Washington Payroll Taxes 2026: Complete Overview for Employers
No income tax, but SUI, PFML, WA Cares Fund, and workers' comp through L&I. All WA employer obligations explained.
Practical guides on WA payroll taxes, ESD registration, PFML, WA Cares Fund, and wage laws — written for small business owners, not accountants.
No state income tax — but SUI, PFML, WA Cares Fund, and L&I workers' comp add up. Washington payroll is more complex than most employers expect.
No tipped credit, among the highest minimum wages in the nation, and Seattle's own local rate. Washington strongly protects workers.
ESD handles SUI and PFML. L&I handles workers' comp. Quarterly reporting to both. Missing filings means penalties from two different agencies.
No income tax, but SUI, PFML, WA Cares Fund, and workers' comp through L&I. All WA employer obligations explained.
Get your EIN, register with ESD and L&I, choose payroll frequency, and run your first payroll — the complete checklist.
Combined rate 0.9%, employer and employee shares, 50+ employee threshold, up to 18 weeks leave. Complete PFML guide.
WA statewide $16.28/hr, Seattle $20.76/hr for large employers. No tipped credit — full minimum wage for all employees.
Washington's economic reality test for worker classification. Misclassification penalties are severe. Here's how to get it right.
Gusto vs Paychex vs QuickBooks vs ADP — detailed comparison for Washington small businesses.