2025 YEAR END
Withholding
Withholding requirements
Employees should fill out Form W-4, Employee’s Withholding Allowance Certificate.
Supplemental rate
Washington does not have a state income tax, there is no state-level supplemental withholding rate.
State Unemployment Insurance (SUI)
Wage base
$72,800
Contributions
- Experienced Employers: Rates range from 0.27% to 8.15% depending on your business’s layoff history and industry.
- New Employers:
- Assigned a rate equal to 90% of the average rate for their industry.
- Minimum rate: 1% (as set by federal law).
- You are considered a “new employer” for 2.5 to 3 years before your rate is adjusted based on experience.
More information
Washington assigns new employer rates based on industry classification.
Labor
Minimum wage
$16.66
Termination Pay
Final Paycheck Rule: If an employee quits or is terminated, they must receive their final wages by the next regularly scheduled payday.
More information
- Employer’s need to create a Workers’ Compensation account with the Washington State Department of Labor and Industry.
- Local Jurisdictions: Cities like Seattle, SeaTac, Tukwila, Renton, and Burien have higher local minimum wages, some exceeding $20/hour.
- Employers cannot delay payment for reasons like unreturned property. Failure to pay on time may result in penalties, including:
-
- Back pay
- Liquidated damages
- Attorney’s fees
- Civil fines (up to $20,000 for willful violations)
New Hire Filing
Reporting deadline
Employers must report hiring, rehiring, and employees returning to work within 20 days
Reporting by mail
New Hire Reporting
PO Box 9023
Olympia, WA 98507-9023
Fax: 800-782-0624
Include company name and phone number on the cover sheet
Call: 800-562-0479
Available Monday–Friday, 8 a.m. to 5 p.m.
New hire reporting form
- Form W-4 (must include employee’s date of birth and date of hire)
- DSHS Form 18-463 (Washington’s official New Hire Reporting Form
Child Support
Online payments
More information
Washington State Support Registry
P.O. Box 45868
Olympia, WA 98504-5868
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Last Updated
09/30/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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