US state
Closing a business in Washington with employees
When an employee ceases work, whether by discharge or by voluntary withdrawal, the wages due are paid at the end of the established pay period. Washington requires 60 days' written notice before the order takes effect. A limited liability company files a Certificate of Dissolution for $0. Washington is not the same final-pay rule as California.
| Fact | Detail |
|---|---|
| Final pay on termination | When an employee ceases work, whether by discharge or by voluntary withdrawal, the wages due are paid at the end of the established pay period. Washington State Legislature |
| Final pay on resignation | When an employee ceases work, whether by discharge or by voluntary withdrawal, the wages due are paid at the end of the established pay period. Washington State Legislature |
| State WARN | An employer may not order a business closing or a mass layoff until the end of a 60-day period that begins after the employer serves written notice on the Employment Security Department and on the affected employee or the employee's bargaining representative. Washington State Legislature |
| Dissolution form | Certificate of Dissolution Washington Secretary of State |
| Filing fee | $0 Washington Secretary of State |
| Tax clearance | A for-profit or nonprofit corporation must include a Revenue Clearance Certificate from the Department of Revenue with the dissolution submitted to the Secretary of State. Washington Secretary of State |
| Franchise or annual report | An annual report for a limited liability company is $70, or $95 if a delinquency fee applies. An annual report for a profit corporation is $70, or $95 if a delinquency fee applies. Washington Secretary of State |
How to wind down a company in Washington: filing, fee and approvals
Washington Secretary of State lists Certificate of Dissolution at $0 in Fee schedules and priority services. File the Certificate of Dissolution online or by mail with the Corporations and Charities Division, PO Box 40234, Olympia, WA 98504-0234.
Washington Secretary of State lists Articles of Dissolution at $0 in Fee schedules and priority services. File the Articles of Dissolution online or by mail with the Corporations and Charities Division, PO Box 40234, Olympia, WA 98504-0234, and include a Department of Revenue clearance certificate.
A for-profit or nonprofit corporation must include a Revenue Clearance Certificate from the Department of Revenue with the dissolution submitted to the Secretary of State.
Dissolution filing in Washington
| Item | What the filing office states |
|---|---|
| LLC form | Certificate of Dissolution |
| LLC fee | $0 |
| LLC how to file | File the Certificate of Dissolution online or by mail with the Corporations and Charities Division, PO Box 40234, Olympia, WA 98504-0234. |
| Corporation form | Articles of Dissolution |
| Corporation fee | $0 |
| Corporation how to file | File the Articles of Dissolution online or by mail with the Corporations and Charities Division, PO Box 40234, Olympia, WA 98504-0234, and include a Department of Revenue clearance certificate. |
File the Certificate of Dissolution online or by mail with the Corporations and Charities Division, PO Box 40234, Olympia, WA 98504-0234. File the Articles of Dissolution online or by mail with the Corporations and Charities Division, PO Box 40234, Olympia, WA 98504-0234, and include a Department of Revenue clearance certificate.
Tax clearance in Washington
A for-profit or nonprofit corporation must include a Revenue Clearance Certificate from the Department of Revenue with the dissolution submitted to the Secretary of State. Washington Secretary of State
An annual report for a limited liability company is $70, or $95 if a delinquency fee applies. An annual report for a profit corporation is $70, or $95 if a delinquency fee applies.
Washington Secretary of State states that rule in Voluntary business closure.
Washington Secretary of State states that rule in Fee schedules and priority services.
Employees in Washington: final pay and layoff notice
When an employee ceases work, whether by discharge or by voluntary withdrawal, the wages due are paid at the end of the established pay period.
Resignation in Washington uses that same wage timing.
An employer may not order a business closing or a mass layoff until the end of a 60-day period that begins after the employer serves written notice on the Employment Security Department and on the affected employee or the employee's bargaining representative.
Coverage is 50 or more employees in this state, excluding part-time employees.
The notice period is 60 days.
Washington State Legislature states that rule in RCW 49.48.010.
Washington State Legislature states that rule in RCW 49.45.010 and RCW 49.45.020.
The labor department site is lni.wa.gov.
The statute index is app.leg.wa.gov.
Federal WARN, when it applies, uses 60 days' notice and an employer-size threshold of 100. The rest of the test is on the U.S. Government Publishing Office page.
Compare final paycheck and WARN rules by state when you have staff in more than one state.
Read closing a business in California with employees. Read final pay in Massachusetts. Read Texas dissolution fee.
Read how to tell employees the company is closing before the meeting.
Run a WARN check for a Washington employer against your headcount.
Build a closing checklist for Washington from the same rules.
See when canceled tools delete company records before you turn a tool off.
Read what each tool deletes when you stop paying for the vendor clocks.
Records and data in Washington
The Department of Revenue directs a closing business to retain business records for five years. Washington Secretary of State states that rule in Voluntary business closure. A for-profit or nonprofit corporation must include a Revenue Clearance Certificate from the Department of Revenue with the dissolution submitted to the Secretary of State. File the Articles of Dissolution online or by mail with the Corporations and Charities Division, PO Box 40234, Olympia, WA 98504-0234, and include a Department of Revenue clearance certificate. An annual report for a limited liability company is $70, or $95 if a delinquency fee applies. An annual report for a profit corporation is $70, or $95 if a delinquency fee applies. Washington Secretary of State
After dissolution in Washington
An annual report for a limited liability company is $70, or $95 if a delinquency fee applies. An annual report for a profit corporation is $70, or $95 if a delinquency fee applies.
