An L&I account ID is the eight-digit number Washington’s Department of Labor and Industries assigns to every employer in the state to track workers’ compensation coverage, premium billing, and claims. You get one by applying for a business license through the Department of Revenue and indicating that you will hire employees; the Department of Revenue forwards your information to L&I, which opens your workers’ compensation account and mails you the number.1Washington State Department of Labor & Industries. How to Get a Workers’ Compensation Account Washington does not permit private workers’ compensation insurance, so unless you qualify as a certified self-insured employer, this account is the only way to cover your workers.2Washington State Department of Labor & Industries. Do I Need a Workers’ Comp Account?
How It Differs From Your UBI Number
Washington hands new businesses two numbers that look similar and travel together, and new owners mix them up constantly. The Unified Business Identifier is a nine-digit number assigned when you register your business, and you use it across multiple state agencies for tax filings, licensing, and general identification.3Washington Department of Revenue. Apply for a Business License The L&I account ID is a separate eight-digit number issued only for workers’ compensation. You need it to file quarterly premium reports, pay industrial insurance premiums, and manage claims in L&I’s systems.4Washington State Department of Labor & Industries. My L&I
The two are linked, because L&I uses your UBI to create the workers’ compensation account, but they are not interchangeable. Department of Revenue correspondence references your UBI; L&I correspondence references your account ID. Expect to supply both when logging into L&I’s online portal or filing a quarterly report.
How To Apply
You apply through the Department of Revenue’s business license application, not directly through L&I. On that application you indicate that you plan to hire employees. The Department of Revenue then transmits your employment information to L&I, which opens the workers’ compensation account on its end.1Washington State Department of Labor & Industries. How to Get a Workers’ Compensation Account
You can submit the business license application online or by mail. The processing fee is $50 for a new business. If you already hold an active business license and are simply adding employees for the first time, the fee is $10.5Washington Department of Revenue. Variable Business License Processing Fees
What You Need To Have Ready
The information required depends on how your business is organized. Sole proprietors and general partnerships provide the Social Security number or Individual Taxpayer Identification Number and date of birth for every owner. Corporations and LLCs provide a Federal Employer Identification Number and UBI, plus the state and year of formation. Every applicant provides a physical business address, a description of business activities, estimated gross annual income, and employee information including the anticipated number of hours all employees will work in a three-month period.6Washington Department of Revenue. Apply for a New Business License
Pay attention to the hours estimate and the business activity description. L&I uses both to assign risk classifications, which set the premium rates you will pay. Each classification carries its own base hourly rate, with more hazardous industries paying more because they generate more frequent and more expensive claims.7Washington State Department of Labor & Industries. Risk Classes for Workers’ Compensation Underestimating hours doesn’t save you money; it just sets up a correction on your first quarterly report or a retroactive adjustment after an audit.
Timeline and What Arrives in the Mail
Online applications are typically processed within ten business days. Paper applications can take up to three weeks.8Washington State Department of Revenue. Business License Application Once the Department of Revenue transmits your employment data to L&I, your account is assigned to an account manager. That person contacts you to confirm your business is classified correctly and serves as your ongoing point of contact. L&I then sends a letter with your account ID, your rate notice, a certificate of coverage, and the workplace posters you are required to display.1Washington State Department of Labor & Industries. How to Get a Workers’ Compensation Account
Do not let employees start work before this confirmation arrives. Operating without an active account carries penalties that escalate quickly, and those are covered below.
Where To Find an Account ID You Already Have
If L&I has already issued you a number and you’ve misplaced it, the quickest place to look is the annual rate notice L&I mails to every employer. Your account ID sits at the top of that form, next to your current hourly premium rates and employee withholding amounts.9Washington State Department of Labor & Industries. Rate Notice – Washington Workers’ Compensation Rates The registration letter L&I sent when the account was opened shows it as well, and so does any quarterly premium report you’ve filed.
With none of those in hand, use L&I’s online Verify a Contractor, Tradesperson or Business tool. You can search by business name, UBI number, or account ID, and the results show whether the account is active and in good standing.10Washington State Department of Labor & Industries. Verify a Contractor, Tradesperson or Business The same tool is useful before hiring a contractor or subcontractor; it confirms the coverage they claim to carry rather than taking their word for it.
Employers already registered for a My L&I online account can log in and see the account ID on the dashboard. The QuickFile system L&I uses for quarterly reports authenticates with both the account ID and the UBI.11Washington State Department of Labor & Industries. How To File and Pay Your Workers’ Compensation
When You Need a New Account Instead of an Update
Some business changes require a brand-new account rather than an edit to the existing one. Buying an existing business means opening your own account; you cannot inherit the seller’s number or claims history. Converting your business structure, such as moving from a sole proprietorship to an LLC or corporation, also triggers a new account, because L&I treats the new legal entity as a separate employer.
Buyers should pay close attention to the seller’s outstanding obligations. When a business is sold, any unpaid workers’ compensation premiums, penalties, or interest become immediately due. The buyer is expected to withhold enough of the purchase price to cover those amounts until the seller produces a receipt from L&I showing the account is paid or a certificate confirming nothing is owed. A buyer who fails to withhold becomes personally liable for the seller’s unpaid balance. L&I actively pursues successor liability, and if the prior owner was behind on premiums across several quarters, the exposure can be substantial.
Elective Coverage for Owners and Officers
Sole proprietors, partners, qualifying corporate officers, and LLC members are not automatically covered by Washington workers’ compensation. Coverage for these individuals is elective, and you add it by submitting L&I’s application for owner/officer optional coverage.12Cornell Law Institute. Washington Administrative Code 296-17-31007 – Owner/Officer Coverage and Requirements
If you opt in, you report the covered person’s hours under the risk classification matching the work they actually perform. L&I requires reporting either 480 hours per quarter or actual hours worked, whichever applies, for each covered individual, along with a supplemental report listing each covered owner or officer by name. If you are a sole proprietor doing physical work on job sites and you skip elective coverage, you have no state benefits available if you get hurt.
Penalties for Operating Without an Account
The cost of running covered workers without an active L&I account rose on July 1, 2026. As of that date, the penalty for failing to register before operating with covered workers is the greater of $1,301 or double the premiums you would have owed for the four quarters before you obtained coverage.13Washington State Department of Labor & Industries. Penalty Increases for Violations of Workers’ Compensation Laws
L&I can also issue a stop-work order forcing you to halt operations. Violating that order costs $1,301 for each day you remain out of compliance.13Washington State Department of Labor & Industries. Penalty Increases for Violations of Workers’ Compensation Laws On top of the registration penalty, if a worker is injured while you are uninsured, you face an additional penalty of 50 to 100 percent of the cost of that injury or occupational disease.14Washington State Legislature. Washington Code RCW 51.48.010 A single serious workplace injury without an active account can be ruinous for a small business, which is why getting the account open before the first employee starts matters more than any other step in the process.