WA Cares Fund 2026: Long-Term Care Tax for Washington Employers
WA Cares Fund 2026 guide for employers: 0.58% employee-paid long-term care tax on all wages, no cap. How to withhold, report, and remit quarterly to ESD.
Federal payroll rules, state-specific taxes, wage and hour law, and filing deadlines, explained in plain English for Washington small business owners, not accountants.
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Every employer owes federal payroll taxes, FICA and FUTA, on top of whatever Washington requires, whether that's state income tax withholding, unemployment insurance, or another state-specific program.
Minimum wage, overtime, final paycheck timing, and pay stub requirements can all differ from the federal baseline. Getting the Washington-specific rule wrong is one of the most common (and costly) payroll mistakes.
Late deposits, missed filings, and new-hire reporting misses each carry their own penalties. Knowing the Washington filing calendar in advance is the easiest way to avoid them.
WA Cares Fund 2026 guide for employers: 0.58% employee-paid long-term care tax on all wages, no cap. How to withhold, report, and remit quarterly to ESD.
Step-by-step guide to registering with Washington ESD for unemployment insurance and PFML, plus L&I for workers' compensation. Two separate registrations every new WA employer must complete.
Learn how to do payroll in Washington: get an EIN, register with the Department of Revenue and ESD, handle PFML and WA Cares, and file on time each quarter.
Washington's statewide minimum wage is $16.28/hr in 2025, indexed annually to CPI. Seattle requires $20.76/hr for large employers. No tipped credit — all employees receive full minimum wage.
Step-by-step registration checklist for new Washington employers: federal EIN, Department of Revenue license, ESD, L&I, PFML, WA Cares, and new hire reporting.
Complete Washington State payroll compliance guide for employers in 2026 — $72,800 SUI wage base (highest in US), no income tax, WA Paid Family & Medical Leave, WA Cares Fund (LTC), $16.66 minimum wage.
Complete guide to Washington payroll taxes in 2026 — SUI, PFML, WA Cares Fund, and workers' compensation. No income tax, but four major employer obligations explained.
Washington Paid Family & Medical Leave (PFML) 2026 guide for employers: 0.9% premium rate, employer vs. employee share, 50-employee threshold, eligibility, reporting, and compliance.
Washington SUI rates for 2026 explained — new employer rates by industry, $72,800 taxable wage base, experience rating, and how to reduce your unemployment insurance costs.
Official Washington payroll agency directory for employers: tax registration, unemployment insurance, new-hire reporting, and wage-and-hour contacts in one place.
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“Called four times about a billing error. Each rep told me to call back. Still unresolved after six weeks.”
“They misfiled our 941 and then charged us a correction fee. Support transferred me three times. Nobody owned the problem.”
| Minimum wage | $17.13 |
|---|---|
| State income tax withholding | None (no state income tax) |
| SUI new-employer rate | 1.00% minimum (new employers are assigned 115% of their industry's average rate, floor set at 1.00%) |
| SUI taxable wage base | $78,200 |
| Payday frequency rule | Wages must be paid on an established regular payday at least once a month; pay periods shorter than a month require a payday no later than 10 calendar days after the pay period ends (WAC 296-126-023). |
| New-hire reporting deadline | 20 days |
Verified 2026-07 against official Washington sources.
Every Washington employer owes federal payroll taxes: Social Security and Medicare withholding under FICA, and federal unemployment tax (FUTA), regardless of what Washington itself requires. On top of that federal baseline, most states layer on their own obligations: income tax withholding, state unemployment insurance (SUI), and in some cases disability or paid-leave programs. Whether each of these applies, and at what rate, depends on Washington law. The first step for any new employer is registering with the right state agencies before running the first payroll. Our new employer payroll setup checklist walks through that process.
Minimum wage and overtime rules start with the federal Fair Labor Standards Act (FLSA), but Washington may set a higher minimum wage, stricter overtime triggers, or additional rules around tipped employees and meal or rest breaks. Overtime is generally 1.5 times the regular rate after 40 hours in a workweek under federal law, though some states calculate it differently. The FLSA employer guide covers the federal floor that every employer must meet before layering on Washington-specific requirements.
Final paycheck timing, new hire reporting deadlines, and pay stub requirements also vary by state. Missing a new hire report or paying a final check late can trigger penalties even when the payroll math itself was correct. New hires must be reported to the state's new hire registry, typically within a short window of the hire date, and every employer needs a state UI account number before the first unemployment filing is due.
For ongoing compliance, most employers file federal Form 941 quarterly, deposit federal withholding on a schedule based on prior-year liability, and file state withholding and unemployment returns on whatever schedule Washington assigns. Our federal payroll compliance checklist lays out the recurring tasks by frequency: new hire, every payroll, monthly, quarterly, and annual.
Rates, wage bases, and deadlines change from year to year and are specific to Washington. See the guides below for current Washington figures, or check directly with your state's revenue and labor agencies before filing.
Employers in Washington pay federal payroll taxes: Social Security and Medicare (FICA) and federal unemployment tax (FUTA), plus any state-level payroll taxes that apply, such as state income tax withholding and state unemployment insurance (SUI). Rates and wage bases vary and change annually, so always confirm current figures with your state's labor and revenue agencies.
Minimum wage in Washington is set by a combination of federal and state law, and the higher of the two rates always applies. Rates are reviewed regularly and can change from year to year, so check your state labor department's website for the current figure before running payroll.
New employers generally need a federal Employer Identification Number (EIN) from the IRS, plus registration with Washington's revenue department for state income tax withholding (where applicable) and its labor or workforce agency for state unemployment insurance. See our Washington guides for step-by-step registration instructions.
This site is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently and may not be reflected here. Always consult a qualified attorney, CPA, or HR professional familiar with Washington law before making payroll or compliance decisions for your business.