Washington PFML 2026: Paid Family & Medical Leave for Employers

1. What Is Washington PFML?

Washington’s Paid Family & Medical Leave (PFML) is a state-run insurance program that provides partial wage replacement to employees who need time off for qualifying family or medical reasons. The program launched in January 2020, with premium collections beginning in 2019.

PFML covers a wide range of leave situations, including:

• Medical leave — for the employee’s own serious health condition, including pregnancy-related conditions and recovery from childbirth
• Family leave — to bond with a new child (birth, adoption, or foster placement), care for a family member with a serious health condition, or for certain military-connected reasons

The program is funded through shared premiums paid by both employers and employees. The Employment Security Department (ESD) administers the program, including collecting premiums and processing benefit claims.

2. 2026 Premium Rate

For 2026, the total combined PFML premium rate is 0.9% of employee gross wages. This rate is split into two components:

• Medical leave premium: approximately 0.704% (about 78.22% of the total rate)
• Family leave premium: approximately 0.196% (about 21.78% of the total rate)

The premium applies to all employee wages — there is no wage base cap for PFML premiums. Unlike Social Security or SUI, every dollar of wages is subject to the PFML premium.

ESD sets the rate annually based on program funding needs. The rate has fluctuated since the program’s inception, and employers should verify the current rate each year through ESD’s official communications.

3. Employer vs. Employee Share

The total 0.9% premium is divided between the employer and the employee based on employer size:

Here is how the premium breaks down for employers with 50 or more employees:

For employers with fewer than 50 employees, the employee pays the full 0.9% and the employer pays nothing — but the employer is still responsible for withholding and remitting.

4. Who Must Participate

Nearly all Washington employers are required to participate in the PFML program, regardless of size. This includes:

• Businesses with just one employee
• Nonprofits and religious organizations
• Tribal employers (with some exceptions)
• State and local government entities (participation may vary)

There are limited exemptions:

• Federal employees are generally exempt from the state PFML program
• Self-employed individuals are not automatically covered but may opt in to the program through ESD
• Employers who obtain an approved voluntary plan (private plan) from ESD may provide equivalent benefits outside the state program, though the plan must meet or exceed state benefits

5. Employee Eligibility for Benefits

Employees become eligible for PFML benefits after working at least 820 hours in Washington during the qualifying period (roughly the first four of the last five completed calendar quarters). The 820 hours can be across multiple employers.

Leave Durations

• Family leave: up to 12 weeks per year
• Medical leave: up to 12 weeks per year
• Combined maximum: up to 16 weeks if the employee qualifies for both family and medical leave in the same year
• Extended combined maximum: up to 18 weeks when the employee experiences a pregnancy-related incapacity or complication

Benefit Amounts

PFML benefits provide partial wage replacement based on the employee’s average weekly wage:

• Employees earning up to 50% of the state average weekly wage receive up to 90% of their weekly wage
• Employees earning above that threshold receive a blended rate (90% on the first portion, 50% on the remainder)
• Benefits are subject to a weekly maximum cap set annually by ESD (approximately $1,456 per week in 2026, though the exact amount is confirmed each year)
• There is a one-week waiting period before benefits begin (waived for bonding leave taken within the first year after birth or placement)

6. Employer Obligations

Every Washington employer has specific PFML responsibilities, whether or not they owe the employer share. Key obligations include:

• Withhold employee share from each paycheck based on gross wages
• Pay the employer share (if you have 50 or more employees) from your own funds
• Report and remit quarterly to ESD by the last day of the month following each quarter
• Post required workplace notices informing employees of their PFML rights, in a conspicuous location
• Provide written notice to employees within five business days of learning they may be eligible for PFML
• Maintain job protection — employees are entitled to return to the same or equivalent position after PFML leave
• Continue health benefits during PFML leave under the same terms as active employment
• Avoid retaliation — employers cannot terminate, demote, or otherwise penalize employees for using PFML benefits

7. How to Report and Pay

Employers report PFML premiums and wages through ESD’s online PFML portal. Here is how the process works:

Quarterly Reporting Steps

1. Log in to the PFML employer portal at paidleave.wa.gov
2. Submit employee-level wage data including hours worked and wages paid for each employee during the quarter
3. Calculate premiums — the portal can compute the total amount owed based on reported wages
4. Remit payment via ACH or other accepted methods by the quarterly due date

Quarterly Due Dates

• Q1 (Jan–Mar): due April 30
• Q2 (Apr–Jun): due July 31
• Q3 (Jul–Sep): due October 31
• Q4 (Oct–Dec): due January 31

PFML quarterly reporting typically aligns with SUI (unemployment insurance) reporting, so employers often handle both at the same time. Employee-level wage detail is required, not just aggregate figures.

File Formats and Bulk Upload

Employers with a large number of employees can use ESD’s bulk file upload option instead of entering data manually. Accepted formats include CSV and fixed-width files that follow ESD’s published specifications. Many payroll providers — including Gusto — generate these files automatically as part of their quarterly reporting workflow.

Recordkeeping for PFML

Employers should retain copies of all quarterly PFML reports, payment confirmations, and employee wage records for at least four years. These records may be requested during an ESD audit or if a premium dispute arises.

