Employer of Record in Washington: what it costs in 2026
Every US employer pays the same federal payroll taxes. What changes in Washington is the state unemployment charge, an employer paid leave contribution and the wage floor. The figures below are for the 2026 tax year and were checked against Washington Employment Security Department on 2026-09-05.
Washington at a glance
- Unemployment wage base
- $78,200
- New-employer rate
- 115% of the industry average, with a 1% minimum
- Employer paid leave
- PFML 1.13% in total, of which the employer pays 28.57%. WA Cares long-term care is a further 0.58%, employee-paid
- Minimum wage
- $17.13
Employer cost on a $100,000 salary
Statutory employer taxes only. Provider fees, benefits, workers compensation and any bonus sit on top.
| Charge | Basis | Per year |
|---|---|---|
| Social Security | 6.2% of the first $184,500 | $6,200 |
| Medicare | 1.45% of all pay | $1,450 |
| Federal unemployment tax | 0.6% of the first $7,000 after the state credit | $42 |
| State paid leaveWashington | 0.3228% of the first $184,500, assuming 50 or more staff in the state | $323 |
| Total employer taxes | $8,015 | |
Not included in the total
- • State unemployment insurance: 115% of the industry average, with a 1% minimum. Ask your provider for the rate it is assigned.
Federal floor and Washington charges, separated
Open a line to see what makes it up and the source behind it, on the $100,000 salary above.
The same employee at other salaries
| Salary | Federal | Washington | Total taxes | Share of salary |
|---|---|---|---|---|
| $60,000 | $4,632 | $194 | $4,826 | 8.0% |
| $100,000 | $7,692 | $323 | $8,015 | 8.0% |
| $150,000 | $11,517 | $484 | $12,001 | 8.0% |
The share of salary falls as pay rises because unemployment tax stops once the wage base is reached, while Medicare keeps running on every dollar.
The federal floor, identical in every state
- Social security
- 6.2% on the first $184,500 of pay
- Medicare
- 1.45% with no cap (a further 0.9% is employee-paid above $200,000)
- Federal unemployment
- 6.0% gross, 0.6% after the full state credit, on the first $7,000
Source: IRS Publication 15 (2026) and the Social Security Administration. Reviewed 2026-09-05. State figures: Washington Employment Security Department, reviewed 2026-09-05. This page is general information, not legal or tax advice. See our methodology.
Where these figures come from
Each line says who published the figure and how firm it is. We never blend an official figure with an estimate.
| Figure | Published by | Kind of source | How firm |
|---|---|---|---|
| Unemployment wage base and rate | Washington Employment Security Department | Official government figures | Depends on the employer's industry |
| Employer paid leave | Washington Paid Family and Medical Leave | Official government figures | Confirmed on the official page |
| Minimum wage | Washington State Department of Labor & Industries | Official government figures | Confirmed on the official page |
| Federal payroll taxes | IRS Publication 15 (2026) and the Social Security Administration | Official government figures | Confirmed on the official page |
Unemployment wage base and rate
Employer paid leave
Minimum wage
Hiring in Washington through a provider
The taxes above are the same whichever provider you use. What differs is the monthly fee and whether the provider is already registered in Washington.
Other states we cover in detail
Related
FAQ
On a $100,000 salary the statutory employer cost works out at about $8,015 a year, of which $7,692 is federal and $323 is charged by Washington. Provider fees, benefits and workers compensation sit on top of that.
Washington does not publish one flat starter rate. 115% of the industry average, with a 1% minimum.
PFML is 1.13% in total, of which the employer pays 28.57% (0.3228% of pay) at 50 or more staff. WA Cares long-term care is a further 0.58% and is employee-paid.
$17.13. A county or city inside the state can set a higher floor, so check the local rate for the exact work location before you set pay.
Yes. Most international providers hold registrations in all 50 states, but registration and the first payroll run in a new state can take a couple of weeks, so confirm the provider is already set up in Washington before signing.