Hire employees

Before you hire

• If you are starting a new business, you must submit a Master Business Application to register as an employer before you can hire employees.
• If you have an established business and are planning to hire employees (including minors and workers in the home), you must file a Master Business Application again before you hire.

How to file a Master Business Application

When you fill out the Master Business Application, select “Hire Employees” or “Hire Employees under 18” under Purpose of Application. You must plan to hire employees within 90 days of submitting your Master Business Application.

There are three ways to submit a Master Business Application:

• File online by completing the Master Business Application Online and paying the fee by MasterCard, Visa, or American Express credit or debit card (gift cards cannot be used). Filing online isn’t recommended for some businesses. See the list of businesses that shouldn’t file a Master Business Application online for details.
• File by mail by sending a completed Master Business Application form and the $15 fee (check or money order) to:
  
  Master License Service
  Department of Licensing
  PO Box 9034
  Olympia, WA 98507-9034
• File in person at a business licensing office.

For more information about filing your application, see File a Master Business Application.

Workers’ compensation and unemployment insurance

All businesses hiring employees are required to register for workers’ compensation and unemployment insurance.

By completing the Master Business Application, you will be registered for workers’ compensation at the Department of Labor and Industries and unemployment insurance at the Employment Security Department.

After filing your application, the Department of Labor and Industries and the Employment Security Department will send you information about employee quarterly report forms.

Frequently asked questions

Who is an employee?

An employee is someone subject to your control. Control exists when the employer determines the employees’ work schedule, hours, and job responsibilities. There are different types of employees:

• Adults
• Employees under age 18
• Employees working in Washington for an out-of-state business with no Washington location
• People that work in or around your home

If you will be hiring employees, you must indicate this on your Master Business Application.

Who is an independent contractor?

Independent contractors are not considered employees. They engage in their own independent occupation or business, and are registered or licensed with the appropriate state and federal agencies. They usually advertise their services and usually have a significant investment in their business. They also keep business records and file taxes as a business. You can expect an independent contractor to provide everything necessary to complete their job. If you are hiring independent contractors, do not list them as employees on your Master Business Application.

Are there any special requirements for hiring a minor or employee under 18?

If you plan to hire employees who are under 18, you must also file for a permit to employ minors. Use the Master Business Application to apply for a Minor Work Permit.

If you plan to hire employees under 16, contact the Department of Labor and Industries for additional requirements.