The WSCC requires every registered and active employer to submit a single APR at the beginning of each calendar year. This APR includes the following information:

  • An actual payroll figure for the previous calendar year; and
  • An estimated payroll figure for the current calendar year.

Any employer who has already submitted an APR within the current calendar year can submit a payroll revision to the WSCC. A payroll revision is required in the event that an employer’s initial payroll estimate has either increased or decreased since this employer submitted their current-year APR.

The WSCC recommends that employers revise their payroll estimates throughout the calendar year. This helps employers avoid any penalties related to underreporting payroll.