As of January 1, most Washington employers are required to start withholding Paid Family and Medical Leave (PFML) premiums equal to 0.4% of the employee’s gross wage from each employee’s paycheck. Employers with 1 – 49 employees will not be required to pay the employer portion of the premiums but are still required to collect and remit the employee portion. An employer with 50 or more employees must pay 37% of the premium and withhold 63% of the premium from the employee’s paycheck.
Important for employers
- Employers must collect and remit premiums starting in 2019.
- Employers can elect to pay the employee’s share of the premium.
- The total premium is 0.4%, shared by the employer (37%) and employee (63%).
- Premiums must be remitted quarterly during the month following each completed calendar quarter.
- Premium withholdings are capped at the social security cap of $128,400 in 2018.
Premiums are due to the state at the end of the month following each completed calendar quarter. Therefore, the premium for the January – March quarter is due by April 30, 2019. For additional information, please click here.
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