Report corporate officers and officer earnings in Washington
If you’re a corporation in Washington, you must report all corporate officers who are not covered by unemployment insurance (exempt) and their in-state taxable wages in the quarterly reports that are filed for unemployment insurance.
At the end of each quarter Gusto will ask you to complete a to-do item on your dashboard so we can comply with this requirement. Below are the two questions you will see:
- Number of corporate officers: #
- Officer earnings and stock options: $
Corporate officers and officer earnings
Corporate officers are all officers, including those not listed in Gusto, who are exempt from Washington state unemployment tax and are not already being reported on the quarterly Washington UI Tax and Wage Report.
Officer earnings are the combined wages or earnings for all non-covered corporate officers.
Visit the Washington State Employment Security Department website (ESD) to learn more about how to define a corporate officer and the law on unemployment-insurance coverage for corporate officers. You can also contact the ESD at (855) 829-9243.
Amend filings from the past
If the number of officers or officer earnings have previously been misreported on any quarterly reports, you can amend this portion of the filing by following the directions below.
- Send an email to firstname.lastname@example.org that includes:
- The quarterly filing that needs correcting (ex. Q1 2017)
- The correct number of officers
- The correct amount of officer earnings and stock options for that quarter.
- Request that only the corporate officer section of the filing be amended.
You can follow up with your request by contacting Employment Security Department's accounting unit directly at email@example.com.