Washington Paid Family and Medical Leave: 1.13% of wages in 2026
In effectChecked November 8, 2026Run by Washington Employment Security Department (ESD)
Short answer
Washington’s Paid Family and Medical Leave premium is 1.13% of each employee’s wages in 2026 and rises to 1.2% on January 1, 2027, the most state law allows. Employees pay most of it (71.43% in 2026, 70.7% in 2027) through payroll deduction, employers with 50 or more Washington employees pay the rest, and smaller employers send in only the employee share. Every employer reports wages and hours and pays premiums to the Employment Security Department (ESD) each quarter.
Next date: January 1, 2027: Premium rises to 1.2% of wages, split 70.7% employee and 29.3% employer. Second Substitute House Bill 2345 also changes how the shares are divided between the family and medical premiums without changing the overall split.
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What changed recently
· Rate announced
Washington Paid Family and Medical Leave premium rises to 1.2% for 2027
The Washington Employment Security Department (ESD) set the 2027 premium at 1.2% of wages, up from 1.13% and the most state law allows. Employees pay 70.7% of it and employers with 50 or more Washington employees pay 29.3%, on wages up to $192,300.
- Premium, share of wages
- 1.13%
- Most you may deduct from employees
- 0.8072%
- Employer pays at least
- 0.3228%
- Wages subject to premium, per employee
- $184,500
- 2027 premium
- 1.2%
Employers with fewer than 50 employees in Washington owe no employer share unless they choose to pay it.
Washington Paid Family and Medical Leave premium calculator
In 2026, Washington Paid Family and Medical Leave premiums are 1.13% of each employee’s wages up to $184,500 a year. With 50 or more employees, employers may deduct up to 0.8072% from pay and must cover the rest (at least 0.3228%).
- Total premium a year
- $403.60
- Most you may deduct from employees
- $403.60
- Employer pays at least
- $0.00
Standard rates applied: 50 or more employees.
Small-employer rule applied: 49 or fewer employees. Employers with fewer than 50 employees in Washington owe no employer share unless they choose to pay it. Not tested here: an employer under 50 that pays the employer share and takes an assistance grant is then assessed for all premiums for three years.
Assumes the full employee share is deducted. Employer size is tested on the number you enter here; each program counts employees its own way, and the page explains how.
Washington Paid Family and Medical Leave deadlines
· Paid leave
Premium rises to 1.2% of wages, split 70.7% employee and 29.3% employer
Second Substitute House Bill 2345 also changes how the shares are divided between the family and medical premiums without changing the overall split.
· Paid leave
Fourth-quarter 2026 Paid Leave and WA Cares report and premium payment due, at the 2026 rate and split
January 31, 2027 is a Sunday, so the deadline moves to Monday.
· Paid leave
Second-quarter 2027 report and premium payment due
July 31 is a Saturday, so the deadline moves to Monday.
· Paid leave
ESD sets each employer’s size for 2028 by averaging the employee counts reported on the last day of each of the last four completed quarters
Under 50 means no required employer share in 2028.
· Paid leave
Expected, date not set: ESD calculates the 2028 premium rate
The law says on or around October 20; the 2027 rate was announced October 16, 2026. The total rate cannot exceed 1.2%.
· Paid leave
Third-quarter 2027 report and premium payment due
October 31 is a Sunday, so the deadline moves to Monday.
· Paid leave
First-quarter 2028 report and premium payment due
April 30 is a Sunday, so the deadline moves to Monday.
Dates already passed (3)
- : Premium rose to 1.13% of wages (from 0.92% in 2025), split 71.43% employee and 28.57% employer.
- : Job restoration after Paid Leave applies at employers with 25 or more employees, for employees who started at least 180 calendar days before their leave.
- : Paid family and medical leave benefits became available to Washington workers.
What employers have to do
- File and pay through ESD’s Paid Leave and WA Cares employer account, which you reach with a SecureAccess Washington (SAW) login. It is separate from the unemployment tax system, the Employer Account Management System (EAMS).
