As a reminder, beginning with 2022 fourth quarter unemployment insurance tax reports, employers must include Standard Occupational Classification (SOC) codes and could face a penalty for incorrect or incomplete reporting. This requirement is a result of legislation passed in 2020, and until this point SOC code reporting has been optional. SOC is a federal coding system that helps government agencies and private businesses compare occupational data. There are currently 867 occupation codes, each made up of six numbers. Dentistry codes include:

• Dentists, General; 29-1021
• Dentists, All Other Specialists; 29-1029
• Dental Hygienists; 29-1292
• Dental Assistants; 31-9091
• Dental Laboratory Technicians; 51-9081

The Employment Security Department (ESD) has compiled resources to assist employers in complying with this new requirement, including free webinars explaining SOC reporting. The webinar schedule can be found below, and you can register for a webinar by clicking the associated link.

ESD SOC Reporting Webinars

• Friday, August 26 from 11:00 A.M. – 11:45 A.M.
• Friday, September 16 from 11:00 A.M. – 11:45 A.M.

Any questions on SOC codes or how to use them in quarterly tax reports can be directed to socreporting@esd.wa.gov