Washington compliance SOP training

Key findings (actionable items for a Washington compliance SOP training program): 1) Entity maintenance & Secretary of State requirements - Annual Report: Washington LLCs must file an annual report (Secretary of State). The Secretary of State and Business Licensing materials emphasize the Annual Report requirement and the need to keep registered agent information and business contact details current. Missing annual reports or late filings can result in late fees and administrative dissolution — include an annual compliance calendar tied to the LLC formation month. - Registered agent: Registered agent must have a physical Washington street address (no PO boxes). Maintain a SOP step for verifying registered agent details and updating the Secretary of State when changes occur. 2) Business licensing, UBI and local permits - Use Washington’s Business Licensing Service / business.wa.gov to register for a UBI (Unified Business Identifier), determine required state and local licenses, and set renewal reminders. SOPs should include a license/permit inventory, renewal schedule, and responsible person. 3) State tax obligations (Department of Revenue) - B&O tax (Business & Occupation) and other state taxes are administered by WA DOR. Create SOPs for tax registration, selecting filing frequency, collecting and remitting sales/use tax (if applicable), and documenting returns and payment receipts. Use DOR’s filing frequencies and due dates guidance for scheduling. 4) Employment, leave, and payroll-related compliance - Paid Family & Medical Leave (PFML): Washington’s ESD administers PFML — employers must understand withholding, contribution, and posting/notice requirements. SOPs should document payroll setup, contribution calculations, employee notices, and claim procedures. - Paid Sick Leave and other leave rules: L&I and other state resources detail paid sick leave and protected leave categories. Include SOP steps for leave requests, documentation, return-to-work processes, and protected leave handling. - At-will employment & employment law context: Washington is an at-will employment state; SOPs should include anti-discrimination/retaliation policies and guidance to consult counsel for complex employment matters. 5) Workplace safety, training materials, and L&I resources - L&I provides extensive safety & health resources: online trainings, training kits, toolbox talks, posters, and templates. For any industry-specific hazards, build SOPs referencing L&I training materials, required safety plans, hazard assessments, incident reporting, injury/illness logs, and workers’ compensation account management. 6) Recordkeeping & retention - Business.wa.gov and state agencies recommend keeping payroll, tax, license, and corporate records and provide guidance on what to retain. SOPs should define retention periods, storage locations (physical/digital), access controls, and audit-ready document checklists. 7) Penalties & enforcement - Noncompliance risks include late fees, administrative dissolution (Secretary of State), tax assessments/penalties (DOR), safety citations and penalties (L&I), and leave-related enforcement (ESD). SOPs should include escalation paths, remediation steps, and contacts for agency inquiries. 8) Practical SOP training design & components (recommended content) - Compliance calendar: Annual report due date (last day of formation month per Washington guidance), license renewals, DOR filing dates, L&I/ESD reporting and payroll deadlines. - Role assignments: designate owner(s) for filings (registered agent contact, compliance officer, payroll lead). - Procedures: step-by-step filing processes (Secretary of State annual report, DOR returns, ESD PFML notifications), how to verify UBI and licenses, how to update registered agent info. - Training modules: new hire compliance onboarding (employment notices, anti-harassment policy, paid-leave & sick-leave rights), L&I safety toolbox talks, periodic refresher trainings, and documentation of training completion. - Templates & checklists: filing checklist, incident report form, training attendance log, document retention schedule, and audit checklist. - Audit readiness: central repository of certified filings and proof of payments, and incident/investigation logs.