Paying Employees in Washington

Washington 2021 Minimum Wage:

  • $13.69 per hour
  • $16.69 per hour (large employer) / $15.00 per hour (small employer w/medical benefits) $16.69/hour (small employer w/out benefits)
  • $16.57 per hour in SeaTac
  • $13.50 per hour in Tacoma

Washington Overtime Rules: 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

Washington Paystub Requirements:

  • An employer must furnish to each employee at the time of payment of wages an itemized statement showing the pay basis (i.e., hours or days worked), rate or rates of pay, gross wages and all deductions for that pay period.

How often do you have to pay employees in Washington?

  • Employees must be paid at least once per month on established paydays.
  • The payday must be no more than 10 days after the end of a pay period.

When is an employee’s final check due in Washington?

  • Voluntary resignation – wages are due on the next regular payday.
  • Involuntary termination – wages are due on the next regular payday.

 

Washington Withholding Tax 

  • N/A – no state income tax

 

Washington Unemployment Tax

Washington Unemployment Tax Registration

Washington Unemployment Tax Employer Liabilities

  • New employer rate: Varies, industry rated
  • 2021 Wage Base: $56,500

Washington Unemployment Tax Due Dates

  • Return and payment are due quarterly on the last day of the month following the end of the reporting period

 

Washington New Hire Reporting

  • Employers are required to report new hires and rehires within 20 days
  • Employers can report new hires online on the DCSOnline
  • New Hire Program
    PO Box 9023
    Olympia, WA 98507-9023
  • Phone: (800) 562-0479
  • Fax: (800) 782-0624

 

Washington Child Support

  • Most employers are required to pay child support online
  • Employers can remit Washington child support payments using the My Secure DSHS website
  • Division of Child Support
    PO Box 11520
    Tacoma, WA 98411
  • Phone: (800) 562-0479
  • Fax: (866) 668-9518
  • Email: dcs-ert@dshs.wa.gov

 

Additional Resources