WA SB5874

Employers may amend periodic unemployment tax and wage reports filed before the due date without penalty, up until the report's due date

Penalties for incomplete reports due to missing standard occupational classification or job title information apply only if the employer knowingly failed to report this data

Commissioner may waive penalties for minor or insignificant reporting errors, including inadvertent errors caused by electronic software failures in producing reports with occupational classifications

Federally recognized tribes may voluntarily elect to report standard occupational classifications or job titles of workers and may opt out of this reporting at any time

Existing penalty amounts remain unchanged: up to $250 or 200% of quarterly tax for recordkeeping violations, $25 for late reports, and escalating penalties ($75-$250) for repeat incomplete or incorrect reports