD, and L&I using your UBI; determine your DOR filing frequency and set up electronic payments to avoid penalties.

Employer-specific programs and payroll compliance - Workers’ Compensation (L&I)

Most employers must carry workers' comp insurance through L&I. Premiums are account-specific and depend on payroll and job classification. - Paid Family & Medical Leave (PFML) & WA Cares Fund: Employers must withhold/collect PFML premiums and remit per ESD rules; employer contribution rules vary by employer size and choices; WA Cares Fund premiums apply to employee wages (check current rates and reporting cadence). - Paid sick leave: State minimum accrual is typically 1 hour per 40 hours worked (cities may have higher requirements). - Minimum wage & wage-and-hour rules: Washington sets a state minimum wage (changes effective Jan 1 each year) and city minimums may be higher; review L&I guidance for current rates and exempt thresholds. Practical: Work with payroll provider or accountant to configure withholding rates, quarterly reporting to ESD, and workers’ comp reporting to L&I. 5) Federal reporting and ownership transparency - Beneficial Ownership Information (BOI) / Corporate Transparency Act: Follow current FinCEN guidance for BOI filing obligations (use the FinCEN BOI filing portal). The Secretary of State noted changes as of 2025 regarding domestic reporting companies — consult FinCEN for current federal filing requirements and deadlines for beneficial ownership reports. Practical: Determine whether your entity is a reporting company under FinCEN rules; if so, prepare and file BOI reports and update within required windows when ownership changes.

Records, books, and retention - Keep corporate/LLC records, tax returns, payroll records, and annual reports readily accessible; many state guidance documents recommend retaining tax-related records (e.g., B&O) for five years and entity records for several years. Practical

Implement a document retention system and backup of your operating agreement, tax returns, payroll records and annual reports.

Penalties, dissolution and reinstatement risks - Late or missing annual reports, unpaid taxes, unregistered payroll accounts and late payroll remittances can trigger penalties, interest, administrative dissolution, and higher reinstatement fees. Practical

Prioritize registration, automated payments, and a compliance calendar for all state filings and payroll remittances. Actionable compliance checklist (first 30–90 days and recurring items) - Immediately: Form/register entity with SOS; designate registered agent; obtain UBI and state business license via DOR. - Within 30 days: Register for DOR tax accounts (B&O/sales tax if applicable), register with ESD and L&I for employer accounts, set up payroll with PFML and WA Cares withholdings. - Ongoing/annual: File Annual Report with SOS in formation month; file B&O/sales tax returns on assigned cadence; file quarterly ESD reports; maintain workers’ comp account; update FinCEN BOI if ownership changes. - Compliance controls: Use a calendar system, work with payroll provider, retain a local attorney/CPA for industry-specific licensing and tax optimization. Key authoritative resources and portals (for forms, rates, and filing portals) - Washington Secretary of State — Corporations & Charities (business formation, annual reports, registered agents): https://www.sos.wa.gov/corporations-charities - Washington Dept. of Revenue — apply for state business license and B&O/sales-tax filing: https://dor.wa.gov/open-business/apply-business-license and https://dor.wa.gov/file-pay-taxes - WA Dept. of Labor & Industries (L&I) — workers’ compensation, minimum wage guidance: https://lni.wa.gov/workers-rights/wages/minimum-wage/ and L&I employer pages. - WA Employment Security Department (ESD) — employer taxes, PFML/WA Cares remittance: https://esd.wa.gov/employer-taxes and https://paidleave.wa.gov/employers/ - FinCEN BOI filing portal and guidance: https://www.fincen.gov/boi and https://boiefiling.fincen.gov/fileboir - Practical small-business compliance checklist (community resource summarizing state requirements): https://communities-rise.org/resources/small-businesses/legal-checklist/ (Explanation PDF used in research). Conclusion and next recommended steps - Implement a compliance calendar covering: SOS annual report due month; DOR filing frequency; quarterly ESD reports; L&I and PFML remittances. - Engage a payroll provider to automate withholdings and quarterly filings; consult a WA-licensed CPA or employment attorney for industry-specific requirements and to optimize tax credits/exemptions. - Conduct a compliance audit: confirm UBI and business license are active, ensure employer accounts (ESD/L&I) are registered, verify insurance and specialty licenses, and confirm BOI reporting obligations. If you want, I can now: (A) draft a full blog post and newsletter copy (SEO optimized) based on this advisory tailored for Washington LLC founders; (B) produce a printable compliance checklist/ timeline with exact links and form names; or (C) create a one-page compliance calendar you can import into Google Calendar/Outlook. Tell me which deliverable you prefer.