- Withhold the employee share from each paycheck on wages up to the Social Security wage base: up to 71.43% of the 1.13% premium in 2026 (about 0.81% of wages) and up to 70.7% of the 1.2% premium in 2027 (about 0.85%).
- If ESD classifies you as having 50 or more employees, pay the employer share as well: 28.57% of the premium in 2026 (about 0.32% of wages) and 29.3% in 2027 (about 0.35%).
- Every quarter, report each employee’s wages and hours worked and pay premiums by the last day of the month after the quarter ends. File a no-payroll report for any quarter with no wages.
- Post ESD’s Paid Leave notice where employee notices are usually posted. When an employee is out on family or medical leave for more than seven consecutive days, give them ESD’s written statement of rights within five business days.
- Restore employees to their job, or an equivalent one, after leave if you have 25 or more employees in 2026, 15 or more in 2027 or 8 or more from 2028, and the employee started at least 180 calendar days before the leave.
Handling Washington Paid Family and Medical Leave in payroll
The free route: register directly with the state
You can register and report on your own through Washington Employment Security Department (ESD). You’ll still need your payroll to figure the premium on each paycheck and withhold any employee share.
Payroll systems with a help document covering Washington Paid Family and Medical Leave
| System | What the documentation says | Link |
|---|---|---|
| Gusto | Washington tax article says Gusto withholds and pays the employee PFML premiums, with an option for employers to cover some or all of the employee share. Read their help doc, Nov 8, 2026 | See plans for Gusto |
| OnPay | Help article says OnPay deposits the withheld Washington PFML funds for the employee and employer portions and files the required reports. Read their help doc, Nov 8, 2026 | See plans for OnPay |
| Patriot Software | Help article says Patriot calculates Washington PFML for all payroll customers and collects, deposits and files it for Full Service customers. Read their help doc, Nov 7, 2026 | See plans for Patriot Software |
| QuickBooks Payroll | Help article explains setting up Washington PFML premiums and says full-service payroll customers have the tax paid and filed for them. Read their help doc, Nov 7, 2026 | See plans for QuickBooks Payroll |
| Square Payroll | Washington tax article says Square Payroll handles PFML premium calculations, employee withholdings, premium payments and reporting once added as an authorized user. Read their help doc, Nov 7, 2026 | See plans for Square Payroll |
Listed alphabetically. We may earn a commission from these links; it never decides who’s listed.
How Washington Paid Family and Medical Leave works
The premium is a percent of each employee’s gross wages up to the Social Security wage base. Employers may deduct up to the employee share from pay (71.43% of the premium in 2026, 70.7% in 2027) and may choose to pay some or all of it for employees. Employers with 50 or more Washington employees pay the employer share (28.57% in 2026, 29.3% in 2027). An employer that doesn’t deduct the full employee share in a pay period can’t make it up from a later paycheck, unless the employee’s wages were too low to cover it (WAC 192-510-065).
An employer with 50 or more Washington employees pays about 0.32% of each employee’s wages in 2026 (28.57% of the 1.13% premium), or about $161 a year for an employee earning $50,000. In 2027 that rises to about 0.35%, or about $176 on the same pay. Employers under 50 pay nothing of their own but handle the withholding, reporting and payment of the employee share.
Up to 12 weeks of family leave or 12 weeks of medical leave in a 52-week period, and no more than 16 weeks combined, or 18 weeks when a serious health condition with a pregnancy causes incapacity (RCW 50A.15.020). The maximum weekly benefit is $1,647 for claims filed in 2026 and $1,727 for claims filed on or after January 1, 2027; the minimum is $100.
Questions employers ask
Who has to follow Washington Paid Family and Medical Leave?
Every employer with one or more employees working in Washington, including the state and local governments. The federal government is not covered. Premiums apply to wages up to the Social Security wage base: $184,500 in 2026 and $192,300 in 2027.
Is there a small-employer rule?
