Washington Unemployment Insurance

The laws and regulations for eligibility of Unemployment Insurance (UI) in the state of Washington is a federal and state run program under the Employment Security Department (ESD) of the state of Washington.  

Unemployment insurance is not a form of welfare assistance; it is an insurance program intended to provide you with a temporary income while seeking reemployment, should you become unemployed by no fault of your own. Benefits claimed are considered taxable income; it is your responsibility to report benefit amounts on your Federal Income Tax Return.

Unemployment Benefits are paid by employers with one or more employees in the form of a tax on the payroll. Employees do not pay unemployment insurance tax in the state of Washington.

The following sections detail the processes, rules, rights and responsibilities of persons wishing to file for Unemployment Insurance benefits directed by the Employment Security Department (ESD).