Washington · 2026 employer costs
The cost of an employee in Washington
At a $75,000 salary, the fully-burdened cost of an employee in Washington is about $81,946, the 46th-lowest of 51 — above District of Columbia ($81,734) and Minnesota ($81,657), below Wyoming ($81,956) and Oregon ($82,260).
Washington sets each new employer's SUI rate at 115% of its industry average on the first $78,200 of wages, so there is no single flat rate — use your ESD notice. Beyond SUI, Washington employers also deal with Paid Family & Medical Leave (PFML). Workers' compensation is a state monopolistic fund — you buy coverage from the state, not a private carrier. Employee-funded WA Cares Fund (long-term care) is excluded below — it is withheld from the worker, not an employer cost.
Washington employer payroll tax calculator
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How the $6,946 on top of salary breaks down
- Social Security67%
- Medicare16%
- FUTA1%
- State SUI13%
- Workers' comp3%
| Base wages | Annual rate basis | $75,000 |
| Social Security (employer) | 6.20% up to $184,500 | $4,650 |
| Medicare (employer) | 1.45% (no cap) | $1,088 |
| FUTA | 0.60% on first $7,000 | $42 |
| State unemployment (SUI/WA) | 1.25% up to $78,200 | $938 |
| Workers' compensation (est.)est. | ~$0.11 × 2,080 hours | $229 |
| Total annual cost | $81,946 |
$75,000 annualized wages · 2,080 paid hours · Washington · 1 in role · 1 total employer headcount · tax year 2026.
Health $0/year · retirement 0% · other benefits 0% · payroll/PEO fees $0/year.
- Paid Family & Medical Leave (PFML): No standard employer share is included below the 50-employee threshold. Confirm small-employer rules for your workforce.
Employer-paid costs only — employee withholdings (state income tax, SDI, employee-funded leave) are excluded; these are costs on top of wages, not deductions. Estimate for budgeting, not tax advice. Defaults use the new-employer SUI rate and an office-class workers'-comp estimate. See methodology.
Washington employer payroll taxes (2026)
- State income tax on wages
- No
- State unemployment (SUI) wage base
- $78,200
- SUI new-employer rate
- Industry-basedWA sets it at 115% of your industry average; use your ESD notice rate.
- FUTA (federal unemployment)
- 0.60% on first $7,000Standard 0.6% net rate (no projected credit reduction).
- Paid Family & Medical Leave (PFML)
- see noteEmployer owes its 28.57% share ONLY if it has >=50 employees; smaller employers still withhold the employee 71.43% share but owe no employer share. Cap = 2026 SS wage base.
- Workers' comp (office class, est.)
- per hour (WA L&I)Estimate — set by your carrier and experience rating.
Excluded (employee-paid, not an employer cost): WA Cares Fund (long-term care).
2026 tax year · each Washington figure carries a primary and an independent source (see sources) · last verified June 2026.
Worked examples
Fully-burdened employer cost in Washington, 2026 rates:
| Salary | Added | Total cost | Burden |
|---|---|---|---|
| $45,000 | $4,276 | $49,276 | +9.5% |
| $75,000 | $6,946 | $81,946 | +9.3% |
| $120,000 | $10,428 | $130,428 | +8.7% |
Includes Social Security (6.20% to $184,500), Medicare, FUTA, Washington SUI at the default industry rate (1.25%), and an office workers' comp estimate. Excludes optional benefits.
Washington employer cost FAQ
How much does it cost to employ someone in Washington?
Beyond salary, a Washington employer pays Social Security and Medicare (7.65% combined), FUTA, and Washington state unemployment on the first $78,200 of wages. For a $75,000 salary that totals about $81,946 (+9.3%) before optional benefits.
What is the Washington SUI / SUTA rate for 2026?
The 2026 Washington taxable wage base is $78,200. New-employer rates are set at 115% of the industry average — check your ESD notice for your exact rate.
Does Washington have a paid family leave program employers pay into?
Yes — Paid Family & Medical Leave (PFML). The 2026 contribution is 1.13% of wages (capped at $184,500 of wages). Employers with 50 or more employees owe the employer share — about 0.32% of wages; smaller employers withhold the employee portion but owe no employer share.
How much does an employer pay for payroll tax?
For a $75,000 salary in Washington, an employer pays about $6,946 in payroll taxes and workers' comp on top of wages — roughly 9.3% — for a fully-burdened cost near $81,946. The Washington SUI rate is the main variable.
How is WA payroll tax calculated?
Add the employer taxes on top of gross wages: Social Security 6.2% (to $184,500), Medicare 1.45%, FUTA 0.6% (first $7,000), and Washington SUI at an industry-based rate on the first $78,200. For a $75,000 salary that totals about $6,946 (+9.3%). The calculator above itemizes it.
States with a similar cost of employment
Read how the burden stack works in our labor burden rate guide, compare 1099 vs W-2 employer costs, and see every figure sourced in our methodology.