Your role and responsibilities
Your role and responsibilities
Notify employees about Paid Leave, and file reports and premiums, so workers and your business can stay healthy.
1. Notify your employees about the benefit
Under the law, you are required to inform your employees about the Paid Family and Medical Leave program by posting a notice in a place customarily used to post other employment-related notices. Please download, print and post the mandatory poster provided below. You may also want to share a paystub insert with employees to explain the withholding. Both documents are available in multiple languages.
Do you have an employee who is taking time off for their health condition, or to care for a family member with a health condition? You must let the employee know they may qualify for Paid Leave. Use the notice created by the state. Send it to your employee within five business days of learning they had a qualifying event.
Optional: Provide additional benefits. You can provide additional benefits, also called “supplemental benefits,” to your employees on top of the state’s Paid Leave benefits. For example, you can offer employees additional time off to bond with a new baby, additional pay to replace wages lost while they are on leave, or job protection for people whose jobs are not automatically protected under the law.
2. Calculate and collect premiums
Paid Leave is funded by premiums paid by employees and employers.
In 2024, the premium rate is 0.74 percent of each employee’s gross wages, not including tips, up to the 2024 Social Security cap ($168,600). This premium is divided between the employer and the employee as follows:
Employee premium (mandatory for all employees): In 2024, up to 71.43% can be paid by the employee. Employers are required to either withhold this amount from each employee’s paycheck or pay it on their employees’ behalf. Employers then submit this portion of the premium to the state along with their quarterly reports.
Employer premium (mandatory for businesses with 50+ employees): About 28.57% of the premium is the employer’s share. If your business has 50 or more employees, you must pay the employer share of the premium. This is determined each September and takes effect the following January for that full calendar year. If you have fewer than 50 employees, you don’t have to pay the employer premium unless you have received a small business assistance grant.
All employers may either withhold employees’ premiums from their paychecks or pay some or all of the premium on their employees’ behalf. Employers cannot collect missed premiums in later pay periods.
Note: The premium rate and split between employee and employer shares changed for 2024.
NOTE:
Beginning July 1, 2023, employers also collect WA Cares premiums from employees the same as for Paid Leave—ESD updated the Paid Leave reporting system so employers can report for both programs at the same time.
- Some employees may be exempt from contributing WA Cares premiums. It is the employee’s responsibility to formally notify you of their exemption.
- All employers must collect WA Cares premiums or pay employee premiums on their behalf.
- The WA Cares premium rate is 0.58 percent of each employee’s gross wages— there is no Social Security cap.
- The WA Cares premium is paid by the employee. You won’t pay any share of premiums for your employees.
- Learn more about WA Cares reporting.
3. Every quarter: Pay premiums and report hours and wages
Every quarter, all employers must complete and file a report and pay Paid Leave premiums. You must file even if you did not have payroll.
Here’s what your report should include:
- Basic details about your business and employees.
- Each employee’s total hours worked, including paid time off
- Each employee’s total wages, excluding tips