The Employer’s Guide to Paid Family and Medical Leave in Washington

Washington is on the growing list of states that have their own paid family and medical leave (PFML) programs. Whether you’re a Washington-based employer or an employer with remote workers in The Evergreen State, it’s vital to understand how the PFML program works.

In this guide, you’ll learn who can take paid leave, which types of leave qualify, what the program costs employers, and how to stay compliant.

What is Washington Paid Family and Medical Leave?

Washington Paid Family and Medical Leave went into effect in 2017 and started issuing benefits in 2020. The program, which was designed to support workers during some of the most challenging seasons of life, offers two main types of leave—and each one has its own qualifying events.

Employees can take 12 weeks of family leave or medical leave, or a combined 16 weeks of medical and family leave. Someone who gives birth, for example, might take medical leave to recover during the postpartum period, then take family leave to bond with their new child.

Pregnant people who experience a serious incapacity during pregnancy or childbirth (like a C-section) can take up to 18 weeks of combined medical and family leave.

How much wage replacement do employees get on leave?

Washington PFML gives people around 90% of their usual weekly wage while on leave—up to the cap, which changes every year. In 2026, the maximum weekly benefit amount is $1,647.

Use this benefits calculator to estimate your employees’ payments or your own.

Does paid leave come with job protection?

Washington PFML comes with job protection for certain employees. As of January 1, 2026, job protection is granted to employees who:

• Have worked for their employer for at least 180 days (or six months)

• Work for companies with 25 or more people located in Washington

The employer minimum threshold goes down over the next couple of years: in 2027, it's 15 people, and in 2028 it’s eight people.

However, employers can still deny someone job restoration if:

• The employee is salaried and in the top 10% of earners within 75 miles of the workplace

• Restoring the job would financially harm your business

• You give your employee written notice while they’re on leave

• You can prove the position would not have existed anyway when an employee returned from leave (e.g., due to layoffs or business closure)

Who’s eligible for paid leave?

All full-time, part-time, and seasonal workers in Washington are eligible for PFML, as long as they’ve worked 820 hours during their qualifying period. The state defines a qualifying period as the 15-ish months (or five quarters) before an employee applies for leave or starts leave, whichever happens first.

Employees don’t have to be currently employed when they apply for leave. They’ll qualify for state benefits as long as they meet the minimum hours.

However, there are some types of employees who aren’t automatically covered under Washington’s program, including:

• Federal employees

• Employees of a tribally-owned business on tribal land

• Workers covered by their employer’s approved voluntary plan

• Self-employed people who don’t opt into the program

Can self-employed people participate?

Self-employed workers in Washington can opt into the state’s leave program as long as they’re classified as one of the following:

• A sole proprietor

• A joint venturer or member of a partnership

• An independent contractor

• Otherwise in business for themselves

If you elect for PFML coverage as a self-employed person, you have to commit to paying the employee portion of the premium for at least three years. After that, you can withdraw from the program if you like. To actually take leave, you have to meet the minimum working hours, which is at least 820 hours during your qualifying period.

Learn how to opt in, or estimate your paid leave premium.

How is Washington PFML funded?

Washington PFML operates the way most other state programs do, requiring quarterly contributions from both employers and employees. As of January 2026, the premium rate is 1.13% of each employee’s gross wages, up to the annual Social Security cap.

For employers with more than 50 employees, the employer portion of the premium is 28.57% (of the 1.13% of wages). Employees pay the remaining 71.43% of the premium rate.

Employers with fewer than 50 employees don’t have to pay the employer portion of the premium, but they do have to withhold employee contributions from their paychecks.

You can estimate your company’s paid leave premiums here.

How does Washington PFML work with federal leave?

The Family and Medical Leave Act (FMLA) requires all US employers with 50 or more workers to give them 12 weeks of unpaid, job-protected leave for bonding, caregiving, personal medical reasons, and military exigency.

In Washington, employees working for covered FMLA employers might be eligible for state and federal leave. When that happens, the leaves run concurrently.

Washington PFML vs FMLA

What is Washington’s sick leave policy?

Washington’s paid sick leave law requires employers to let employees accrue paid sick time, which they can use for a handful of different reasons. Employees accrue one hour of sick time for every 40 hours they work, and they can start using their sick time after they’ve been employed for at least 90 days.

Employer responsibilities under Washington PFML

If you employ even one person living in Washington, you’re responsible for complying with the state’s PFML requirements and payments. Here’s what you need to handle:

1. Notifying employees of their leave rights

There are two notification steps you’re legally bound to:

1. Hanging a Washington PFML notice in your workplace (or sending a digital one to remote employees)

2. Sending employees an official leave notice within five business days of learning they had a qualifying event

Beyond these steps, it’s important to explain to employees how PFML contributions will affect their paychecks (download a sample paystub here), to respond to general questions and concerns, and to keep them in the loop about any statewide changes (like the threshold for job protection going down in 2027 and 2028).

