Cost to hire an employee in Washington
On top of a $50,000 salary, a Washington employer pays roughly $5,328 in payroll taxes and insurance before benefits, about 10.7% of wages.
Last verified November 2, 2026. Sources: esd.wa.gov, paidleave.wa.gov, taxnews.ey.com, oregon.gov.
What a Washington employer pays
| Cost | Rate | Applies to |
|---|---|---|
| Social Security | 6.2% | Wages up to $184,500 |
| Medicare | 1.45% | All wages |
| Federal unemployment (FUTA) | 0.6% net | First $7,000 |
| Washington unemployment (SUTA) | 1.25% new employer 0.27%–6.03% experienced | First $78,200 |
| Paid Family and Medical Leave | 0.323% | Wages up to $184,500 |
| Workers' compensation | ~$1.35 per $100 | Varies by job class |
Employment Administration Fund (EAF) 0.02%-0.03% and social cost tax (capped at 1.22%), included in the rates. Paid Family & Medical Leave is 1.13% in 2026 (employees 71.43%, employer up to 28.57% if 50+ employees). WA Cares is 0.58% employee-paid. Workers' comp is hourly (L&I).
Total cost at different salaries
| Salary | Employer taxes & insurance | % of salary | Total cost |
|---|---|---|---|
| $35,000 | $3,742 | 10.7% | $38,742 |
| $50,000 | $5,328 | 10.7% | $55,328 |
| $75,000 | $7,972 | 10.6% | $82,972 |
| $100,000 | $10,342 | 10.3% | $110,342 |
| $150,000 | $15,004 | 10% | $165,004 |
Benefits usually cost more than taxes. The BLS Employer Costs for Employee Compensation survey puts benefits at roughly 30% of total compensation in private industry. Add your health plan cost in the calculator to include it.
Washington vs. neighboring states
| State | SUTA wage base | New-employer rate | Cost on $50,000 |
|---|---|---|---|
| Washington | $78,200 | 1.25% | $5,328 |
| Idaho | $58,300 | 1% | $4,917 |
| Oregon | $56,700 | 2.4% | $5,712 |
Frequently asked questions
- How much does it cost to hire an employee in Washington?
- On a $50,000 salary, employer payroll taxes and insurance add about $5,328 (10.7%), before benefits, for a total of $55,328.
- What is the Washington SUTA rate for new employers?
- New employers generally pay 1.25% on the first $78,200 of each employee's wages. Experienced employers pay between 0.27% and 6.03%.
- Do Washington employers pay FUTA?
- Yes. Employers pay 6.0% on the first $7,000 of wages, reduced to 0.6% with the state unemployment credit.