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United States

Washington

28 of 44 tracked categories have a recorded state source, and 4 more fall back to the federal floor. Last reviewed 2026-08-24.

Needs source review

Minimum Wage

Verified

$17.13 / hour

The 2026 minimum wage in the state of Washington is $17.13 per hour. The 2025 minimum wage in the state of Washington was $16.66 per hour.

Effective
2026-01-01
Checked
2026-08-09
Washington State Department of Labor & Industries

Overtime

Verified

No employer shall employ any of his or her employees for a workweek longer than forty hours unless such employee receives compensation for his or her employment in excess of the hours above specified at a rate not less than one and one-half times the regular rate at which he or she is employed (RCW 49.46.130(1)).

Checked
2026-08-09
Washington State Legislature, Code Reviser

Employee Classification

Verified

Services are not covered employment only if ALL six conditions are met: (1) the individual has been and will continue to be free from control or direction over the performance of the service, both under the contract of service and in fact; (2) the service is outside the usual course of business, or performed outside all places of business, or the individual is responsible for the costs of the principal place of business; (3) the individual is customarily engaged in an independently established trade, occupation, profession or business of the same nature, or has a principal place of business eligible for a business deduction; (4) the individual is responsible for filing a schedule of expenses with the Internal Revenue Service at the next applicable filing period; (5) the individual has established accounts with the department of revenue and other state agencies and holds a unified business identifier number; and (6) the individual is maintaining a separate set of books or records that reflect all items of income and expenses of the business (RCW 51.08.195).

Checked
2026-08-09
Washington State Legislature, Code Reviser

Pay Frequency

Verified

An employer shall pay all wages owed to an employee on an established regular pay day at no longer than monthly payment intervals. For pay periods less than monthly, the employer shall establish a regular pay day no later than ten calendar days after the end of the pay period (WAC 296-126-023).

Checked
2026-08-09
Washington State Legislature, Code Reviser

Final Pay

Verified

When any employee shall cease to work for an employer, whether by discharge or by voluntary withdrawal, the wages due him or her on account of his or her employment shall be paid to him or her at the end of the established pay period (RCW 49.48.010).

Checked
2026-08-09
Washington State Legislature, Code Reviser

Pay Stub / Wage Statement

Verified

The statement furnished to the employee must show the pay basis (i.e., hours or days worked), rate or rates of pay, gross wages and all deductions for that pay period, with the pay period identified by month, day, year and payment date (WAC 296-126-040).

Checked
2026-08-09
Washington State Legislature, Code Reviser

Payroll Deductions

Verified

During an on-going employment relationship, an employer may deduct any portion of an employee's wages below the state minimum wage that is in effect at the time the work is performed if the deduction is required by state or federal law; for medical, surgical, or hospital care or service; or to satisfy a court order, judgment, wage attachment, trustee process, bankruptcy proceeding, or payroll deduction notice for child support payments. During an on-going employment relationship, an employer may deduct wages when the employee expressly authorizes the deduction in writing and in advance for a lawful purpose for the benefit of the employee. Neither the employer nor any person acting in the interest of the employer can derive any financial profit or benefit from any of the deductions under this regulation. The employer must identify and record all wage deductions openly and clearly in employee payroll records (WAC 296-126-028).

Checked
2026-08-13
Washington State Legislature, Code Reviser

Payment Methods

Verified

Employers have many options to pay employees, by check, cash, direct deposit, or even pre-paid payroll or debit cards, as long as there is no cost to the employee to access their wages. An employer may require employees to sign up for direct deposit, as long as this does not impose a cost on the employee. Employers may also offer to pay employees using debit or prepaid payroll cards. If there are fees for using these cards, the employer must provide an alternative that allows employees to access their wages without any fees or costs associated when withdrawing funds (Washington L&I, Getting paid).

Checked
2026-08-13
Washington State Department of Labor & Industries

Meal & Rest Breaks

Verified

Employees shall be allowed a meal period of at least thirty minutes which commences no less than two hours nor more than five hours from the beginning of the shift. Meal periods shall be on the employer's time when the employee is required by the employer to remain on duty on the premises or at a prescribed work site in the interest of the employer. No employee shall be required to work more than five consecutive hours without a meal period. Employees shall be allowed a rest period of not less than ten minutes, on the employer's time, for each four hours of working time. No employee shall be required to work more than three hours without a rest period (WAC 296-126-092).

