Washington Paid Family Medical Leave (WA PFML)

Washington Paid Family Medical Leave premium deductions are split between the employer and the employee for most employers. 

1. For 2021, the premium of 0.4% split 36.67% employer and 63.33% employee. For most businesses therefore, the employer pays 0.1467% (36.67% * 0.4%) and the employee pays 0.2533% (63.33% * 0.4%). Premiums are capped at the Social Security Wage Base.
2. For 2022, the premium of 0.6% split 26.78% employer and 73.22% employee. For most businesses therefore, the employer pays 0.16068% (26.78% * 0.6%) and the employee pays 0.43932% (73.22% * 0.6%). Premiums are capped at the Social Security Wage Base.
3. For 2023, the premium of 0.8% split 27.24% employer and 72.76% employee. For most businesses therefore, the employer pays 0.21792% (27.24% * 0.8%) and the employee pays 0.58208% (72.76% * 0.8%). Premiums are capped at the Social Security Wage Base.

Businesses with fewer than 50 employees are NOT required to pay the employer portion of the premium, but they still must collect employee premiums or pay on the employee's behalf.

Exclusions:

Nearly all employers in the state are required to participate. Out-of-state employers who have employees based in Washington are required to collect premiums and remit on behalf of their Washington employees.

If an employee primarily works in Washington, and most of their work is performed in Washington, they are covered.

An employee is not covered if they are working in Washington for a short period of time.

Employers with an approved voluntary plan are not required to withhold state plan premiums. They are still required to report employee wages and hours, along with other information.

Source: https://resources.paidleave.wa.gov/premiums