Your HR person should be familiar with PFML and prepared to help guide employees through the process of applying for state benefits.

2. Remit quarterly paid leave contributions

All employers have to withhold PFML contributions from their Washington employees’ paychecks, then send those funds to the Employment Security Department once a quarter.

As a reminder, in 2026 the premium rate is 1.13% of an employee’s gross wages.

• Employee portion: up to 71.43% of the premium rate

• Employer portion (mandatory for employers with 50+ employees): about 28.57% of the premium rate

If you have fewer than 50 employees, you don’t have to pay the employer portion—you just have to withhold your employees’ portion and send it to the state.

If you have 50 or more employees, you’re responsible for paying your employer portion and withholding your employees’ portion.

You also have to file a quarterly report that details your employee headcount, each employee’s total hours worked and PTO, and each employee’s total wages. As of August 1, 2026, the ESD will issue penalties for overdue reports and charge interest on overdue premium balances. The payments and premiums are due April 30, July 31, October 31, and January 31.

For specific instructions on how to calculate withholdings and where to send payments, read through the Employer Wage Reporting and Premiums Toolkit.

3. Remit quarterly WA Cares contributions

When you have Washington-based employees, you’re also responsible for collecting and paying quarterly contributions for WA Cares, Washington’s insurance fund for long-term care. WA Cares is a separate program from PFML, but as of 2023, employers are required to file reports and make payments for both programs at the same time on the same report.

The WA Cares premium rate is 0.58% of each employee’s gross wages (with no Social Security cap). Employees are responsible for paying the entire premium rate, meaning employers don’t have to contribute—they just have to collect and send the withholdings.

You can get more info about WA Cares reporting here.

4. Uphold job protection requirements

If you meet the employee minimum, you’re legally obligated to give your employees job protection during leave. That means you’ll keep paying their health insurance premiums while they’re out and reinstate them to their jobs once they’re back. Any employee who’s worked at least 180 days qualifies for job protection.

Job protection applies to:

• In 2026: Employers with 25+ employees

• In 2027: Employers with 15+ employees

• In 2028: Employers with 8+ employees

5. Follow all other state and federal leave requirements

Under Washington law, employers aren’t allowed to:

• Force employees to use up their PTO or sick time before taking PFML

• Interfere with or deny employees their rightful PFML

• Wrongfully terminate employees who use PFML

If you do, you’ll be liable for damages, which can include an employee’s wages and benefits, as well as penalties issued by the state.

If you’re a covered employer under FMLA, make sure you post a workplace notice for FMLA leave, and prepare to give employees a Rights and Responsibilities Notice and Designation Notice if they end up requesting FMLA leave.

6. Keep thorough leave-related records

Hold onto all your paperwork related to employee leaves, including:

• Employee contact information

• Employee job description and duties

• Employment contracts

• Payroll records

• Paystubs

• Timesheets

• Termination records

• Employee leave requests

• Messages or notifications from the ESD

• Any FMLA notices

Can I opt out of Washington PFML?

The only way to opt out of Washington PFML is to apply for a voluntary family or medical leave plan. The plan has to meet or exceed the leave benefits from the state’s plan, and you have to get it re-approved every year for the first three years it’s in place. You also have to submit quarterly reports to the state.

What will Washington PFML cost my business?

If you have fewer than 50 employees in Washington, the state’s leave program won’t cost you anything (aside from payroll platform fees, if you use one).

If you have 50 or more employees, you’ll pay 28.57% of the premium rate in contributions. Depending on the size of your workforce and what each person earns, you could end up spending anywhere from four to five figures a year on paid leave contributions.

As an example, let’s say you have 60 employees and roughly $4 million in annual payroll. You’re responsible for sending in 1.13% (in 2026) of your employee’s gross wages, which comes out to $45,200 a year.

But your employees have to pay 71.43% of that premium rate ($32,286 a year total) themselves. That leaves you to pay the remaining $12,914 a year, which is around $3,200 a quarter in employee premiums.

Don’t take our rough math for it, though. Use this calculator to estimate your premiums and start budgeting.

Can I offer extra leave-related benefits?

Washington PFML guarantees the majority of employees a decent chunk of paid leave time, but you don’t have to view it as a ceiling. The state encourages employers to supplement state leave with additional benefits, if they’re able to.

Here are some ideas if you want to stand out from your competition and raise employee retention rates:

1. Extend the length of leave, giving employees even more time to care for themselves and their families

2. Top up your employees’ weekly benefit payments to 100%, so they receive their full wages during leave

3. Offer additional paid sick time or paid vacation employees can use to extend their leaves

4. Cover the employee premium yourself to save employees the wage deductions

5. Offer a flexible return-to-work plan for employees coming back from leave

If you try one of these options, make sure you update your company’s leave policy to reflect it.

Washington employer resources

For state-specific details on everything from taxes to business entities, browse our handy guides:

• Hiring in Washington

• Starting a new business in Washington

• Business tax incentives in Washington

• Business grants and loans in Washington

• Employer taxes in Washington