Employers that ESD classifies as having fewer than 50 employees in Washington don’t have to pay the employer share, though they may choose to; they still withhold and send in the employee share. ESD sets each employer’s size every September 30 by averaging the employee counts reported on the last day of each of the four prior quarters, and that size holds for the next calendar year. Employers under 50 that pay the employer share can apply for a $3,000 grant when they hire a temporary worker or face significant wage costs because an employee takes leave, up to 10 grants a year, but are then assessed for all premiums for three years (RCW 50A.24.030). Employers with 50 to 150 employees can apply for similar grants (RCW 50A.24.010).
What happens if an employer doesn’t comply?
An employer that willfully fails to file required reports pays $75 for the second occurrence, $150 for the third and $250 for each one after that. Willfully failing to pay premiums adds a penalty equal to the premiums and interest owed, and late premiums accrue interest at 1% a month (RCW 50A.45.010 and 50A.45.025). Willfully failing to post the required notice can bring a civil penalty of up to $100 per offense (RCW 50A.20.020).
Can employers use a private plan instead?
Allowed. Employers can apply to ESD for approval of a voluntary plan covering family leave, medical leave or both; the review fee is $250. The plan must give benefits at least equal to the state program, be available to all eligible Washington employees and stay in effect for at least a year. Employers with an approved voluntary plan can’t receive small business grants (RCW 50A.30.010, 50A.24).
Everything employers in Washington must do ·Paid leave in every state
Sources
- RCW Title 50A; WAC 192-510 and 192-540
- News release, October 16, 2026: Paid Family & Medical Leave premium rate increases to 1.2% in 2027 (split, small employer rule, Q3 and Q4 2026 reporting), Washington Employment Security Department (read Nov 8, 2026)
- News release, October 29, 2025: Paid Family & Medical Leave premium rate increases to 1.13% in 2026, Washington Employment Security Department (read Nov 8, 2026)
- News release, June 10, 2026: new average annual wage estimates (maximum Paid Leave benefit $1,647 now, $1,727 for claims from January 1, 2027), Washington Employment Security Department (read Nov 7, 2026)
- RCW chapter 50A.10, premiums: wage cap tied to Social Security, under-50 rule, size set September 30, 1.2% cap, rate calculation and the version effective January 1, 2028, Washington State Legislature (read Nov 8, 2026)
- RCW chapter 50A.15, benefits: amount and duration, Washington State Legislature (read Nov 7, 2026)
- RCW chapter 50A.20, employer requirements: notice of rights, posting and penalty, Washington State Legislature (read Nov 7, 2026)
- RCW chapter 50A.24, small business assistance grants, Washington State Legislature (read Nov 8, 2026)
- RCW chapter 50A.30, voluntary plans, Washington State Legislature (read Nov 7, 2026)
- RCW 50A.35.010, employment protection: 25, 15 and 8 employee thresholds for 2026, 2027 and 2028, Washington State Legislature (read Nov 7, 2026)
- RCW chapter 50A.45, employer penalties and interest, Washington State Legislature (read Nov 7, 2026)
- WAC chapter 192-540, employer reporting: quarterly report contents and due date (last day of the month after the quarter, next business day on weekends and holidays), Washington State Legislature (read Nov 7, 2026)
- WAC chapter 192-510, premiums: payment due dates and deduction rules, Washington State Legislature (read Nov 7, 2026)
- Log into your accounts (Paid Leave and WA Cares employer account through SAW; EAMS for unemployment), Washington Employment Security Department (read Nov 7, 2026)
- WA Cares Fund employer information: 0.58% employee premium, no wage cap, reported with Paid Leave, WA Cares Fund (Washington State) (read Nov 7, 2026)
- Cost-of-Living Increase and Other Determinations for 2027 (Social Security wage base $192,300 for 2027; $184,500 for 2026), Social Security Administration (Federal Register) (read Nov 7, 2026)
- Topic no. 751, Social Security and Medicare withholding rates (2026 wage base $184,500), Internal Revenue Service (read Nov 7, 2026)