Washington Paid Leave: An Employer’s Guide

Written by Montiae Couse · Last reviewed October 5, 2026

Short answer

Washington Paid Family & Medical Leave is a state program run by the Employment Security Department. Employees apply directly with the state, but employers have their own responsibilities: collecting and reporting premiums every quarter, posting the required notice, notifying employees who may qualify, and, for many employers, protecting the employee’s job and health coverage during leave.

What you need to know

Employers of every size must collect premiums and file a Paid Leave report every quarter, even in a quarter with no payroll.
Every employer must display the required Paid Leave poster.
Employers must notify an employee in writing when the employee may qualify for Paid Leave, using the state’s notice.
Employees apply directly with the state. The state notifies the employer about the application.
Job protection and continued health coverage now apply at a lower employer size than before. See the current numbers below.
Employers cannot require an employee to use other leave before using Paid Leave.
Figures such as the premium rate and thresholds change. The state’s current pages control.

2026 Paid Leave numbers for Washington employers

Total premium rate: Amount1.13% of each employee’s gross wages; NotesNot including tips, up to the Social Security wage cap
Employee share: AmountUp to 71.43% of the premium; NotesWithheld from pay, or paid by the employer on the employee’s behalf
Employer share: AmountAbout 28.57% of the premium; NotesRequired for employers with 50 or more employees
Social Security wage cap: Amount$184,500; NotesPremiums stop once an employee reaches the cap; wages are still reported
Employer premium-share threshold: Amount50 or more employees; NotesDetermined each September; applies for the following calendar year
Job-protection employer threshold: Amount25 or more employees; NotesFor eligible employees who have worked for the employer at least 180 calendar days
Maximum weekly benefit: Amount$1,647; NotesPaid by the state to the employee, not by the employer

2026 figure	Amount	Notes
Total premium rate	1.13% of each employee’s gross wages	Not including tips, up to the Social Security wage cap
Employee share	Up to 71.43% of the premium	Withheld from pay, or paid by the employer on the employee’s behalf
Employer share	About 28.57% of the premium	Required for employers with 50 or more employees
Social Security wage cap	$184,500	Premiums stop once an employee reaches the cap; wages are still reported
Employer premium-share threshold	50 or more employees	Determined each September; applies for the following calendar year
Job-protection employer threshold	25 or more employees	For eligible employees who have worked for the employer at least 180 calendar days
Maximum weekly benefit	$1,647	Paid by the state to the employee, not by the employer

These are 2026 figures. The state recalculates the premium rate each year, and other amounts and thresholds also change. Always check the current figures at paidleave.wa.gov before relying on them.

Does Paid Leave apply to our business?

Washington Paid Leave states that employers of every size are required to collect premiums and submit reports each quarter, and to notify employees about the program. Employers can instead use an approved voluntary plan for family leave, medical leave or both; voluntary plans are employer-run programs with their own approval requirements. Tribal businesses can opt in.

Businesses with fewer than 50 employees do not have to pay the employer share of the premium, but still have a role in the program. The state also offers grant programs for employers with fewer than 150 employees.

Premiums and quarterly reporting

Collect the employee premium each pay period, or pay some or all of it on the employee’s behalf.
If you have 50 or more employees, pay the employer share as well.
Every quarter, file a report with each employee’s total hours worked (including paid time off) and total wages (excluding tips), and pay the premiums. A report is required even if there was no payroll.
You cannot collect missed employee premiums in later pay periods.

Washington Paid Leave currently states that, starting August 2026, it began applying interest to overdue premium balances, and that penalties for late reports are coming. The state’s billing and late fees page has the current status and schedule.

Required employer notices

Paid Leave workplace poster: TriggerOngoing requirement; DeadlinePosted where other employment notices are customarily posted; Who it applies toAll employers
Employer-to-employee Paid Leave notice (state form): TriggerYou learn that an employee is taking time off for their own health condition, or to care for a family member with a health condition, and may qualify for Paid Leave; DeadlineWithin 5 business days of learning the employee had a qualifying event; Who it applies toAll employers
Job-protection rights notice (state form): TriggerAn employee eligible for job protection takes, or is expected to take, continuous Paid Leave lasting at least two typical workweeks, or intermittent Paid Leave for one qualifying event totaling more than 14 typical workdays; DeadlineNo later than 5 business days before the employee’s expected return to work, or as soon as practicable if you learn of the leave less than 5 business days before that date. Re-issue it if the leave end or return date changes; Who it applies toEmployers required to provide job protection
FMLA coordination notice (optional): TriggerYou choose to count job-protected FMLA leave against the employee’s Paid Leave job protection; DeadlineWithin 5 business days of the leave request or start, and at least monthly during the FMLA leave year; Who it applies toEmployers covered by FMLA that choose to coordinate