8. Small Employer Considerations

If your business has fewer than 50 employees, the PFML rules are slightly different — but you are not exempt from the program entirely.

What Small Employers Must Do

• No employer premium share required — you do not owe the employer portion of the PFML premium
• Must withhold employee share — you are still required to deduct the full 0.9% employee premium from each paycheck
• Must remit quarterly — employee premiums you collect must be reported and remitted to ESD on the same quarterly schedule
• Employees still qualify for benefits — your employees can still file PFML claims and receive benefits through the state program

Voluntary Employer Contribution

Small employers can choose to voluntarily pay all or part of the employer share as an employee benefit. This is not required but can help with recruiting and retention. If you choose to do this, simply report and remit the additional employer amount through the same quarterly process.

Counting Employees

The 50-employee threshold is based on the number of employees reported in the previous year. ESD evaluates your headcount to determine whether the employer share applies for the current year. Part-time employees count toward the total.

9. Interaction with Other Leave

PFML does not exist in a vacuum. It interacts with several other leave programs and policies:

Federal FMLA

If your business is covered by the federal Family and Medical Leave Act (FMLA — generally employers with 50 or more employees), PFML and FMLA leave run concurrently when the reason for leave qualifies under both programs. This means the employee does not get separate PFML weeks on top of FMLA weeks for the same qualifying event.

Employer Sick Leave & PTO

Washington employers cannot require employees to use accrued sick leave or PTO before or instead of PFML. However, employees may choose to supplement their PFML benefits with accrued leave, as long as the combined amount does not exceed their regular wages.

Short-Term Disability

If an employer provides short-term disability insurance, PFML benefits may interact with those payments. Employees generally cannot receive both full PFML benefits and full short-term disability benefits for the same period. Coordination of benefits rules apply.

Workers’ Compensation

Employees receiving workers’ compensation for a workplace injury are generally not eligible for PFML medical leave for that same condition at the same time. However, they may use PFML family leave for other qualifying reasons while on workers’ comp.

Voluntary Plans

Employers who operate an ESD-approved voluntary plan provide PFML-equivalent benefits privately rather than through the state program. Employees under a voluntary plan file claims with the employer (or the employer’s insurer) instead of ESD. Voluntary plans must meet or exceed the state’s benefit levels, and ESD reviews them annually for compliance.

10. Penalties for Non-Compliance

Employers who fail to comply with PFML requirements can face significant consequences:

• Failure to remit premiums: ESD can assess penalties and interest on late or unpaid premiums. Interest accrues from the due date until payment is received.
• Failure to withhold: If an employer fails to withhold employee premiums, the employer becomes liable for those amounts — you cannot retroactively deduct missed withholdings from future paychecks beyond a limited lookback period.
• Penalty amounts: Penalties may include a percentage of unpaid premiums, plus interest charges calculated at the rate set by ESD.
• Retaliation penalties: Employers who retaliate against employees for exercising their PFML rights may be subject to additional fines, back pay awards, and reinstatement orders.
• Workplace posting violations: Failure to display required PFML notices can result in separate penalties.

ESD conducts audits and investigates complaints. Maintaining accurate payroll records and timely filings is the best way to avoid issues.

What to Do If You Receive a Notice

If ESD contacts you regarding a PFML compliance issue, respond promptly. In many cases, penalties can be reduced or waived if the employer demonstrates good faith and corrects the issue quickly. Consider consulting a payroll professional or employment attorney if you receive an audit notice or penalty assessment.

11. Frequently Asked Questions

Do I need to participate in PFML if I only have one employee?

Yes. All Washington employers must participate in PFML regardless of size. With fewer than 50 employees, you do not owe the employer share, but you must withhold and remit the employee’s portion.

Can I opt out of the state PFML program?

Not entirely. However, employers can apply for a voluntary plan through ESD. A voluntary plan allows you to provide equivalent (or better) benefits privately, but the plan must be approved by ESD and meet minimum standards.

What happens if an employee hasn’t worked 820 hours?

The employee would not yet qualify for PFML benefits. However, you must still withhold PFML premiums from their wages regardless of their eligibility status. The 820-hour threshold applies to benefit claims, not premium collection.

Is PFML the same as FMLA?

No. FMLA is a federal law that provides unpaid job-protected leave. Washington PFML provides paid leave funded through premiums. If both programs apply, the leave periods run concurrently, but the employee receives wage replacement through PFML.

Can an employee take PFML leave intermittently?

Yes. PFML leave can be taken on an intermittent basis (e.g., a few days per week) when medically necessary or approved. The minimum increment is typically eight consecutive hours.

How does PFML affect my SUI (unemployment insurance) rate?

PFML and SUI are separate programs. PFML premiums do not affect your SUI experience rating, and an employee taking PFML leave does not trigger unemployment insurance charges.

Are PFML premiums tax-deductible?

The employer’s share of PFML premiums is generally deductible as a business expense. For employees, the tax treatment of PFML benefits (the payments received while on leave) may vary — consult a tax professional for guidance on your specific situation.

Where can I find more information?

Visit paidleave.wa.gov for the latest rates, forms, employer guides, and FAQs published by the Employment Security Department.