STARTING JAN. 1, 2024:
- The total premium rate is 0.74%.
- Employers pay 28.57% of the total premium and employees pay 71.43%.
Learn more about 2024 Paid Family and Medical Leave updates here.
WA Cares
We’ve included WA Cares, Washington’s long-term care fund, in this toolkit since the reporting for that program is the same as Paid Family Medical Leave.
What are my responsibilities as an employer to be in compliance with the law?
Notify
Employers must notify their employees about the Paid Family Medical Leave Program. Displaying a poster in a prominent location for employees satisfies this requirement.
[MEMBER BENEFIT] Washington Hospitality Association members are entitled to a free labor poster every year. You can also download the Paid Family Medical Leave posters here.
Employers must directly notify any employee about the program who is taking time off for a health condition or to care for a family member.
Calculate & collect
All employers are required to withhold premiums from employee wages. This premium calculator can help you determine what to withhold.
NOTE: Premium rates will increase starting Jan. 1, 2023. Refer to the premium section above for more information.
Pay & Report
Employers must submit a report to ESD and remit collected premiums every quarter. (Note, employers with no payroll expenses within a quarter do not need to submit a report.)
- Q1 (January – March) reports are due by April 30
- Q2 (April – June) reports are due by July 31
- Q3 (July – September) reports are due by October 31
- Q4 (October – December) reports are due by January 31
This employer reporting page on the ESD’s website has additional information including a helpful video, webinar, employer checklist, and reporting forms.
[MEMBER BENEFIT] Do you need help with specific paid leave questions for your business? Washington Hospitality Association members can reach out to our Advisory Network for a free consultation with an HR solutions expert.
This is a lot. Can I hire another company to take care of all my Paid Family Medical Leave requirements?
Yes! You may work with a third-party company to collect and report premiums. Refer to the “Employer Agent” section of the Employment Security Department’s website for more information about third-party agents.
What if my business already offers a paid leave program?
Businesses that offer paid family and medical leave benefits (voluntary plans) that meet or exceed the state requirements can apply for an exemption from participating in the state paid leave program. These voluntary plans must be submitted and approved by the ESD, and are subject to annual reviews within the first three years. There is a one-time $250 voluntary plan application fee.
More information about employer voluntary plans including an online help center.
Are there any financial resources available to help me with this program?
Yes! Grants are available to small businesses with 150 or fewer employees. These grants are provided to help cover employer costs when an employee takes Paid Family Medical Leave.
Grants can pay for costs associated with hiring a temporary employee while another team member is on paid family medical leave. Grants can also pay for other wage and equipment expenses associated with paid leave.
Paid Family Medical Leave email list
Join the Employment Security Department’s email list for the latest news and updates on the paid family medical leave program.
What is the Washington state Paid Family Medical Leave program?
Washington state first enacted a paid family medical leave program for workers in 2007. That program, however, was never funded. Therefore, it largely remained dormant until ten years later when the Legislature approved a funding mechanism.
Employers and employees began paying premiums to fund the program in 2019 and employees were eligible for benefits starting in 2020.
Employees are eligible for up to 16 weeks of paid leave to care for family members, welcome a child, and certain military-related events, and to address any personal medical conditions of their own. (Some exceptional situations allow for up to 18 weeks of paid leave.)
Read more
What are the Paid Family Medical Leave eligibility requirements?
Employees must have worked 820 hours during the qualifying period. The qualifying period is the first four of the last five completed calendar quarters from the leave date. Employees are allowed to qualify for hours worked for multiple employers.
Read more
What are the Paid Family Medical Leave premiums?
Beginning Jan. 1, 2024, the Paid Family Medical Leave premium rate is 0.74%. This rate increase will also change the employer/employee split of the premium costs.
Starting Jan. 1, 2024, the employer share of premiums is 28.57% and the employee share is 71.43%
Be sure to have these new rates in place and ready to go for all employee earnings beginning Jan. 1, 2024. Employers will be 100% responsible for any premium difference that’s owed to the state as a result of any miscalculations and incorrect reportings.
You can calculate your premiums here.
Read more
What changes have been made to the Paid Family Medical Leave program since it came online in 2019?
- In 2019, the Legislature passed House Bill 1399 that allows an employee the option to “top-off” their Paid Family and Medical Leave benefit with any paid leave provided by their employer.
- In 2021, the Legislature passed Senate Bill 5097 that expanded the definition of family member to include any individual who regularly resides in the employee’s home or where the relationship creates an expectation that the employee care for the person, and that individual depends on the employee for care. (This does not include an individual who simply resides in the same house with no expectation that the employee care for the individual.)
Additional resources:
Employment Security Department:
Employer toolkit
Infographic
Paid Family Leave website in Spanish
QuickBooks:
Set up Washington Paid Family and Medical Leave
Archive resources: (Note: The information linked below was published prior to 2018. Some elements may be outdated.)
Washington Hospitality Association:
Paid Family Medical Leave webinar
Webinar PowerPoint
Sabrina video
Employment Security Department:
Program overview
WA Cares is a long-term care program enacted by the state Legislature in 2019. Employees in Washington state are assessed a payroll deduction that funds the WA Cares program. Employees who contribute to the program for 10 or more years will be eligible for certain long-term care benefits.
Employees contribute 0.58% of every paycheck they earn to this fund. Employees can apply for benefits starting July 1, 2026.
What this means for employers
As an employer in Washington, you are required to report your employee’s hours and wages every quarter and pay the premiums, the same way you do for Paid Family & Medical Leave. The premiums come from your employees. Employers do not pay any share of this contribution. You can learn more about your responsibilities as an employer here.
Employers started collecting these premiums in July 2023.
Recipients of this benefit can access benefits of up to $36,500 (lifetime cap) for:
- Professional and personal services in their home, an assisted living facility, adult family home or nursing home
- Adaptive equipment or technology such as hearing devices or medication reminder devices
- Home safety consultations
- Training and support for family caregivers
- Home-delivered meals
- Care transition coordination
- Environmental modifications such as wheelchair ramps
- Personal emergency response
- Respite for family caregivers
- Transportation
- Education and consultations
Employees qualify to receive this benefit if they have worked and contributed to the fund for:
- At least 10 years at any point in their life without a break of five or more years OR
- Three of the last six years at the time they apply for benefits and have a sudden need for benefits such as an illness or injury
- Partial benefits are available for those who are born before Jan. 1, 1968 and have contributed for at least one year
Exemptions
Employees can apply for an exemption at any time if:
- Their primary residence is outside of Washington state.
- They are a temporary worker visa holder
- Their spouse or registered domestic partner is an active-duty service member of the United States Armed Forces.
- They are a veteran with a service-connected disability rating of 70% or greater.
It is the employee’s responsibility to notify you they have an exemption. Employees must provide a copy of their approval letter from ESD containing the date the exemption goes into effect. When you receive the letter and once the date it goes into effect has passed, you must stop withholding the funds.
Those with private long-term care insurance on or before Nov. 1, 2021, could apply for an exemption from the WA Cares Fund from Oct. 1, 2021, until Dec. 31, 2022. This opt-out provision is no longer available.
Read more about eligibility here.
Anyone self-employed can opt into the program. Click here to read more.