Washington Secretary of State states that rule in Fee schedules and priority services.
Washington Secretary of State puts $70 and $95 on Fee schedules and priority services.
The Certificate of Dissolution fee is $0.
The Articles of Dissolution fee is $0.
A for-profit or nonprofit corporation must include a Revenue Clearance Certificate from the Department of Revenue with the dissolution submitted to the Secretary of State.
How Washington compares with California, Massachusetts and Texas
A dash (—) is an empty cell. It is not a finding that no rule exists.
| State | Final pay on termination | State WARN notice | Dissolution fee |
|---|---|---|---|
| Washington | When an employee ceases work, whether by discharge or by voluntary withdrawal, the wages due are paid at the end of the established pay period. | 60 days, 50 or more employees in this state, excluding part-time employees | LLC $0 |
| California | If an employer discharges an employee, the wages earned and unpaid at the time of discharge are due and payable immediately. | 60 days, 75 or more persons employed at the establishment now or within the preceding 12 months | LLC $0 |
| Massachusetts | An employee discharged from employment shall be paid in full on the day of discharge. | No state notice statute confirmed | LLC $100 |
| Texas | An employer shall pay in full an employee who is discharged from employment not later than the sixth day after the date the employee is discharged. | No state notice statute confirmed | LLC $40 |
Washington: When an employee ceases work, whether by discharge or by. California: If an employer discharges an employee, the wages earned and.
Washington: An employer may not order a business closing. Massachusetts: An employer closing a facility must promptly report.
Washington: An employer may not order a business closing. Texas: Texas statutes do not require an employer to.
Certificate of Dissolution is $0 in Washington. Certificate of Cancellation is $100 in Massachusetts.
General information only. This is not legal, tax or financial advice.
Related
- Wind-down rules by US state
Final paycheck deadlines, state WARN notice, and dissolution fees for 51 US jurisdictions.
- Winding down
Order of operations to wind down a company, from approval through taxes and dissolution.
- West Virginia
Final pay, state WARN, and the dissolution fee for West Virginia.
- Wisconsin
Final pay, state WARN, and the dissolution fee for Wisconsin.
- Wyoming
Final pay, state WARN, and the dissolution fee for Wyoming.
- California
Final pay, state WARN, and the dissolution fee for California.
- Massachusetts
Final pay, state WARN, and the dissolution fee for Massachusetts.
- Texas
Final pay, state WARN, and the dissolution fee for Texas.
Questions about closing a business in Washington
How fast must a final paycheck be paid in Washington after a layoff?
When an employee ceases work, whether by discharge or by voluntary withdrawal, the wages due are paid at the end of the established pay period. A LLC files Certificate of Dissolution for $0. Washington is read beside California, not as a copy of that neighbour. The labor department host is lni.wa.gov.
Does Washington have its own WARN Act?
An employer may not order a business closing or a mass layoff until the end of a 60-day period that begins after the employer serves written notice on the Employment Security Department and on the affected employee or the employee's bargaining representative. Washington State Legislature states that rule in RCW 49.45.010 and RCW 49.45.020. A LLC files Certificate of Dissolution for $0. Washington is read beside California, not as a copy of that neighbour. The labor department host is lni.wa.gov.
What fee does the Washington Secretary of State charge to dissolve an LLC?
Washington Secretary of State lists Certificate of Dissolution for a Washington LLC. The filing fee is $0. Fee schedules and priority services is the schedule that states $0. File the Certificate of Dissolution online or by mail with the Corporations and Charities Division, PO Box 40234, Olympia, WA 98504-0234. A LLC files Certificate of Dissolution for $0. Washington is read beside California, not as a copy of that neighbour. The labor department host is lni.wa.gov.
Which Washington corporations need a Department of Revenue clearance before dissolution?
A for-profit or nonprofit corporation must include a Revenue Clearance Certificate from the Department of Revenue with the dissolution submitted to the Secretary of State. Follow that tax step before you rely on the dissolution filing in Washington. Your lawyer can match it to the entity you are closing.
What annual report or franchise tax still applies when a Washington company dissolves?
An annual report for a limited liability company is $70, or $95 if a delinquency fee applies. An annual report for a profit corporation is $70, or $95 if a delinquency fee applies. Read that note beside the dissolution fee, not instead of it. Ask your lawyer which report is still due for the entity you are closing in Washington. Do not treat the note as legal advice for your payroll.
Sources
- Washington State Legislature. RCW 49.48.010. Checked 2026-11-04
- Washington State Legislature. RCW 49.45.010 and RCW 49.45.020. Checked 2026-11-04
- Washington Secretary of State. Business entity filings and forms. Checked 2026-11-04
- Washington Secretary of State. Fee schedules and priority services. Checked 2026-11-04
- Washington Secretary of State. Voluntary business closure. Checked 2026-11-04