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What if the client company doesn’t have an Employment Security account number (ES reference number) or unified business identifier (UBI number)?

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A. Businesses are assigned a UBI number when they register to do business in Washington State. If the client company does not have a UBI number, it must apply for a business license. The master business application is online at www.dol.wa.gov/forms/700028.html . (Note: If the company does not have a UBI number, it is not registered with the departments of Labor & Industries nor Revenue.) If a client company has a UBI number, but has never had an ES reference number, the PEO must complete the Report New Client form, and the Employment Security Department will establish an ES reference number for that client company. Q.

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