Symmetry PAYROLL Forms
Payroll Taxes
Payroll Talk
Payroll Goddess
Premiere Payroll Tax Research Library

Washington State Tax Information

Looking for Washington state tax information? We provide the latest resources on state tax, unemployment, income tax and more. 

Washington Department of Revenue

Employment Security Department

Withholding Requirements:

  • Register as an employer by clicking here
  • No withholding tax in Washington
  • Withholding Method = N/a
  • Supplemental Rate = N/a

Local Taxes


Washington State Tax: Unemployment Insurance (SUI)

Benefit ratio formula
Wage base is $45,800 for 2019 and $47,300 for 2018.
Rates range from 0.13% to 5.72% for 2019 which do not include the Employment Administration Fund assessment of .03%.
New employers use average industry tax rate, but not less than 1.0% and no higher than 5.4%.

Workers' Compensation Tax

Tax is calculated as an hourly rate. A portion of this is withheld from each employee's check. The remainder is paid by the employer. The tax is based on risk classification of the job being performed. Visit the Department of Labor & Industries website for further information and for a complete list of rates.

State Disability Insurance (SDI)


Paid Family & Medical Leave

Starting Jan. 1, 2019, employers should be:

  1. Collecting Paid Family and Medical Leave premiums.
  2. Budgeting for the employer share of the premium.
  3. Preparing for quarterly reporting, including tracking hours and wages of all employees, including seasonal, temporary and part-time workers. 

If you did not start collecting premiums from employees on Jan. 1, there is no penalty and you can begin withholding at any time. However, you cannot retroactively withhold premiums from employees, and you will be responsible for paying any missed premiums on their behalf.

State Labor Laws

Minimum Wage - $12.00 per hour effective 1/1/19.
Termination Pay - Fired/Quit - end of pay period.

New Hire Reporting

Employers must report hiring, rehiring, and return to work within 20 days on Form W-4, telephone, paper list, magnetic media, internet to:

State New Hire Reporting Program
ISSD Data Control
Employer Reporting Program
PO Box 9023
Olympia, WA 98507-9023
Phone: 800-562-0479
Fax: 800-782-0624

To report online click here

Remit withholding for child support to

Washington State Support Registry
PO Box 45868
Olympia, WA 98504-5868

To report online click here

Reciprocal States


 For paycheck calculation visit the Washington Paycheck Calculator of PaycheckCity. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Washington state tax, articles, federal tax information and state tax information.

TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.