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Washington Payroll Taxes for Employers (2026): SUTA and State Programs

Last updated: 2026-10-12 · 2026 rates checked against Washington Employment Security Department's own pages and the other official sources below

Washington employers pay state unemployment tax (SUTA) on the first $78,200 of each employee's wages in 2026. New employers get an industry-based rate rather than one statewide figure: New employers pay 115% of their industry's average rate (minimum 1%) plus the Employment Administration Fund fee (0.02%–0.03%). $82,000 base in 2027. Washington Paid Family & Medical Leave can add to the employer's cost in 2026, depending on headcount (details below). Every Washington employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).

SUTA wage base
$78,200
per employee, 2026
New-employer rate
By industry
see below
New-employer max
Varies
SUTA per employee per year
FUTA
0.6%
$42 per employee

What will payroll taxes cost me in Washington?

Enter your headcount and average pay to see the employer's share of Washington and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.

Washington employer payroll tax estimator · 2026

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Washington assigns new employers an industry rate; 1.25% is the state's 2025 average employer rate. Enter the rate on your notice.
Estimated annual employer payroll taxes
TaxPer year
Washington unemployment (SUTA)
1.25% × first $78,200 per employee
$3,125
Federal unemployment (FUTA)
0.6% × first $7,000 after the full state credit
$210
Social Security (employer half)
6.2% × first $184,500
$15,500
Medicare (employer half)
1.45% of all wages
$3,625
Washington Paid Family & Medical Leave
No employer share at 5 employees (Under 50 employees: no employer share)
$0
Total employer taxes$22,460
Per employee$4,492

Assumes every employee earns the average and works in Washington all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.

Washington unemployment insurance tax (SUTA) in 2026

2026 taxable wage base
$78,200 per employee (1st highest of 51)
New-employer rate
Industry-based (no single statewide figure)
How the new-employer rate works
New employers pay 115% of their industry's average rate (minimum 1%) plus the Employment Administration Fund fee (0.02%–0.03%). $82,000 base in 2027.
Experience-rated range (2026, as published)
0.27% to 6.03%
2025 average employer rate
1.25% of taxable wages (U.S. DOL)
Employee contribution
None — employer-paid only
Agency
Washington Employment Security Department

Register with Washington Employment Security Department when you first pay wages in Washington; you get an account number for quarterly wage reports and tax payments.

Paid leave, disability and other Washington payroll programs

  • Washington Paid Family & Medical Leave · wages up to $184,50050+ employees: employer pays 28.57% of 1.13%; Under 50 employees: no employer share2026 premium is 1.13% of gross wages (not tips) up to $184,500. Employers with 50+ employees pay 28.57%; employees pay 71.43% (employers may cover it).
  • WA Cares Fund (long-term care) · employee-paid, withheld by you0.58% of wages

Federal payroll taxes every Washington employer pays

  • Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
  • Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
  • FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Washington unemployment tax paid on time = 0.6%, or $42 per employee.
  • Federal income tax withholding from each paycheck based on the employee's Form W-4.

Workers' comp: Washington is a monopolistic state: coverage comes from L&I (unless self-insured) and premiums are charged per hour worked, part of it withheld from workers.

Next for Washington employers: Washington paycheck calculator (employee withholding) · Washington new hire reporting · Washington payday & final paycheck rules · Washington workers' comp · full payroll cost calculator

Washington payroll tax FAQ

What is the Washington SUTA rate for new employers in 2026?

Washington doesn't use a single new-employer rate. New employers pay 115% of their industry's average rate (minimum 1%) plus the Employment Administration Fund fee (0.02%–0.03%). $82,000 base in 2027.

What is the Washington SUTA wage base for 2026?

$78,200 per employee. Once an employee's 2026 wages pass that amount, you stop paying Washington unemployment tax on them for the rest of the year. That is the 1st highest wage base of the 50 states and DC (the federal FUTA base is $7,000).

Do employees pay unemployment tax in Washington?

No. In Washington unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.

What other payroll taxes do Washington employers pay?

Besides unemployment tax: Washington Paid Family & Medical Leave: 2026 premium is 1.13% of gross wages (not tips) up to $184,500. Employers with 50+ employees pay 28.57%; employees pay 71.43% (employers may cover it). WA Cares Fund (long-term care) (employee-paid): 0.58%

How much FUTA do Washington employers pay?

0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Washington unemployment tax on time. Washington is not a credit-reduction state for 2026.

How does my Washington SUTA rate change after the first years?

New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Washington Employment Security Department assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 0.27% to 6.03%. Use the rate on your annual rate notice. The 2025 average employer rate in Washington was 1.25% of taxable wages.

Official Sources

Figures checked against these sources on 2026-10-12

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General information, not tax advice. Rates change every year; confirm yours on the notice from Washington Employment Security Department before filing.