Washington State Tax Information
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    Withholding Requirements:

    • Register as an employer by clicking here
    • No withholding tax in Washington
    • Withholding Method = N/A
    • Supplemental Rate = N/A

    Local Taxes

    None

    Washington State Tax: Unemployment Insurance (SUI)

    • Benefit ratio formula
    • Wage base is $45,800 for 2019 and $47,300 for 2018
    • Rates range from 0.13% to 5.72% for 2019 which do not include the Employment Administration Fund assessment of .03%
    • New employers use average industry tax rate, but not less than 1.0% and no higher than 5.4%

    Workers’ Compensation Tax

    Tax is calculated as an hourly rate. A portion of this is withheld from each employee’s check. The remainder is paid by the employer. The tax is based on risk classification of the job being performed. Visit the Department of Labor & Industries website for further information and for a complete list of rates.

    State Disability Insurance (SDI)

    None

    1. Collecting Paid Family and Medical Leave premiums
    2. Budgeting for the employer share of the premium
    3. Preparing for quarterly reporting, including tracking hours and wages of all employees, including seasonal, temporary and part-time workers

    If you did not start collecting premiums from employees on Jan 1, there is no penalty and you can begin withholding at any time. However, you cannot retroactively withhold premiums from employees, and you will be responsible for paying any missed premiums on their behalf.

    https://www.paidleave.wa.gov/employers

    State Labor Laws

    Minimum Wage - $12.00 per hour effective 1/1/19
    Termination Pay - Fired/Quit - end of pay period

    New Hire Reporting

    Employers must report hiring, rehiring, and return to work within 20 days on Form W-4, telephone, paper list, magnetic media, internet to:

    State New Hire Reporting Program
    ISSD Data Control
    Employer Reporting Program
    PO Box 9023 
    Olympia, WA 98507-9023 
    Phone: 800-562-0479 
    Fax: 800-782-0624

    To report online click here

    Remit withholding for child support to

    Washington State Support Registry
    PO Box 45868
    Olympia, WA 98504-5868
    800-468-7422

    To report online click here

    Reciprocal States

    None