Washington State and Spokane use a 40-class tax rate schedule for unemployment insurance and includes social cost factors. A business’s tax rate is still based on the business’ experience with unemployment. Thanks to a healthy unemployment benefits fund and tax cuts adopted by the governor and state legislature in 2011, unemployment tax rates will decrease in all 40 rate classes in 2012.

To determine your rate class, divide the total cost of all unemployment benefits charged to your business in the past four years by your total taxable payroll for that same period. The resulting percentage is your benefit ratio. This determines your rate class and your array calculation factor.

For 2012 the taxable wage base is $38,200. More.

Employment Administration Fund (EAF)
New Employers and those employers in rate class 40 pay .02%.
Employers in rate classes 1-39 and any others pay .03%.