Washington Payroll

Updated March 2025
Select statePast Washington tax ratesWashington withholding forms

Washington Payroll Topics

The Evergreen State is one of only nine states that does not have state income tax.
Use the free Washington paycheck calculators to calculate the taxes on your income. For employer tax calculations, use PaycheckCity Payroll.

Washington Tax Information

Employee Withholding Requirements

Washington State Unemployment Insurance (SUI)

Washington Family Leave Insurance (FLI)

  • Washington FLI premium rate

    : 0.92% for 2025

  • Washington FLI employee rate

    : 71.52% of the total premium

  • Washington FLI employer rate

    : 28.48% of the total premium
  • An employer can choose to withhold the entire 71.52% from an employee's paycheck, or they can cover some or all of the premiums on an employee's behalf.

  • Washington FLI wage limit

    : $176,100.00 (Social Security wage base) for both employer and employees

Washington State Disability Insurance (SDI)

  • Washington Industrial Insurance

    : an employer and employee tax where the rate varies and is based on multiple components. Washington requires all covered employers to obtain and maintain insurance. Employers must obtain coverage through the state fund or self-ins

  • Washington Industrial Insurance total premium

    : 0.92% of employee gross wages up to the 2025 Social Security wage base ($176,100)
  • Employers with 50+ employees will pay up to 28.48% and employees will pay 71.52%

Washington Long-Term Care Insurance - Employee

  • Washington Long-Term Care Insurance

    : 0.58% (Social Security wage base) for 2025
  • Also known as the WA Cares Fund or LTSS Program, this employee tax is first of its kind in the US. Closely follows FLI. No wage base. Employees may apply for a lifetime exemption from this tax.

Local Taxes

  • None

Washington State Minimum Wage

  • Washington State Minimum Wage

    : $16.66 per hour, since 2025

Washington State Labor Laws

  • Washington Termination Pay

    :
    • Employee is fired — end of pay period
    • Employee quits — end of pay period

Washington New Hire Reporting

  • State New Hire Reporting Program
    ISSD Data Control
    Employer Reporting Program
    PO Box 9023
    Olympia, WA 98507-9023
  • Phone: 800-562-0479
  • Fax: 800-782-0624

Remit Withholding for Child Support to

Washington Reciprocal States

  • None
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These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.
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