Checked
2026-08-13
Washington State Legislature, Code Reviser

Working Time

Verified

"Hours worked" shall be considered to mean all hours during which the employee is authorized or required by the employer to be on duty on the employer's premises or at a prescribed work place (WAC 296-126-002(8)).

Checked
2026-08-13
Washington State Legislature, Code Reviser

Predictive Scheduling

Verified

As of 2026-08-16, the LexPayroll registry records no general predictive scheduling requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

Expense Reimbursement

Verified

Reimbursement or fixed rates paid for meals and lodging while traveling, often called per-diem, is not required by state law. Additionally, reimbursements for fuel, parking fees, tolls, or other purchases made by the employee for the business are benefits given by the business at its own discretion (Washington L&I, Getting paid).

Checked
2026-08-13
Washington State Department of Labor & Industries

Commissions

Verified

Employees must be paid for all work performed at the rate agreed upon with their employer. This rate can be an hourly wage, salary, flat rate, piece rate, commission, etc. or a combination. Employers must pay employees an agreed-upon wage on a regular, scheduled payday, and pay them at least once per month (Washington L&I, Getting paid).

Checked
2026-08-13
Washington State Department of Labor & Industries

Bonuses

Verified

As of 2026-08-16, the LexPayroll registry records no general bonuses requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

Severance

Verified

Severance, personal holidays, and vacation time are voluntary benefits. Employers can choose to pay out these benefits on a final paycheck. If you believe you are owed any of these agreed-upon benefits, you can contact an attorney or file in small claims court (Washington L&I, Getting paid).

Checked
2026-08-13
Washington State Department of Labor & Industries

Holiday / Premium Pay

Verified

Paying employees beyond their hours worked is generally not required unless there is a specific agreement between the employee and employer or if it is required by a collective bargaining agreement. Employers are not required to pay employees if they report for their shift and told they are not needed to work. Only actual hours worked must be paid. Employers are generally not required to pay employees who are "on-call," unless the employee is actually called to duty (Washington L&I, Getting paid).

Checked
2026-08-13
Washington State Department of Labor & Industries

Prevailing Wage

Verified

As of 2026-08-16, the LexPayroll registry records no general prevailing wage requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

Paid Sick Leave

Verified

An employee shall accrue at least one hour of paid sick leave for every forty hours worked. Accrued and unused paid sick leave carries over to the following year, but an employer is not required to allow an employee to carry over paid sick leave in excess of 40 hours (RCW 49.46.210(1)(a), (1)(j)).

Effective
2018-01-01
Checked
2026-08-09
Washington State Legislature, Code Reviser

Paid Family & Medical Leave

Verified

1.13% · wage base $184,500

As of Jan. 1, 2026, the premium rate is 1.13% of each employee’s gross wages, not including tips, up to the 2026 Social Security cap ($184,500). Employers with 50+ employees will pay up to 28.57% and employees will pay 71.43%. Businesses with fewer than 50 employees are not required to pay the employer portion of the premium, but they must collect employee premiums or pay employee premiums on their employees’ behalf (RCW 50A.10.030; Washington State Paid Family and Medical Leave, Estimate your Paid Leave payments).

Effective
2026-01-01
Checked
2026-08-24
Washington State Employment Security Department, Paid Family and Medical Leave

Other Statutory Leaves

Verified

If, under the terms of a collective bargaining agreement or employer policy applicable to an employee, the employee is entitled to sick leave or other paid time off, then an employer shall allow an employee to use any or all of the employee's choice of sick leave or other paid time off to care for a child of the employee with a health condition that requires treatment or supervision; or a spouse, parent, parent-in-law, or grandparent of the employee who has a serious health condition or an emergency condition. An employee may not take advance leave until it has been earned (RCW 49.12.270).

Checked
2026-08-13
Washington State Legislature, Code Reviser

State Income Tax

Verified

The Washington state legislature recently enacted an income tax on individuals with an annual adjusted gross income of $1,000,000 or more. Washington also levies other types of taxes such as business and occupation (B&O) tax, retail sales or use tax, public utility tax, and other taxes. No Washington income tax is withheld from wages by employers.

