Employer payroll taxes in Washington for 2026
On top of each paycheck, a Washington employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $4,632.00 a year, so the employee costs $64,632.00.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Washington unemployment (SUTA) | Rate on your notice | First $78,200 |
| WA paid family and medical leave | 0.323% | First $184,500 |
Washington unemployment tax (SUTA)
Washington employers pay state unemployment tax on the first $78,200 of each employee's wages in 2026, at the rate on their annual rate notice.
Washington sets a new employer's rate at 115% of its industry's average, at least 1%, plus a small administrative fund charge. Enter the rate on your notice.
Washington paid leave and disability programs
The employer's share of these state programs is a payroll tax too. The calculator includes each one that applies to your headcount.
| Program | Employer rate | Wages taxed | Who pays |
|---|---|---|---|
| WA paid family and medical leave | 0.323% | First $184,500 | Employers with 50 or more employees |
Workers' compensation in Washington is billed by the hour through the state (L&I), and employees pay the WA Cares long-term care premium. Neither is in the employer total here.
What an employee costs in Washington
Yearly employer taxes and total cost for a single filer paid every two weeks, without Washington unemployment tax, since the state has no single new-employer rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,337.00 | $32,337 | 7.8% | $25,869 |
| $40,000 | $3,102.00 | $43,102 | 7.8% | $33,765 |
| $50,000 | $3,867.00 | $53,867 | 7.7% | $41,661 |
| $60,000 | $4,632.00 | $64,632 | 7.7% | $49,558 |
| $75,000 | $5,779.50 | $80,780 | 7.7% | $60,552 |
| $100,000 | $7,692.00 | $107,692 | 7.7% | $77,793 |
| $125,000 | $9,604.50 | $134,605 | 7.7% | $94,970 |
| $150,000 | $11,517.00 | $161,517 | 7.7% | $111,710 |
Withholding from Washington paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare . Washington has no state income tax on wages, so there is nothing to withhold for it, along with WA paid family and medical leave, WA Cares long-term care. Employees checking their own pay can use the Washington paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Washington employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Washington has employer taxes as low as any state that borders it.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Washington | $0.00 | $4,632.00 | $64,632 |
| Idaho payroll calculator | $583.00 | $5,215.00 | $65,215 |
| Oregon payroll calculator | $1,360.80 | $5,992.80 | $65,993 |
Sources
Washington unemployment and program rates come from the state's own 2026 figures: esd.wa.gov, esd.wa.gov, esd.wa.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.