ESD is currently processing a high volume of exemption applications. We are doing our best to process applications as quickly as possible but we will not be able to address all applications before you are required to begin withholding premiums on July 1.
Approved exemptions from workers who submitted their applications before July 1 will have an effective exemption date of July 1, 2023, regardless of when their application is approved. In some cases, this may mean you will be deducting premiums from workers' wages before they are able to provide you a copy of their exemption approval letter. Once they provide their exemption approval letter, we encourage you to return their deductions at your earliest convenience since ESD will not assess premiums for these workers for any part of Q3.
Workers who submit exemption applications on or after July 1, and are approved, will be issued an effective exemption date starting the quarter following the date the exemption was approved, and will be assessed premiums for all of Q3.