Checked
2026-08-09
Washington State Department of Revenue, Income tax

State Withholding Forms

Verified

In Washington, the governing rule for state withholding forms is federal: On or before the date on which an individual commences employment, the individual must furnish the employer a signed withholding allowance certificate stating the filing status the employee reasonably expects to claim and the withholding allowance claimed. The allowance may not exceed what the employee is entitled to under the instructions the Commissioner prescribes. An employee may claim exemption from withholding where the certifications of section 3402(n) are true. Where no valid certificate is in effect at the time wages are paid, the employer withholds as prescribed (26 U.S.C. 3402; 26 CFR 31.3402(f)(2)-1).

Checked
2026-08-10
U.S. Government Publishing Office, eCFR

Supplemental Wages

Verified

As of 2026-08-16, the LexPayroll registry records no general supplemental wages requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

Multi-State Taxation

Verified

No general multistate taxation requirement for private employers was located in WA's official sources as of 2026-08-13. This records the result of a documented search of 3 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
WA official publishers

Local Taxation

Verified

As of 2026-08-16, the LexPayroll registry records no general local taxation requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

State Unemployment (SUI)

Verified

Wage base $78,200

Taxable wage base: $78,200 per employee per year. Experience-rated employer rates: 0.00% to 5.40%. New employer rate: the industry average rate (printed as "IndAvg%" in the DOL table).

Effective
2026-01-01
Checked
2026-08-09
U.S. DOL, Employment and Training Administration, Significant Provisions of State UI Laws, January 2026

Disability Insurance (SDI/TDI)

Verified

As of 2026-08-16, the LexPayroll registry records no general disability insurance (sdi/tdi) requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

Workers' Compensation

Verified

If you have workers, whether they are employees or independent contractors, you might be required to provide workers’ compensation. Washington State does not allow private workers’ compensation coverage. You must purchase your coverage from L&I or be a certified self-insured employer. Employers submit quarterly reports and premium payments based on their industry and workers’ hours (Washington State Department of Labor & Industries, Do I Need a Workers’ Comp Account?).

Checked
2026-08-13
Washington State Department of Labor & Industries

Tax Deposit Frequency

Verified

As of 2026-08-16, the LexPayroll registry records no general tax deposit frequency requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

State Payroll Returns

Verified

As of 2026-08-16, the LexPayroll registry records no general state payroll returns requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

Year-End Reporting

Verified

In Washington, the governing rule for year-end reporting is federal: Every employer required to deduct and withhold income tax or FICA from an employee, and every employer engaged in a trade or business who pays remuneration for services, must furnish that employee a statement on Form W-2 of the remuneration paid and the tax withheld during the calendar year, on or before January 31 of the succeeding year. Where employment terminates before the close of the calendar year, the statement is due within 30 days of a written request from the employee if that period ends before January 31 (26 U.S.C. 6051(a); 26 CFR 31.6051-1).

Checked
2026-08-10
U.S. Government Publishing Office, eCFR

New Hire Reporting

Verified

Federal and state laws (RCW 26.23.040) require you to report all newly hired and rehired employees to the Division of Child Support (DCS) within 20 days of hire or rehire, regardless of their age or the numbers of hours worked. A newly hired employee is one who has not worked for you before, one who has returned to work after a separation of at least 60 consecutive days, or one who has started working under a new Federal Employer Identification Number (Washington Department of Social and Health Services, New Hire Reporting).

Checked
2026-08-13
Washington State Department of Social and Health Services, Division of Child Support

Garnishments

Verified

25%

In Washington, the governing rule for garnishments is federal: A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).

Checked
2026-08-10
U.S. Government Publishing Office, eCFR

Pay Equity

Verified

Any employer in this state who discriminates in any way in providing compensation based on a person's gender or membership in a protected class between similarly employed employees of the employer is guilty of a misdemeanor. Employees are similarly employed if the individuals work for the same employer, the performance of the job requires similar skill, effort, and responsibility, and the jobs are performed under similar working conditions. Job titles alone are not determinative of whether employees are similarly employed. An individual's previous wage or salary history is not a defense under this section. The employer carries the burden of proof on these defenses (RCW 49.58.020).

