Washington payroll taxes
Every tax withheld from a Washington paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: esd.wa.gov, taxfoundation.org, paidleave.wa.gov, taxnews.ey.com.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Washington SUTA | — | 1.25% (new) | $78,200 |
| Paid Family and Medical Leave | 0.807% | 0.323% | $184,500 |
| WA Cares Fund (long-term care) | 0.58% | — | No limit |
| Washington income tax | None | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
The Washington SUTA wage base changes to $82,000 in 2027.
State unemployment insurance
Washington charges new employers 1.25% on the first $78,200 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.27% to 6.03%. The new employer rate is 115% of the industry average (1% minimum), so it varies widely by industry. 1.25% is the low end of Eddy's range and should be treated as an estimate. Experience + social tax is capped at 6%, plus EAF.
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).
Register and file with the Washington unemployment tax agency.
Paid leave and disability programs
- Paid Family and Medical Leave: employees pay 0.807%, employers pay 0.323% on wages up to $184,500. 2026 total 1.13%: employee 71.43%, employer 28.57%. Employers with <50 employees owe no employer share. 2027 total 1.2%: employee 70.7%, employer 29.3% (ESD).
- WA Cares Fund (long-term care): employees pay 0.58%. Employee-paid 0.58% of all wages, no cap; exemptions for approved opt-outs and certain workers.
Income tax withholding
Washington does not tax wages, so there is no state income tax withheld from paychecks.
Frequently asked questions
- What payroll taxes do employers pay in Washington?
- Social Security, Medicare, federal unemployment (FUTA) and Washington unemployment insurance (SUTA), plus Paid Family and Medical Leave.
- What is the Washington SUTA wage base for 2026?
- $78,200 per employee. It changes to $82,000 in 2027.
- Does Washington require state income tax withholding?
- No. Washington has no tax on wages.