Washington Employer Cost Calculator
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
Work out the employer cost of a Washington salary
Statutory employer taxes only. Provider fees, benefits, workers compensation and any bonus sit on top. The page opens on a $100,000 worked example; change the salary to price your own role.
Gross base pay before tax. Change it to price your own role.
Amount in USD- Federal taxes
- $7,692
- Washington charges
- $323
- Federal + verified state costs
- $8,015
- Salary plus known employer costs
- $108,015 a year, 8.0% on top of salary
| Charge | Basis | Per year |
|---|---|---|
| Social SecurityFederal | 6.2% of the first $184,500 | $6,200 |
| MedicareFederal | 1.45% of all pay, with no ceiling | $1,450 |
| Federal unemployment taxFederal | 0.6% of the first $7,000 after the full state credit | $42 |
| State paid leaveWashington | 0.3228% of the first $184,500, assuming 50 or more staff in the state | $323 |
| Federal + verified state costs | $8,015 | |
Unemployment rate used: Washington does not publish one starter rate that fits every employer, so no unemployment figure is included. 115% of the industry average, with a 1% minimum. Your own rate is set by the state once the account has a claims history, so ask your provider which rate it has been assigned.
- State paid leave is only owed at 50 or more staff in the state. The figure shown assumes the threshold is met. With an Employer of Record the headcount that legally counts may be the provider's, not yours.
Not included in the total
- • State unemployment insurance: 115% of the industry average, with a 1% minimum. Ask your provider for the rate its account is assigned.
Workers' compensation depends on the occupation class code, the payroll and the insurer or state fund, so it is a conditional, occupation-dependent cost and is not included in this estimate. Local employer taxes may apply depending on the work location.
What changes in Washington?
Social Security, Medicare and federal unemployment tax are identical in every state and come to $4,632 on the $100,000 example. What Washington adds on top is $194, made up of the lines below.
- State paid leave: 0.3228% of the first $184,500, assuming 50 or more staff in the state, $194 a year.
- Minimum wage: $17.13. This does not change the employer tax, but it sets the floor for the salary you can enter above.
Washington does not publish one starter unemployment rate that applies to every employer, so unemployment tax is not included in the figures above. 115% of the industry average, with a 1% minimum. The rate that applies to you depends on the industry or category the state assigns your account, so ask your provider which rate its entity carries in Washington.
Federal floor and Washington charges, separated
Open a line to see what makes it up and the source behind it, on the $60,000 salary above.
The same employee at other salaries
| Salary | Federal | Washington | Federal + verified state costs | Share of salary |
|---|---|---|---|---|
| $30,000 | $2,337 | $97 | $2,434 | 8.1% |
| $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% |
| $250,000 | $15,106 | $596 | $15,702 | 6.3% |
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
Compare other West states
Same US Census region as Washington.
States with employer-funded leave programmes
These states charge the employer directly for paid family leave or disability insurance.
Related
FAQ
On a $100,000 salary the statutory employer cost works out at about $4,826 a year excluding variable unemployment tax, of which $4,632 is federal and $194 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.