Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $17.13/hr | $17.13/hr statewide; Seattle $21.30 |
| Pay Frequency | Monthly minimum | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 4 years |
Unemployment Insurance
Registration: Register online
Paid Family & Medical Leave
Program: Paid Family and Medical Leave (PFML)
1hr/40hrs; 40hr carryover; monthly balance notice; Yes -- payroll tax withholding; 820+ hrs in prior 4 qtrs; up to 12 weeks; 0.58% payroll tax
| Item | Value |
|---|---|
| Employer Contribution | Yes |
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
Paid Sick Leave
Accrual Rate: 1hr/40hrs worked
Annual Cap: 40 hr carryover
1hr/40hrs; 40hr carryover; monthly balance notice; Yes -- payroll tax withholding; 820+ hrs in prior 4 qtrs; up to 12 weeks; 0.58% payroll tax
New Hire Reporting
Deadline: Within 20 days of hire
Special Requirements
0.58% payroll tax for long-term care
Required Forms
Washington state form
Purpose: State compliance
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in Washington?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. Washington state unemployment kicks in once you exceed the state's wage threshold — typically the first $78,200 of wages.
- What is the Washington SUI rate for a new household employer?
- New household employers in Washington start at 1%, applied to the first $78,200 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- Does Washington require Paid Family and Medical Leave (PFML)?
- Yes. Washington requires PFML contributions totaling 1.13% of wages up to $184,500 per employee. The employee share is 0.78% and the employer share is 0.35%.
- Do I withhold state income tax for a nanny in Washington?
- No. Washington has no state income tax, so you do not withhold state income tax from your household employee's paychecks. You still withhold federal income tax if your employee requests it on Form W-4, plus federal FICA.
- What forms do I need to file for a household employee in Washington?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In Washington: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the Washington state portals.