Washington

Withholding

Withholding requirements

Employees should fill out Form W-4, Employee’s Withholding Allowance Certificate.
https://www.irs.gov/uac/about-form-w4

Supplemental rate

Washington state employers do not withhold income tax.

State Unemployment Insurance (SUI)

Wage base

$47,300

Contribuitions

Rates range from 0.13% – 5.72%
The new employer rate is 90% of the average rate for all businesses in their respective industries.

More information

Labor

Minimum wage

$12.00

Termination Pay

If an employee is fired or quits, they should receive their final pay on the next regular payday.

More information

Employer’s need to create a Workers’ Compensation account with the Washington State Department of Labor and Industry.
http://www.lni.wa.gov/ClaimsIns/Insurance/Learn/Open/Default.asp

New Hire Filing

Reporting deadline

Employers must report hiring, rehiring, and employees returning to work within 20 days

Reporting by mail

New hire reporting form

Form W-4

Child Support

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

Helpful links

Department of Revenue: https://dor.wa.gov/
Department of Labor and Industry: http://www.lni.wa.gov/
Employment Security Department: https://www.esd.wa.gov/
Department of Social and Health Services: https://www.dshs.wa.gov/esa/division-child-support/
Paid Family and Medical Leave: https://paidleave.wa.gov

Last Updated

05/10/2019

bg-large-2

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.

Questions?

We're here to help. Contact us for any help you might need.