Washington employers have until October 31, 2026 to file and pay third-quarter unemployment, Paid Leave and WA Cares reports. October 31 is a Saturday, so Friday, October 30 is the practical deadline. This is the first quarter-end where Paid Leave’s late-payment interest is in effect.
The short answer
Q3 2026 unemployment, Paid Leave and WA Cares reports and payments are due October 31. Overdue Paid Leave premiums accrue 1% interest monthly starting August 2026, and repeat late reports carry set penalties. Because October 31 falls on a Saturday, file by Friday, October 30.
What happened
The Employment Security Department’s October newsletter (Issue 80) lists the Q3 deadline. Paid Leave’s reporting page says the Q3 report and payment cover July, August and September wages, and that Paid Leave began applying penalties to past-due reports and interest on overdue premium balances starting August 1, 2026.
Paid Leave’s premium balance page sets out the schedule:
| Item | Amount |
|---|---|
| Interest on overdue premiums | 1% per month, starting August 2026 |
| First late report | Warning notice |
| Second late report | $75 |
| Third late report | $150 |
| Additional late reports | $250 |
| Card payment convenience fee | 2.9% |
| Payment plans | Up to 12 months (Paid Leave); WA Cares plan expected spring 2027 |
The page says billing statements go to employers who owe $50 or more, and balances unresolved within 90 days are referred to collections. It does not give an effective date for the report penalties, so confirm the current schedule on the page before relying on it.
Why it matters
Paid Leave and WA Cares premiums are paid separately, so paying one does not cover the other. Reports can be entered manually for up to 50 employees or uploaded as a CSV that follows the v8 specification.
What this means for Washington employers
- File the wage and hour report, then pay Paid Leave and WA Cares separately under Payments.
- Pay by ACH to avoid the 2.9% card fee.
- Check your 2027 employer size. ESD said it calculates size on September 30 and mails any change in late October.
- If your books lag, reconcile payroll liabilities to the quarter’s reports now. It takes minutes and avoids interest later.
Per Paid Leave’s reporting page, optional end-of-quarter employee counts reported since Q1 2026 feed the annual sizing calculation.
Frequently asked questions
When are Q3 reports due?
October 31, 2026, per ESD.
What wages does Q3 cover?
July, August and September.
1% per month starting August 2026.
What does a second late report cost?
$75, per Paid Leave.
Can I use a payment plan?
Paid Leave payment plans run up to 12 months.
The bottom line
Do the filing early this week. A first late report draws a warning, but interest on late premiums starts immediately.
Last updated: October 27, 2026.