Effective
2025-07-01
Checked
2026-08-13
Washington State Legislature, Code Reviser

Pay Transparency

Verified

The employer must disclose in each posting for each job opening the wage scale or salary range, except where the employer is offering only a fixed wage amount for the opening, in which case the employer must disclose the fixed wage amount rather than a scale or range; and a general description of all of the benefits and other compensation to be offered to the hired applicant. Upon request of an employee offered an internal transfer to a new position or promotion, the employer must provide the wage scale or salary range for the employee's new position. This section only applies to employers with 15 or more employees (RCW 49.58.110).

Checked
2026-08-13
Washington State Legislature, Code Reviser

Salary History Ban

Verified

An employer may not seek the wage or salary history of an applicant for employment from the applicant or a current or former employer; or require that an applicant's prior wage or salary history meet certain criteria. An employer may confirm an applicant's wage or salary history if the applicant has voluntarily disclosed the applicant's wage or salary history; or after the employer has negotiated and made an offer of employment with compensation to the applicant (RCW 49.58.100).

Checked
2026-08-13
Washington State Legislature, Code Reviser

Wage Theft & Notices

Verified

Any employer or officer, vice principal or agent of any employer who shall collect or receive from any employee a rebate of any part of wages theretofore paid by such employer to such employee; or wilfully and with intent to deprive the employee of any part of his or her wages, shall pay any employee a lower wage than the wage such employer is obligated to pay such employee by any statute, ordinance, or contract; or shall wilfully make or cause another to make any false entry in any employer's books or records purporting to show the payment of more wages to an employee than such employee received; or being an employer or a person charged with the duty of keeping any employer's books or records shall wilfully fail or cause another to fail to show openly and clearly in due course in such employer's books and records any rebate of or deduction from any employee's wages, shall be guilty of a misdemeanor (RCW 49.52.050).

Checked
2026-08-13
Washington State Legislature, Code Reviser

Workplace Posters

Verified

As of 2026-08-16, the LexPayroll registry records no general workplace posters requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

Child Labor

Verified

In Washington, the governing rule for child labor is federal: The Act sets a general 16-year minimum age for all employment subject to its child labor provisions outside agriculture. Employment of 14- and 15-year-olds outside manufacturing and mining is allowed only where the Secretary of Labor has determined it is confined to hours that do not interfere with schooling and to conditions that do not interfere with health and well-being. An 18-year minimum applies to any occupation the Secretary has declared particularly hazardous. Employment of a child by their own parent, or by a person standing in place of a parent, is exempt except in the 18-year occupations and in manufacturing and mining (29 U.S.C. 212; 29 CFR 570.2).

Checked
2026-08-10
U.S. Government Publishing Office, eCFR

E-Verify

Verified

As of 2026-08-16, the LexPayroll registry records no general e-verify requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

Employer Registration

Verified

As of 2026-08-16, the LexPayroll registry records no general employer registration requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

Payroll Recordkeeping

Verified

Every employer shall keep for at least three years a record of the name, address, and occupation of each employee, dates of employment, rate or rates of pay, amount paid each pay period to each such employee and the hours worked (WAC 296-126-050).

Checked
2026-08-09
Washington State Legislature, Code Reviser

Penalties & Interest

Verified

Any employer and any officer, vice principal or agent of any employer who shall violate any of the provisions of RCW 49.52.050 (1) and (2) shall be liable in a civil action by the aggrieved employee or his or her assignee to judgment for twice the amount of the wages unlawfully rebated or withheld by way of exemplary damages, together with costs of suit and a reasonable sum for attorney's fees: PROVIDED, HOWEVER, That the benefits of this section shall not be available to any employee who has knowingly submitted to such violations (RCW 49.52.070).

Checked
2026-08-13
Washington State Legislature, Code Reviser

Statute of Limitations

Verified

As of 2026-08-16, the LexPayroll registry records no general statute of limitations requirement for private employers in Washington, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Washington's official publisher, linked here, is where to confirm.

Checked
2026-08-16
Washington State Legislature, Code Reviser

Official sources

No agency portal recorded for this jurisdiction yet.

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