Washington pay stubs: Paid Leave, WA Cares and no income tax
Washington has no state income tax, but paychecks include Paid Family and Medical Leave and WA Cares premiums. Here is how each deduction works in 2026.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
Washington does not tax wages, so there is no state income tax line and no state withholding form. That does not mean a Washington stub has only federal lines, though; the state runs two insurance programs funded through payroll.
Other state payroll deductions
- Paid Family and Medical Leave. For 2026 the total premium is 1.13% of gross wages, applied up to an annual wage cap. Employees pay 71.43% of the premium and employers pay 28.57%. Employers with fewer than 50 employees do not owe the employer share, but they still collect the employee share or can choose to pay it for their workers.
- WA Cares Fund. A long-term care premium of 0.58% of gross wages, paid entirely by employees. Unlike Paid Leave, it has no wage cap. Employees with an approved exemption from the Employment Security Department have nothing withheld, so keep their exemption letter on file.
- Workers' compensation. Washington is unusual in that employees pay part of the state workers' comp premium through an hourly deduction set by Labor & Industries.
Local taxes
No Washington city or county withholds income tax from wages. Some cities have business or payroll expense taxes, but those are paid by employers, not deducted from pay.
Federal withholding still applies
- Federal income tax based on Form W-4.
- Social Security at 6.2% up to the annual Social Security wage base.
- Medicare at 1.45%, plus 0.9% on wages over $200,000.
Creating a Washington pay stub with PayStubNest
Start at /app/new, enter hours or a salary, and choose Washington. The exact figures on each stub depend on the employee's pay, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates all of it automatically: federal withholding, a state income tax line left at zero, and year-to-date totals that show when an employee hits the Paid Leave wage cap while WA Cares keeps going. Check the state program lines against your own records before saving. Preview free and pay only for downloads.
Record-keeping tip
Paid Leave and WA Cares are calculated on the same wages but end at different points, so track them as separate year-to-date totals. Rates and rules come from Paid Leave, the WA Cares Fund and Labor & Industries. Our FAQ covers general questions.