See What Actually Leaves a Washington Paycheck
Estimate one paycheck and annual take-home pay after federal withholding, Social Security, Medicare, Washington Paid Family and Medical Leave, WA Cares, overtime, tips, benefits, and employer-specific deductions.
Washington Hourly and Salary Paycheck Calculator
Use year-to-date wage fields when you are near the Social Security or PFML cap. Leave them at zero for a simple beginning-of-year estimate.
Enter your details and calculate a representative Washington paycheck.
WA Cares, PFML, FICA and Income Tax Are Not the Same
These lines can look similar on a pay stub, but they use different wage bases, caps, rates, and exemption rules.
| Pay-stub item | 2026 employee calculation | Wage cap | Tips included? | Can employer pay it? |
|---|---|---|---|---|
| Federal income tax | W-4 and IRS withholding method | No wage cap | Generally yes | No; employer withholds employee tax |
| Social Security | 6.2% | $184,500 | Generally yes | Employer separately matches 6.2% |
| Medicare | 1.45%; employer withholds another 0.9% after $200,000 | No cap | Generally yes | Employer matches only the regular 1.45% |
| Washington PFML | Up to 71.43% of the 1.13% total premium; about 0.8072% | $184,500 | No | Yes, employer may pay some or all of employee share |
| WA Cares | 0.58% | No cap | No | Yes, voluntarily; no required employer share |
| Washington workers’ comp | Hourly amount varies by risk class | Not a flat wage percentage | Not calculated from tip dollars | Employer pays most; worker may pay a permitted share |
How to Calculate a Washington Paycheck Correctly
WA Cares Payroll Deduction in 2026
For a covered worker, the WA Cares premium is 0.58% of gross wages excluding tips. It is normally employee-paid, and unlike PFML and Social Security, it does not stop at the Social Security wage cap.
Covered wages × 0.0058. A $75,000 covered-wage year produces a $435 WA Cares premium.
A worker above $184,500 can stop seeing PFML and Social Security but continue seeing WA Cares.
There is no required employer contribution, but an employer may choose to pay some or all of the worker premium.
What counts as WA Cares wages?
The wage definition generally follows Washington Paid Leave wage reporting. Salary, hourly wages, bonuses, commissions, paid time off, and several other forms of remuneration may be included. Tips are excluded. Pre-tax retirement or benefit deductions do not automatically remove wages from the WA Cares premium base.
WA Cares exemption workflow
If WA Cares is still deducted after your exemption
First verify the letter’s effective date and the date payroll received it. Then send payroll a copy and use a clear written request:
After checking the steps above, use the official exemption page for the current categories, application process, and contact information. Review official WA Cares exemptions.
Washington PFML Premium for 2026
The 2026 total PFML premium is 1.13% of gross wages excluding tips, up to $184,500. The standard maximum employee share is 71.43% of that total, producing an effective employee rate of approximately 0.807159%.
| Covered annual wages | Standard employee PFML estimate | WA Cares estimate | Combined employee estimate |
|---|---|---|---|
| $50,000 | $403.58 | $290.00 | $693.58 |
| $75,000 | $605.37 | $435.00 | $1,040.37 |
| $100,000 | $807.16 | $580.00 | $1,387.16 |
| $184,500 | $1,489.21 maximum under standard share | $1,070.10 | $2,559.31 |
Small-employer rule that employees often misunderstand
An employer classified as having fewer than 50 employees may be excused from the employer portion. That does not permit payroll to increase the employee share above the statutory maximum. The employer must still collect the employee premium unless it voluntarily pays that employee share.
PFML premium is different from a Paid Leave benefit
The deduction funds the program; it is not your weekly benefit amount. Benefit eligibility and payment use separate rules based on hours, qualifying events, weekly wages, and other details. The official 2026 benefit material lists a maximum weekly benefit of $1,647.
When should PFML stop on a pay stub?
Payroll should stop collecting PFML premiums after the worker’s covered wages reach the 2026 Social Security cap of $184,500, while continuing wage reporting. WA Cares does not stop at that point. Employers also cannot simply recover missed PFML withholding from employees retroactively without following the program rules.
Use the official premium estimator after checking the formula and wage base above. Open Washington’s Paid Leave premium estimator.
Washington Payroll Mini Tools
These tools answer common one-step questions without forcing every user through the full paycheck form.
