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WA

Washington Nanny Tax Guide

Washington has no state income tax but does require participation in the Paid Family and Medical Leave program. The state has the highest minimum wage in the country.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$16.66/hour

SUTA Rate Range

0.2% - 5.88%

Key Things to Know

  • No state income tax
  • Paid Family and Medical Leave program
  • Highest minimum wage ($16.66/hour)
  • High SUI wage base ($68,500)

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

WA PFML requires contributions of about 0.58% of wages. Employees pay approximately 73% of the premium. Benefits provide up to 12 weeks of paid leave.

State Unemployment Insurance

Employers pay SUI tax on the first $68,500 of wages—one of the highest wage bases. New employer rate is 0.9%, with rates ranging from 0.2% to 5.88%.

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.

Verified accurate as of February 2026Sources: Washington tax agency, IRS Publication 926

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