USA State Taxes

WASHINGTON (WA)

STATE UNEMPLOYMENT INSURANCE (SUI)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Maximum Taxable Earnings	$68,500	Increased from $67,600 in 2023	Washington Employment Security Department (ESD) - Handbook for Employers and Rates	Quarterly File and pay at Employer Account Management Services (EAMS) through Secure Access Washington (SAW)	Tax Forms Quarterly UI Wage Detail - 5208B Quarterly UI Tax Summary - 5208A
Employee Deduction	None
Employer Tax Rate (plus Employment Administration Fund surtax 0.03% and graduated Social Cost surtaxes)	0.0 – 5.4%	Unchanged from 2023
New Employment Rate - Standard	Industry Average
Voluntary Contribution Permitted	Yes

Notes:

All employers must file a tax and wage report every quarter, including employers who have no payroll for a given quarter.

When business applies for a business license and checks the boxes to indicate have or plan to hire employees, Business Licensing Service notifies ESD. ESD then registers the business and sends out a registration confirmation letter.

STATE DISABILITY INSURANCE

Description	Amount	Effective Date	Website
Employee Paid Family Leave Insurance Family Deduction (Wage base $168,600)	0.35557% of employee's wage	2024	Paid Family Leave Insurance for Employers
Employee Maximum Deduction Paid Family Leave Insurance Family Deduction	$599.49	2024
Employee Paid Family Leave Insurance Medical Deduction (Wage base $168,600)	0.173012% of employee's wage	2024
Employee Maximum Deduction Paid Family Leave Insurance Medical Deduction	$291.70	2024

WORKERS' COMPENSATION

Description	Amount	Website	Deposit Method / Frequency / Threshold	Forms
Employers and employees each pay half of the Stay-At-Work rate, Medical Aid Fund rate, and Supplemental Pension Fund (SPF) rate. For 2024, the SPF rate is $0.1710 per hour ($0.0855 / hr, employee rate and $0.0855 /hr employer rate.	For 2024, the SPF rate is $0.1710 per hour ($0.0855 / hr, employee rate and $0.0855 /hr employer rate.	Washington Department of Labor and Industries - Workers' Compensation Online Quarterly Reporting	Quarterly EFT State Fund quarterly report and pay premiums at or My L&I and SAW	Online reporting

Description

Amount

Website

Deposit Method / Frequency / Threshold

Forms

Employers and employees each pay half of the Stay-At-Work rate, Medical Aid Fund rate, and Supplemental Pension Fund (SPF) rate. For 2024, the SPF rate is $0.1710 per hour ($0.0855 / hr, employee rate and $0.0855 /hr employer rate.

For 2024, the SPF rate is $0.1710 per hour ($0.0855 / hr, employee rate and $0.0855 /hr employer rate.

Washington Department of Labor and Industries - Workers' Compensation

Online Quarterly Reporting

Quarterly EFT

State Fund quarterly report and pay premiums at

or My L&I and SAW

Online reporting

Notes:

If your Industrial Insurance Workers Compensation account is active, you must file a quarterly report, even if you have zero hours to report.

NEW HIRE REPORTING

Website	Frequency / Method	Forms
New Hires	Same as federal requirements. Register and Online reporting at My Secure DSHS	New Hire Reporting

Website

Frequency / Method

Forms

New Hires

Same as federal requirements.

New Hire Reporting

WEBSITES

State Agencies, Employment and Business

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

Last updated Jan 2024