Washington · 2026 employer costs
The cost of an employee in Washington
At a $75,000 salary, the fully-burdened employer cost in Washington is $81,946 (+9.3%). That is the highest among the states we currently cover — above Florida ($81,045), Texas ($81,079), California ($81,296), and New York ($81,632).
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How the $6,946 on top of salary breaks down
- Social Security67%
- Medicare16%
- FUTA1%
- State SUI13%
- Workers' comp3%
| Base salary | — | $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. | ~0.31% (office/clerical est.) | $229 |
| Total cost | $81,946 |
Estimate for budgeting, not tax advice. SUI uses the new-employer rate; workers' comp is an adjustable office-class 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-based
- FUTA (federal unemployment)
- 0.60% on first $7,000
- Paid Family & Medical Leave (PFML)
- see note
- Workers' comp (office class, est.)
- per hour (WA L&I)
WA sets it at 115% of your industry average; use your ESD notice rate.
Standard 0.6% net rate (no credit reduction).
Employer 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.
Estimate — set by your carrier and experience rating.
Excluded (employee-paid, not an employer cost): WA Cares Fund (long-term care).
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 benefits.
What is the Washington SUI / SUTA rate for 2026?
The 2026 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.
Compare with other states
Or read how the burden stack works in our labor burden rate guide, compare 1099 vs W2 employer costs, and see every figure sourced in our methodology.