Washington payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Washington, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | None | WA DOR, Income tax (opens in a new tab) | |
| Withholding rates | No income tax | WA DOR, Income tax (opens in a new tab) | |
| Supplemental wages | None | WA DOR, Income tax (opens in a new tab) | |
| Reciprocity | None | WA DOR, Income tax (opens in a new tab) | |
| Employee's withholding form | None | WA DOR, Income tax (opens in a new tab) | |
| Local income taxes | No | RCW 36.65.030 (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $17.13 | L&I, Minimum wage (opens in a new tab) | |
| Next change | $17.73 | L&I, Minimum wage (opens in a new tab) | |
| Tipped employees, cash wage | $17.13 | L&I, Minimum wage (opens in a new tab) | |
| Rises with inflation | Yes | L&I, Minimum wage (opens in a new tab) | |
| Local rates | Higher local rates in 2026: Seattle $21.30; Tukwila $21.65 (15+ employees worldwide, among other tests); Burien $21.63 (500+) or $20.63 (21 to 499); Renton $21.57 (over 500; 15 to 500: $20.57 to June 30, $21.57 from July 1); unincorporated King County $20.82 (over 500), $19.82 (16 to 499, or 15 or fewer with $2 million+ gross revenue), $18.32 (15 or fewer, under $2 million); Everett $20.77 (over 500 in Washington; 15 to 499: $18.77 to June 30, $19.77 from July 1); SeaTac $20.74 (hospitality and transportation); Bellingham $19.13. | L&I, Local minimum wage rates (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
Washington Paid Family and Medical Leave
Checked on October 5, 2026.
Other payroll-funded programs
WA Cares Fund (long-term care)
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | WA Cares Fund (premiums collected by ESD) (opens in a new tab) | WA Cares Fund, Employers (opens in a new tab) | |
| Status | Contributing | WA Cares Fund, Employers (opens in a new tab) | |
| Total rate | 0.58% | WA Cares Fund, Employers (opens in a new tab) | |
| Employee share | 0.58% | WA Cares Fund, Employers (opens in a new tab) | |
| Employer share | None | WA Cares Fund, Employers (opens in a new tab) | |
| Wage cap | No cap | WA Cares Fund, Employers (opens in a new tab) | |
| Small employers | None | WA Cares Fund, Employers (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | L&I, How to get a workers' compensation account (opens in a new tab) | |
| State fund | Washington State Department of Labor & Industries (L&I) State Fund (the only insurer) (opens in a new tab) | L&I, How to get a workers' compensation account (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Washington
Employer taxes and contributions on one employee's pay in Washington, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $220.92 to $336.30
- First check of the year
- Cost per check
- $2,528.61 to $2,643.99
- Pay included, first check
- Cost per year
- $65,425.68 to $68,425.68
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,514.76 to $2,630.14, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Washington unemployment | 1% to 6% on the first $78,200115% of the average rate for all businesses in your industry, at least 1%Surcharges not included | $23.08 to $138.46 | $600.00 to $3,600.00 | ESD, How we determine tax rates (opens in a new tab) |
| Washington Paid Family and Medical Leave, employer share | 0.3228% on the first $184,500Small employers may owe less or none; see Paid family and medical leave above | $7.45 | $193.68 | ESD Paid Leave, Employer Wage Reporting and Premiums Toolkit v25.1, June 2026 (PDF) (opens in a new tab) |
| Employer taxes and contributions | $220.92 to $336.30 | $5,425.68 to $8,425.68 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,528.61 to $2,643.99 | $65,425.68 to $68,425.68 |
Checked on October 5, 2026. Paid by employees alone, so left out: WA Cares Fund (long-term care). Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
WORKLIO HCM
Payroll taxes calculated, deposited and filed in every state
Worklio HCM calculates, deposits and files payroll taxes in every state and locality, city, county and school district taxes included, and rates and rules update without you noticing. We help open state accounts when you hire somewhere new. Payroll and HCM for companies with 50 to 50,000+ employees.
Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- ESD, Employers' guide to paying taxes (opens in a new tab)
- ESD, How we determine tax rates (opens in a new tab)
- RCW 50.24.010 (opens in a new tab)
- RCW 50.04.080 (definition of employer) (opens in a new tab)
- ESD, How to file your quarterly tax and wage reports (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (updated September 11, 2026) (opens in a new tab)
- WA DOR, Income tax (opens in a new tab)
- RCW 36.65.030 (opens in a new tab)
- L&I, Minimum wage (opens in a new tab)
- L&I, Local minimum wage rates (opens in a new tab)
- ESD Paid Leave, Employer Wage Reporting and Premiums Toolkit v25.1, June 2026 (PDF) (opens in a new tab)
- ESD Paid Leave, Small businesses (opens in a new tab)
- WA Cares Fund, Employers (opens in a new tab)
- L&I, How to get a workers' compensation account (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.