Paid Family and Medical Leave (WA)
The Washington State Paid Family and Medical Leave was signed into law in 2017 and required that employee paycheck deductions (i.e. premiums) started to be collected on January 1, 2019, unless the employer:
- Voluntarily decided to pay these premiums on their employee’s behalf. OR
- They applied and were approved to operate a Voluntary Plan. Voluntary Plans are employer run and employer funded plans that meet or exceed the state’s plan benefits.
Employers that have 50 or more employees are required to pay an employer-paid premium in addition to the employee-paid premium. Premiums are remitted to the Employment Security Department (ESD) for all classifications of employees (Exempt or Non-Exempt) of for-profit and not-for-profit employers, regardless of the number of hours/week that the employees work.
From 1/1/2019 – 12/31/2021, employee premiums were .0025332 of their gross wages. For example, an employee whose gross wages were $4,000/month paid $10.13/month. Effective 1/1/2022, employee premiums were .0043932 of gross wages. Effective 1/1/2023, employee premiums were .0058208 of gross wages. Effective 1/1/2024, employee premiums are .00528582 of gross wages. For instructions on how to remit premiums, click here.
For more information about employer’s responsibilities under the Paid Family and Medical Leave, click here. For more information about which employees will qualify to use the Paid Family and Medical Leave, and what it can be used for, click here. Even if an employee will not qualify to use the Paid Family and Medical Leave, their employer is still responsible to withhold premiums from their paycheck for the program.
NWMN is a provider of ministry resources and as such the information, opinions, and materials provided are of this nature and not intended to replace the advice of an attorney or accountant.