Small businesses

Employers with fewer than 50 employees are not required to pay the employer share of the premium, but small businesses that want to contribute to the program can do so by opting in on an annual basis. The enrollment period for calendar year 2024 is open until March 1. To opt in:

• Download and complete the small employer premium opt-in form.
• Submit your completed form by mail or fax before March 1, 2024.
  • Employment Security Department
    Paid Family and Medical Leave
    P.O. Box 19020
    Olympia, WA 98507-0020
  • Fax: 833-535-2273

Once we’ve reviewed your opt-in form, we’ll send you a letter confirming you’re opted in and you’ll be assessed the employer share of the premium when you file wage your 2024 wage reports each quarter until Dec. 31, 2024.

Washington small businesses are required to participate in the state’s Paid Family and Medical Leave program.

Nearly all Washington businesses are required to participate in the state’s Paid Family and Medical Leave program. If you have employees, you have to file reports and remit premiums quarterly. LLC owners (members), partners, sole proprietors, and other types of self-employed individuals are not required to participate. However, you can opt in for coverage. S-Corps are a federal tax status and do not impact participation in Paid Family and Medical Leave. It is how your business structure is registered with the State of Washington that dictates whether or not you are in the Paid Leave program.

Every business is required to file a quarterly report with the Employment Security Department. When you submit your report, you will also pay the premiums you collected from your employees or that you are contributing yourself on their behalf.

LLC owners (members), partners, sole proprietors and other types of self-employed individuals are not required to participate. If you have employees you must report their hours and wages, but you do not have to include yourself. Note: Corporate officers are employees and are not considered self-employed.

Nearly every Washington worker can qualify for Paid Family and Medical Leave if they’ve worked a minimum of 820 hours (about 16 hours a week) in Washington over the last year. The 820 hours can be at one job or combined from multiple jobs.

Full-time, part-time, temporary and seasonal work counts. All the hours employees work in Washington count toward eligibility, even if they work multiple jobs or switch employers.

If you have 50 or more employees, the employee is eligible for job protection provided they have worked for you for 12 months or longer and have worked 1,250 hours in the year before the first day they take Paid Family and Medical Leave.

Small business assistance grants are available to employers with 150 or fewer employees. These grants provide up to $3,000 to help cover costs associated with employees on leave. An employer may apply for up to 10 of these grants each year (one per employee on leave).

• Businesses with fewer than 50 employees must begin paying the employer portion of the premium (which is optional for businesses of this size) to be eligible for these grants. You do not need to pay the additional amount before applying for the grant.
• Businesses with 50-150 employees are required to pay the employer portion of the premium and are automatically eligible to apply for these grants.