Washington Employer Payroll Tax Calculator

2026 Washington Payroll Tax Calculator

Washington Payroll Tax Calculator

Estimate Washington take-home pay and employer payroll cost with federal withholding, FICA, Paid Family and Medical Leave, WA Cares, Washington unemployment insurance, workers compensation, FUTA, and optional Seattle employer payroll taxes.

Payroll Inputs

Rates refreshed: May 27, 2026

Pay Setup

Gross pay and frequency

Pay type

Pay frequency

YTD subject wages before this check Used for Social Security, Additional Medicare, FUTA, Washington UI, and Seattle high-compensation thresholds.

Annual salary

Hourly rate

Regular hours this check

Overtime hours this check

Double-time hours this check

Bonus, commission, or extra pay

Deductions

Amounts withheld from this paycheck

Pre-tax benefits Health, FSA, HSA, or cafeteria deductions assumed to reduce income tax and FICA wages.

Pre-tax retirement Assumed to reduce federal income-tax wages but not FICA wages.

Post-tax deductions

Federal W-4

IRS 2026 automated method

Federal filing status

W-4 Step 2 checkbox Federal income tax exempt

Step 3 annual credits

Step 4(a) other income

Step 4(b) extra deductions

Step 4(c) extra withholding

Use supplemental flat rate for bonus

Washington Premiums

Paid Leave, WA Cares, and worker premiums

Washington wage allocation Use 100% for an employee fully subject to Washington payroll premiums.

Tips included in gross pay Washington Paid Leave and WA Cares guidance excludes tips from premium wages.

YTD Paid Leave premium wages 2026 Paid Leave premiums apply up to the Social Security wage base.

Withhold WA Paid Leave employee share

Paid Leave employer size

Employer pays employee Paid Leave share Withhold WA Cares Fund premium Employer pays WA Cares premium

Workers comp hours this check Washington L&I premiums are normally rate-class specific and charged per hour.

Employee L&I rate per hour

Employer L&I rate per hour

Employer Taxes

UI, FUTA, Seattle, and load

WA UI employer rate Use the employer's ESD rate notice when available; the 2026 taxable wage base is $78,200.

Net FUTA rate

Other employer load Optional percentage for benefits, local payroll cost, or other employer burden.

Seattle payroll expense tax

Seattle wage allocation Used only when Seattle employer payroll taxes are selected.

YTD Seattle compensation before this check

Apply Seattle social housing payroll tax

Employee Withholding

Federal income tax$0.00

Social Security$0.00

Medicare$0.00

Additional Medicare$0.00

Washington state income tax$0.00

WA Paid Leave employee premium$0.00

WA Cares Fund premium$0.00

Workers comp employee premium$0.00

Taxable Wage Bases

FIT taxable wages$0.00

FICA taxable wages$0.00

WA premium wages$0.00

Paid Leave taxed this check$0.00

Social Security taxed this check$0.00

WA UI taxed this check$0.00

Employer Cost

Employer Social Security$0.00

Employer Medicare$0.00

Washington unemployment insurance$0.00

WA Paid Leave / WA Cares employer premium$0.00

FUTA$0.00

Workers comp employer premium$0.00

Seattle employer payroll taxes$0.00

Other employer load$0.00

2026 Washington Payroll Rule Snapshot

For Washington payroll estimates

State income tax No wage income tax Washington has no statewide employee wage income tax withholding in this calculator.

Paid Leave 1.13% total premium For 2026, employees generally fund 71.43% and covered employers with 50 or more employees fund 28.57%.

WA Cares 0.58% employee premium WA Cares applies a worker premium to wages, excluding tips, unless the worker is exempt.

Employer WA taxes UI to $78,200 Washington UI is employer-paid, with an editable rate. L&I premiums are rate-class specific and entered per hour.

Tax or contribution	Who pays	2026 rule used	Calculator treatment
Federal income tax	Employee withholding	IRS Publication 15-T automated percentage method.	Annualizes taxable wages, applies W-4 status, Step 2, Step 3, Step 4(a), Step 4(b), and Step 4(c). Optional bonus mode uses the federal supplemental flat rate.
Washington state income tax	Not applicable for wage withholding	Washington does not impose a statewide personal wage income tax withholding system.	Shows $0.00 for Washington state income tax while still calculating Washington-specific payroll premiums and employer taxes.
Paid Family and Medical Leave	Employee and covered employer	1.13% total premium up to the Social Security wage base; 71.43% employee share and 28.57% employer share for employers with 50 or more employees.	Uses Washington allocated premium wages after excluding tips, applies the annual wage base, and supports employer-paid employee premiums.
WA Cares Fund	Employee, unless employer pays it voluntarily	0.58% employee premium on wages, excluding tips, unless the worker has a recognized exemption.	Applies the 0.58% premium to Washington allocated premium wages and can move the premium to employer cost.
Washington UI and L&I	Employer for UI; employer and employee shares for L&I when allowed	Washington UI wage base $78,200; workers compensation rates vary by risk class and employer experience.	Uses YTD wages for the UI wage base, an editable UI rate, and separate employee/employer L&I rates per hour.
Seattle payroll expense and social housing taxes	Employer	Seattle payroll expense tax rates vary by employer tier and compensation band; social housing tax is 5% on compensation above $1,000,000.	Optional employer-only estimates using Seattle wage allocation, annualized compensation, and YTD Seattle compensation for high-earner thresholds.

This calculator is a planning estimate, not payroll tax, legal, or accounting advice. Real payroll can differ because of worker location, Paid Leave exemptions, WA Cares exemptions, covered employer size, L&I risk classification, employer-specific UI rate notices, Seattle payroll tax thresholds, pre-tax deduction treatment, taxable fringe benefits, and supplemental wage methods.

Primary references: IRS Publication 15-T, IRS Publication 15, Washington Paid Leave premiums, WA Cares Fund, Washington ESD UI tax rates, Washington L&I workers compensation rates, Washington income tax guidance, Seattle payroll expense tax, and Seattle social housing tax.

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Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.

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