W-4 Form (completed by employee prior to first payroll; new forms can be completed at any time.) | Needed for employee information and to determine federal income tax withholding. | Keep on file. | U.S. Internal Revenue Service |
I-9 (completed by both employee and employer within three days of hire.) | Needed to provide proof of an employee’s eligibility to work in the U.S. | Keep on file. | U.S. Dept. of Homeland Security |
Employee Paid Sick Leave Notification form (completed by employee and employer at hire.) | Required to provide notice of employee's entitlement to paid sick leave. | Give a copy to the employee and keep a copy on file. | Washington State Department of Labor & Industries |
New Hire Reporting (completed by employer within 20 days of hire or rehire.) | Agency determines if employee has a child support case and also shares new hire information with Washington State Employment Security Department and Washington State Labor & Industries. | Online, fax to DSHS (800-782-0624) or call in to DSHS (800-562-0479). | Washington Department of Social and Health Services |
Electronic Federal Tax Payment System (EFTPS) | Need account to pay federal taxes. | Set up account. | U.S. Internal Revenue Service |
IRS Form 941 – Employer’s Quarterly Federal Tax Return (one each calendar quarter per employer.) | Report employee earnings, employer and employee paid Social Security and Medicare taxes, and employee-paid income taxes. | Send forms quarterly to U.S. Internal Revenue Service by mail (due 4/30, 7/31, 10/31, 1/31). Send payments using IRS online Electronic Federal Tax Payment System. | U.S. Internal Revenue Service |
Workers’ compensation premium report (one each calendar quarter per employer.) | Workers’ compensation insurance for medical costs and wage replacement if injured on the job. | Complete and pay online at www.lni.wa.gov (due 4/30, 7/31, 10/31, 1/31). | Washington State Department of Labor & Industries |
State unemployment tax report (one each calendar quarter per employer.) | Unemployment benefits for employees who lose their jobs. | Complete and pay online at esd.wa.gov (due 4/30, 7/31, 10/31, 1/31). | Washington Employment Security Department |
Paid Family and Medical Leave report. | Paid leave for employee to care for themselves or their family. | Complete and pay online at paidleave.wa.gov (due 4/30, 7/31, 10/31, 1/31). | Washington Employment Security Department |
IRS Form 940 – Employer’s Annual Federal Unemployment Tax Return. | Pays for administration of the national unemployment insurance program. | Send form to IRS by mail and transmit payment using IRS online system by 1/31 for the preceding year. | U.S. Internal Revenue Service |
IRS Form W-2 - Wage and Tax Statement for each employee for a calendar year. | Employees need the form to file their federal income taxes. IRS and Social Security Administration need for recordkeeping. | Give three copies to each employee by 1/31 of the following year. Send original with the W-3 to the Social Security Administration by 2/28. | U.S. Internal Revenue Service and Social Security Administration |
IRS Form W-3, Transmittal of Wage and Tax Statements (W-2 Forms). | Social Security Administration needs for recordkeeping. IRS needs for reconciliation with Forms 940 and 941. | Send with W-2 Forms to Social Security Administration by 2/28 of the following year. | U.S. Internal Revenue Service and Social Security Administration |