Washington Paid Family Leave Contribution Rates 2026
Washington runs Paid Family and Medical Leave (WA PFML), funded by a payroll contribution of 1.13% of wages.
2026 rate card
- Total contribution rate
- 1.13%
- Employer share
- 28.57%
- 0.3228% of wages
- Employee share
- 71.43%
- 0.8072% of wages
- Wage cap
- $184,500
- Per employee, per year
- Maximum employee contribution
- None
- Small-employer relief
- Under 50
- Reduced to 0.8072%
Last verified August 19, 2026Source: Washington Employment Security Department
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Estimates only. Confirm current rates with your state agency before filing or budgeting.
Who must contribute
- The premium rose to 1.13% on 1 January 2026, from 0.92% in 2025.
- The employer pays 28.57% of the premium and the employee pays 71.43%.
- Employers with fewer than 50 employees are not required to pay the employer share, but must still withhold and remit the employee’s 71.43% — an effective total of 0.807% of wages.
- Size is determined by ESD from the prior calendar year’s headcount, counted across all employees.
- Wages are capped at the Social Security wage base ($184,500 for 2026).
- Up to 12 weeks, 16 weeks with more than one qualifying event, or 18 weeks with a pregnancy-related incapacity.
- Employers may apply for an approved voluntary plan.
How the headcount is counted: Washington counts your employees nationwide, not just those working in Washington. A company with 8 people in Washington and 60 elsewhere is not a small employer here.
What employees receive
- Maximum weekly benefit
- $1,647.00
- Maximum weeks
- 12 weeks
- Per benefit year, combined where programs stack
- Wage replacement
- Up to 90% of wages
Benefit amounts are what an employee on leave receives. They are set separately from the contribution rate and are usually re-published each year against the state average weekly wage — often on a different cycle to the premium.
Benefit figures verified August 19, 2026 against Washington Employment Security Department.
Private plan option
Washington permits an employer to substitute an approved private or voluntary plan for the state plan. The plan must be at least as generous as the statutory one and must be approved by Washington Employment Security Department before it takes effect. If you run an approved private plan, the state premiums above do not apply — your carrier sets the cost instead. How to decide between the two.
Key dates
- 1 January
- New rates take effect. Update payroll before the first pay run of the year.
- Quarterly
- Wage reports and premium payments are due to Washington Employment Security Department, generally by the last day of the month following each quarter.
- Autumn
- Next year’s rate is announced. This page is re-checked against the agency in November and updated in December.
Common questions
What is the Washington paid family leave rate for 2026?
The Washington Paid Family and Medical Leave contribution is 1.13% of wages for 2026. The employer pays 28.57% of that and the employee pays 71.43%.
How much does an employer pay for paid family leave in Washington?
The employer pays 0.3228% of subject wages — 28.57% of the 1.13% total. On $1,000,000 of Washington payroll, that is about $3,228 a year, before any wage cap is applied.
Is there a wage cap on Washington paid leave contributions?
Yes. Only the first $184,500 of each employee's annual wages is subject to the premium in 2026. The cap applies per employee, so a high earner stops contributing partway through the year while everyone else keeps going.
Are small employers exempt from Washington paid family leave?
Washington reduces the cost below 50 employees rather than exempting you outright. Employers under that size pay 0.8072% in total, all of which can be withheld from employees — the employer share falls to zero. The headcount is counted nationwide, not just in Washington.
What is the maximum Washington paid leave benefit?
Up to $1,647.00 a week, for up to 12 weeks in a benefit year. Wage replacement is up to 90% of wages, so lower earners replace a larger proportion of their pay than higher earners.
Can we use a private plan instead of the Washington state plan?
Yes. Washington Employment Security Department can approve a private or voluntary plan that is at least as generous as the state program. Once approved, you stop paying the state premium and pay your carrier instead. Approval is not automatic and it is not retroactive, so the state rate applies until the plan is in force.
Estimates only. Confirm current rates with your state agency before filing or budgeting.
Last verified August 19, 2026Source: Washington Employment Security Department
Maintained by Treesera Technologies, Payroll and compliance calculators. How these rates are sourced.
Employing in more than one state?
Washington is one of 14 jurisdictions with a paid leave premium, and no two use the same rate, split or cap. Calculate the combined cost in one place.
Calculate the combined cost