Start Here › Guides
Guide

L&I Workers' Comp for New Washington Contractors (2026)

Washington is a monopolistic state for workers' comp — it runs through L&I, not a private carrier. That changes how you set it up.

In most states you buy workers' comp from a private insurer. Washington is different: industrial insurance (workers' comp) runs through L&I directly. Before your first employee starts, you open an L&I workers' comp account and report hours.

Employee vs. subcontractor is the trap

New contractors often assume anyone they pay is a “sub” and therefore not their workers' comp problem. Washington uses specific tests for that, and getting it wrong is expensive — misclassified workers can leave you owing back premiums and penalties. A registered subcontractor with their own account is one thing; a helper you direct and pay hourly is very likely your employee.

Operator note

If you direct the work, set the hours, and provide the tools, that person is probably your employee no matter what you call them. When in doubt, open the account and report the hours. The cost of doing it right is small and predictable. The cost of an L&I audit finding unreported workers is neither.

When you do not need it yet

A true solo operator with no employees generally does not carry workers' comp on themselves the same way, though there are owner coverage options. The moment you bring on your first W-2 helper, the account has to be live. Plan for it during setup, not after you have already put someone to work.

Hire without an L&I surprise

The free builder flags the worker-comp path. The paid roadmap goes deeper on employee setup and employee-vs-sub risk.

Build My Free Roadmap
Free first pass. Paid roadmap available after the builder

Keep going

Sources

Primary Washington state agencies first, then supporting references. Figures verified July 2026 — always re-check current amounts before you file.

  1. Washington L&I — Register as a Contractor
  2. Chapter 18.27 RCW — Registration of Contractors
  3. WA Department of Revenue — Open a Business / UBI