Washington payroll compliance guidance

Washington employers must navigate various payroll compliance requirements, including setting up accounts with the Employment Security Department (ESD) for unemployment tax and quarterly wage reporting via EAMS, and with the Department of Social and Health Services (DSHS) for new hire reporting.

Employers also need a Paid Family & Medical Leave account for wage reporting and premium filing. Unemployment Insurance (UI) taxes are paid quarterly to ESD, with rates determined annually.

All employers must collect and submit Paid Family & Medical Leave (PFML) premiums quarterly, and notify employees about the program; small employers (under 50 employees) are not required to pay the employer share but must still remit employee contributions.

The state minimum wage is set by L&I (e.g., $16.66/hour for 2025, $17.13/hour for 2026), with local jurisdictions like Seattle potentially having higher rates. L&I also governs wage & hour rules, pay frequency, and anti-retaliation protections, requiring employers to post notices.

New hires must be reported to DSHS with specific employee and employer information within state-specified timeframes. ESD requires quarterly tax & wage reporting to include Standard Occupational Classification (SOC) codes.

Various resources, including downloadable posters, forms, and toolkits, are available from L&I, PaidLeave, DSHS, and Seattle OLS. Employers face penalties for late or incomplete tax payments/reports and wage & hour violations, emphasizing the need for timely filings and accurate records.

Washington employers must navigate various payroll compliance requirements, including setting up accounts with the Employment Security Department (ESD) for unemployment tax and quarterly wage reporting via EAMS, and with the Department of Social and Health Services (DSHS) for new hire reporting.

Employers also need a Paid Family & Medical Leave account for wage reporting and premium filing. Unemployment Insurance (UI) taxes are paid quarterly to ESD, with rates determined annually.

All employers must collect and submit Paid Family & Medical Leave (PFML) premiums quarterly, and notify employees about the program; small employers (under 50 employees) are not required to pay the employer share but must still remit employee contributions.

The state minimum wage is set by L&I (e.g., $16.66/hour for 2025, $17.13/hour for 2026), with local jurisdictions like Seattle potentially having higher rates. L&I also governs wage & hour rules, pay frequency, and anti-retaliation protections, requiring employers to post notices.

New hires must be reported to DSHS with specific employee and employer information within state-specified timeframes. ESD requires quarterly tax & wage reporting to include Standard Occupational Classification (SOC) codes.

Various resources, including downloadable posters, forms, and toolkits, are available from L&I, PaidLeave, DSHS, and Seattle OLS. Employers face penalties for late or incomplete tax payments/reports and wage & hour violations, emphasizing the need for timely filings and accurate records.