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
- Relief under 50 employees
- Reduced to 0.8072%
Last verified August 19, 2026Source: Washington Employment Security Department
Next rate change: January 1, 2027
Contribution rates and benefit figures both change on 1 January.
Claims filed in a calendar year use the state average weekly wage from two years earlier.
Get notified when Washington's PFML rate changes
We check Washington Employment Security Department on a schedule and update this page within a working day of a rate moving. Tell us where to send it.
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Washington
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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.
How much will I receive?
If you are the one taking leave rather than the one paying for it, this works out your weekly payment from your own pay. Nothing you type leaves this page.
Your gross pay — before tax and deductions come out.
How long you can take depends on the reason.
Choose your state and enter your pay to see an estimate. Everything is worked out in your browser — nothing you type is sent anywhere.
Estimates only. Confirm current rates with your state agency before filing or budgeting.
- How it is worked out
- 90% / 50% of pay
- Measured against $1,830.00 — washington state average weekly wage
- Unpaid waiting period
- 7 days
- Figures change
- 1 January
- Each calendar year
Claims filed in a calendar year use the state average weekly wage from two years earlier.
Questions if you are taking leave
- How much does paid family leave pay in Washington?
- Washington replaces 90% of the first $915.00 of your average weekly pay, and 50% of anything above that. That is why lower earners get back a larger share of their pay than higher earners. Whatever the calculation produces, the payment is capped at $1,647.00 a week, and there is a floor of $100.00 a week. Above a certain salary everyone in Washington receives the same amount.
- How long can I take paid family leave in Washington?
- Washington allows up to 12 weeks to bond with a new child, 12 weeks for your own serious health condition, 12 weeks to care for a family member. If you need more than one kind of leave in the same year, the total is capped at 16 weeks.
- When do paid family leave payments start in Washington?
- Washington has a 7-day unpaid waiting period, so your first payment covers the period after that rather than your first day off. Claim processing time is separate — allow time for Employment Security Department (ESD) to approve the claim as well.
- Is Washington paid family leave taxed?
- Usually yes at the federal level, and how much depends on which part of the benefit you receive and on your own circumstances. Employment Security Department (ESD) will tell you whether it withholds tax from your payments and will issue the relevant tax form. The figures on this page are gross, before any tax. For anything specific to your situation, ask Employment Security Department (ESD) or a tax professional.
- Can I take Washington paid family leave intermittently?
- In most cases yes, though the rules on minimum blocks and notice differ and can change what you are paid. Confirm with Employment Security Department (ESD) before planning around intermittent leave.
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