Estimate your Paid Leave payments
Premiums Estimator
Note: The amount you remit may be a different total than this estimate. See the Employer Toolkit for details about rounding.
All employers are required to do one of the following:
- Withhold employees’ Paid Leave and WA Cares premiums from their paychecks, OR
- Pay some or all of the employee share of the Paid Leave and WA Cares premiums on their employees’ behalf
For Paid Leave reporting:
Employers cannot collect missed premiums in later pay periods
- As of Jan. 1, 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).
- Of this, employers with 50+ employees will pay up to 28.57% and employees will pay 71.43%.
Businesses with fewer than 50 employees are not required to pay the employer portion of the premium, but they still must:
- Collect employee premiums, OR
- Pay employee premiums on their behalf
If you are using a voluntary plan for family or medical leave, your calculations may be different.
For WA Cares reporting:
- 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. Employers won’t pay any share of premiums for their employees unless they choose to.
- Learn more about WA Cares reporting.
2025 rates for Paid Leave
- Starting Jan. 1, 2025, the premium rate is 0.92 percent of each employee’s gross wages, not including tips, up to the 2025 Social Security cap ($176,100).
- Employers with 50+ employees will pay up to 28.48% and employees will pay 71.52%.
You can find historical premium rates in our Employer Reporting & Premiums Toolkit.