WA Cares Annual Premium
PFML Employee Premium
Hourly Pay with Overtime
Salary to Hourly Converter
One-Time Washington Bonus Helper
2026 Local Minimum Wage Check
2026 Washington Minimum Wage and Higher Local Rates
The statewide minimum wage is $17.13 per hour for most workers age 16 and older. Workers age 14 or 15 may generally be paid 85% of the adult rate, or $14.56 per hour. Several cities and unincorporated King County have higher covered rates.
| Work location | 2026 rate | Coverage detail to check |
|---|---|---|
| Washington statewide | $17.13 | Most workers age 16+; limited exceptions apply |
| Seattle | $21.30 | One rate for covered employers; tips and medical-benefit payments do not reduce the wage floor |
| SeaTac | $20.74 | Covered hospitality and transportation employers |
| Tukwila | $21.65 | Covered employers under city size, revenue, or franchise rules |
| Renton | $21.57 large; $20.57 then $21.57 mid-size | Mid-size rate changes July 1; small employers may not be covered |
| Unincorporated King County | $18.32–$20.82 | Rate depends on employee count and annual gross revenue |
| Everett | $20.77 large; $18.77 then $19.77 mid-size | Mid-size rate changes July 1; smallest employers are outside the ordinance |
Local rules can change based on the exact work address and employer classification. After identifying the likely rate above, verify it through the state’s consolidated local-rate page. Check official Washington local minimum wage rates.
Washington Overtime Pay and 2026 Salary Threshold
Most covered nonexempt employees earn at least 1.5 times their regular rate for hours over 40 in a fixed seven-day workweek. Washington generally does not impose daily overtime merely because a shift exceeds eight hours.
More than 40 hours in a workweek for most covered nonexempt employees.
$1,541.70 per week or $80,168.40 per year for the executive, administrative, and professional exemption.
$59.96 per hour in 2026 when the applicable hourly computer-professional exemption requirements are met.
Salary alone does not create an overtime exemption
An employer generally must satisfy the salary-basis, salary-level, and job-duties tests. A title such as “manager” or “administrator” is not enough by itself. A salaried worker below the threshold may still be salaried but nonexempt and entitled to overtime.
Regular rate can be higher than the base hourly rate
Nondiscretionary bonuses, commissions, and certain other compensation may need to be included when calculating the regular rate. That can make legally required overtime higher than base hourly rate × 1.5.
Use the official overtime page after determining whether the issue is hours, salary level, or duties. Review Washington overtime guidance.
How to Read and Correct a Washington Pay Stub
| Possible pay-stub label | Likely meaning | First check |
|---|---|---|
| FIT, Fed WH, Federal | Federal income-tax withholding | W-4 filing status, Step 3 credits, Step 4 adjustments, pay frequency |
| FICA SS, OASDI | Social Security | 6.2% and year-to-date wages below $184,500 |
| FICA MED, Medicare | Medicare | 1.45%; extra 0.9% after employer-paid wages exceed $200,000 |
| WA PFML, Paid Leave, WA FML | Washington PFML employee premium | Covered wages excluding tips, employee share, $184,500 cap |
| WA Cares, LTC, LTSS | WA Cares premium | 0.58% of covered wages excluding tips; no cap; exemption effective date |
| L&I, WC, Industrial Insurance | Worker share of workers’ compensation premium | Hours, risk class, and exact employee withholding rate supplied by employer |
Five checks before contacting payroll
- Confirm the pay-period start and end dates and the number of regular, overtime, sick, vacation, and holiday hours.
- Recalculate gross pay before reviewing any tax or premium.
- Identify the wage base used for each deduction; PFML and WA Cares should exclude tips.
- Check year-to-date FICA and PFML wages against the $184,500 cap.
- For WA Cares, confirm whether an exemption is effective and whether payroll received the approval letter.
Why the L&I deduction cannot be estimated with one statewide percentage
Washington industrial-insurance rates are generally calculated per worker hour and vary by risk classification and employer experience. The worker may pay a permitted portion, but the exact amount should come from the employer’s rate notice or pay stub. Enter that exact amount in the main calculator instead of using a statewide average.
After confirming the pay-stub label and hours, review the official deduction rules. Check Washington paycheck deduction guidance.
Why Your Actual Washington Paycheck May Not Match
- The employer uses the full IRS Publication 15-T percentage or wage-bracket method instead of a simplified annual tax estimate.
- Your Form W-4 includes multiple-job adjustments, other income, deductions, or credits not entered here.
- The employer pays part or all of your PFML employee share.
- Your WA Cares exemption is not yet effective, or payroll has not received the approval letter.
- A bonus was combined with regular wages rather than withheld at the optional 22% supplemental rate.
- Current-check Social Security or PFML is reduced because you reached the annual wage cap.
- Workers’ compensation, union, pension, health-plan, commuter, garnishment, or employer-specific deductions are different from the amounts entered.
- Tips, taxable fringe benefits, stock compensation, severance, retroactive pay, or commissions changed one wage base but not another.
