Washington household employer quick facts
Applies in Washington
- State unemployment
- Paid family leave
Not in Washington
- State income tax withholding
- Disability insurance
SUTA Rate Range
0.27% - 6.03%
New employers: 1.02% (UI + EAF) on the first $78,200 (2026). Washington Employment Security Department
- No state income tax
- Paid Family and Medical Leave program
- Highest minimum wage ($17.13/hour)
- High SUI wage base ($78,200)
Washington Employer Requirements
No State Income Tax
Washington has no state income tax on wages. You only need to handle federal income tax withholding if your employee requests it.
Paid Family and Medical Leave
For 2026, WA Paid Leave's total premium is 1.13% of wages up to $184,500. Household employers are exempt from the 28.57% employer share but must withhold or pay the 71.43% employee share, equal to about 0.807% of wages.
State Unemployment Insurance
Employers pay SUI tax on the first $78,200 of wages, one of the highest wage bases. New employer rate is at least 1.02%, with 2026 rates ranging from 0.27% to 6.03% based on experience.
Workers' Compensation
Washington doesn't require workers' compensation for a typical single-nanny household (coverage becomes required once you have 2 or more household workers each working 40+ hours a week). It's still worth considering: it protects your employee if they're injured at work, and protects you from potential liability. If you do need coverage, it's purchased through the state L&I fund.
Washington household employer questions
What will it cost?
Wondering what you'll actually owe as a Washington employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.
This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.
Guest article from a NannyKeeper partner
Washington Nanny Taxes: 3 Calls Families Dread
By Sarah Barrett, Enrolled Agent, Licensed Tax Professional, Eagleview Collaborative
Sarah writes about the three moments that make a Washington family an employer without warning: a nanny's injury, an unemployment claim, and a January W-2 request.
Sarah is a NannyKeeper partner and a NannyKeeper customer. NannyKeeper earns a commission on Nanny Tax Blueprint purchases.
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