Localization and out-of-state employees

Paid Leave uses the same localization standards as the federal unemployment insurance program.

For more information on localization, see Unemployment Insurance Program Letter 20-04, RCW 50A.10.040 and WAC 192-510-080.

If an employee lives out of state but works entirely in Washington, their work is localized to Washington. They are subject to premium assessment, and if they experience a qualifying event and worked at least 820 hours in their qualifying period, they may be eligible for benefits.

If an employee lives in Washington but work entirely out of state, their work is localized out of state. You would not withhold premiums from these employees or include them on your quarterly report. They won’t be eligible for benefits.

If an employee’s work cannot be localized to a single state because they perform their work in multiple states throughout the quarter, you may use the location of the employee’s base of operations as the tiebreaker.

Seasonal employees who travel to Washington from out of state are subject to premium assessment as their work is localized to Washington. In some circumstances, employers can apply for a conditional waiver for employees who work in Washington temporarily.

Employers can apply for a conditional premium waiver if a worker meets all three of the following requirements:

1. Physically based out of the state of Washington; and
2. Employed in Washington state on a limited or temporary basis; and
3. Not expected to be employed by any employer in the state for 820 hours or more in four consecutive reporting quarters.

If an employee works 820 or more hours with any employer in the state of Washington over four consecutive quarters, employers will owe the total cost of the premiums that would have been paid for that work.
The 820 hours are cumulative, regardless of the number of employers or jobs someone has in the state of Washington during the qualifying period.
If the employee works 820 or more hours in a qualifying period and the waiver expires, both the employee and employer must pay missed premiums. Employment Security Department will send a bill to both parties for the missed premiums. Interest and penalties will accrue if not paid timely. The employee will be credited for the hours worked and may be eligible for benefits once the premiums have been paid.

Employer responsibilities

You must still submit quarterly reporting information for any waived employee(s).

The conditional waiver application process is four steps:

Download the waiver.

Conditional waiver form

2. Fill out the waiver.

3. Both the employer (representative) and employee sign the waiver.

4. Submit completed forms by fax or mail.

833-535-2273

Employment Security Department
Paid Family and Medical Leave
P.O. Box 19020
Olympia, WA 98507 – 0020

You’ll be notified via email once we process your conditional waiver.