Quick answer: If you missed Washington’s October 31, 2026 quarterly due date for unemployment, Paid Leave and WA Cares reports and payments, file and pay as soon as possible. Paid Leave premiums that are not paid by the due date accrue 1% interest per month under RCW 50A.45.025, so every month of delay adds cost. Confirm current rules, including WA Cares, on the Employment Security Department site.
Last updated: November 11, 2026
What was due on October 31?
The Employment Security Department (ESD) lists Q3 unemployment, Paid Leave, and WA Cares reports and payments as due by October 31, 2026. Check your ESD account to see which of these your business owes.
What happens if I’m late?
Paid Leave premiums that are not paid on time accrue interest at 1% per month. Penalties and interest can add up, so file the report and pay what you can now, then correct any errors later. Confirm the WA Cares late-payment rules with ESD before relying on any figure.
How do I catch up?
- Log in to your ESD employer account and check which reports and payments show as overdue.
- File the Q3 report for every account that is past due.
- Pay the premium balance and any interest shown on your statement.
- Check your billing statement for WA Cares and Paid Leave balances, which now appear on ESD statements starting October 2026.
- Set a calendar reminder for the next quarterly deadline.
Frequently asked questions
Can I still file after the deadline?
Yes. File as soon as possible to stop interest from growing. Late filing still counts as filing.
Do I need an accountant for this?
Many owners handle a single catch-up filing themselves. If you have several missed quarters, multiple accounts or payroll questions, a payroll or bookkeeping professional can help you prioritize.
Related services
If payroll filings are behind, see our payroll processing and management services.