Official Washington and Federal Payroll Sources
These links are placed after the relevant explanations so you can verify a payroll decision without sorting through unrelated agency pages.
Confirms that Washington does not impose an individual income tax on wages.
Open Washington Department of Revenue guidanceOfficial 1.13% total premium, 71.43% employee share, employer share, wage cap, and tip exclusion.
Review Paid Leave 2026 updatesExplains wage reporting, premium collection, small-employer treatment, and state-plan responsibilities.
Review PFML employer rulesUse this separately from the paycheck-premium calculation.
Estimate a Paid Leave weekly benefitOfficial 0.58% rate, covered-wage guidance, employer role, and no Social Security cap.
Review WA Cares employer informationCurrent categories, approval process, effective dates, and employee responsibilities.
Open the WA Cares exemption pageOfficial $17.13 adult rate and $14.56 rate for workers age 14 or 15.
Review Washington minimum wage rulesOfficial weekly and annual exemption threshold and duties-test resources.
Review overtime exemption resourcesOfficial standard deductions and marginal tax brackets used for the annualized estimate.
Review IRS 2026 adjustmentsOfficial 6.2% Social Security rate, $184,500 wage base, and 1.45% Medicare rate.
Read IRS Publication 15Compare Washington Take-Home Pay with Other States
Compare the complete payroll mix rather than state income tax alone. Washington’s PFML, WA Cares, local wage floors, and workers’ compensation deductions make it different from other no-income-tax states.
Compare a Texas paycheck with another state that has no individual wage income tax but no Washington PFML or WA Cares deduction.
Compare a Florida paycheck for hourly, weekly, and after-tax pay without Washington program premiums.
Compare a California paycheck with state income-tax and SDI deductions.
Washington Paycheck Calculator FAQs
Does Washington have state income tax on employee paychecks?
No. Washington does not impose an individual state income tax on wages. Federal income tax, Social Security, Medicare, PFML, WA Cares, workers’ compensation, benefits, and other deductions can still reduce take-home pay.
What is the WA Cares deduction rate in 2026?
The WA Cares premium is 0.58% of covered gross wages excluding tips. It has no Social Security wage cap, so the deduction can continue after Social Security and PFML stop.
What is the Washington PFML employee rate for 2026?
The total PFML premium is 1.13%. The standard maximum employee share is 71.43% of the total, which produces an effective employee rate of approximately 0.807159% on covered wages excluding tips.
What is the PFML wage cap for 2026?
The 2026 PFML wage cap is $184,500, matching the Social Security taxable maximum. Payroll should stop PFML premium collection after covered wages reach that amount but continue required wage reporting.
Can a small employer charge the full 1.13% PFML premium to an employee?
No. A small employer may be excused from the employer portion, but that does not increase the statutory maximum employee share. The employer must still collect the normal employee premium unless it chooses to pay some or all of that employee share.
Are tips subject to WA Cares and PFML?
Official Washington guidance excludes tips from the WA Cares and PFML premium wage bases. Tips are generally still included in federal income-tax, Social Security, and Medicare wage calculations.
Who can be exempt from WA Cares?
Current pathways can include qualifying out-of-state residents, certain military-connected workers, qualifying disabled veterans, previously approved private-insurance exemptions, and other statutory categories. Nonimmigrant temporary-work visa holders are automatically exempt beginning January 1, 2026 unless they choose to participate.
What is Washington’s minimum wage in 2026?
The statewide 2026 minimum wage is $17.13 per hour for most workers age 16 and older. Workers age 14 or 15 may generally be paid $14.56. Seattle, SeaTac, Tukwila, Renton, Everett, and unincorporated King County can have higher covered rates.
What salary is required for a Washington overtime exemption in 2026?
The 2026 salary threshold is $1,541.70 per week or $80,168.40 per year for covered executive, administrative, and professional exemptions. The worker must also satisfy the salary-basis and duties tests.
Why did Social Security or PFML disappear from a later paycheck?
The worker may have reached the $184,500 annual wage cap. WA Cares can remain because it has no equivalent cap. Check the year-to-date wage base shown on the pay stub.
Why is there an L&I or workers’ compensation deduction on my Washington pay stub?
Washington permits workers to pay a portion of industrial-insurance premiums. The deduction is generally based on hours and the employer’s risk classification rather than one statewide wage percentage, so the exact amount must come from the employer’s rate information.
Is this calculator official payroll, tax, or legal advice?
No. It is a planning estimate. Use the official Washington ESD, WA Cares, L&I, IRS, and Social Security resources for payroll corrections, exemptions, wage claims, withholding changes, tax filing, or legal decisions.