Notice	Trigger	Deadline	Who it applies to
Paid Leave workplace poster	Ongoing requirement	Posted where other employment notices are customarily posted	All employers
Employer-to-employee Paid Leave notice (state form)	You learn that an employee is taking time off for their own health condition, or to care for a family member with a health condition, and may qualify for Paid Leave	Within 5 business days of learning the employee had a qualifying event	All employers
Job-protection rights notice (state form)	An employee eligible for job protection takes, or is expected to take, continuous Paid Leave lasting at least two typical workweeks, or intermittent Paid Leave for one qualifying event totaling more than 14 typical workdays	No later than 5 business days before the employee’s expected return to work, or as soon as practicable if you learn of the leave less than 5 business days before that date. Re-issue it if the leave end or return date changes	Employers required to provide job protection
FMLA coordination notice (optional)	You choose to count job-protected FMLA leave against the employee’s Paid Leave job protection	Within 5 business days of the leave request or start, and at least monthly during the FMLA leave year	Employers covered by FMLA that choose to coordinate

These notices are separate requirements with different triggers. The state’s employer pages and toolkit provide the current forms and details.

What the employee does, and what the state tells you

Employees apply for Paid Leave directly with the Employment Security Department and file weekly claims. When they can, employees must give you 30 days’ notice before using Paid Leave; when that is not possible, notice must be given when practical. The state notifies you when a current employee applies, including the requested leave dates, and again when it makes a decision. According to the state’s employer toolkit, you have 18 days after the first notification to contest the claim.

Do we have to hold the employee’s job?

According to Washington Paid Leave, starting January 1, 2026, most employers in Washington with 25 or more employees must provide job protection to eligible employees taking Paid Leave. Eligible employees are those who have worked for the employer for at least 180 calendar days; the previous minimum-hours requirement no longer applies. Job protection means the employee must be restored to the same or an equivalent job, with the same pay, benefits and working conditions, and cannot be terminated, demoted or penalized for taking leave.

2026: Employer size25+ employees; Employee tenure180 calendar days
2027: Employer size15+ employees; Employee tenure180 calendar days
2028 and beyond: Employer size8+ employees; Employee tenure180 calendar days

Year	Employer size	Employee tenure
2026	25+ employees	180 calendar days
2027	15+ employees	180 calendar days
2028 and beyond	8+ employees	180 calendar days

For job protection, the state counts an employer as having 25 or more employees when it has at least 25 employees on its Washington payroll each workday for 20 or more calendar weeks, in the current or preceding calendar year.

The state lists limited exceptions, including for certain highly paid employees, employees who do not return on time, positions that would not have existed, and certain mass layoffs. These exceptions have specific conditions; review the state’s job protection page and RCW 49.45.060 rather than relying on a summary.

Washington’s 2026 job-protection requirements are in effect. The state notes that some implementation details may continue to be updated, so employers should check the current Paid Leave guidance when administering leave.

Health coverage during leave

Starting January 1, 2026, if an employee qualifies for job protection under Paid Leave, the employer must maintain the employee’s existing health insurance as if they were still working, without a break in coverage, until the leave ends or the employee returns to work. If the employee normally pays part of the health insurance premium, the employer can require them to continue paying their share.

According to the state, this requirement does not apply when the employee does not qualify for job protection, is no longer employed when they apply for Paid Leave, or does not return within the allowed timeframe. Employers may still choose to continue coverage.

Paid Leave and federal FMLA

Washington Paid Leave and the federal Family and Medical Leave Act (FMLA) are separate programs. FMLA covers private employers with at least 50 employees, government agencies and schools, and not every employee is eligible.

Starting in 2026, if an employee takes job-protected FMLA leave when they could have used Paid Leave, the state says an employer may choose to count that FMLA time against the employee’s Paid Leave job protection. This is optional. An employer that does so must give the employee written notice explaining how the leave counts toward Paid Leave job protection, the 12-month period designated as the FMLA leave year, the remaining job-protected time, and that Paid Leave benefit eligibility is not affected.

Paid time off and supplemental benefits

Washington Paid Leave states that employers cannot require an employee to use other leave before using Paid Leave.

If an employee receives wages or paid time off for the same time as Paid Leave, it generally reduces their Paid Leave benefit. The exception is a supplemental benefit: a payment the employer chooses to offer on top of Paid Leave, such as salary continuation or PTO used to top up the state benefit. Offering supplemental benefits is the employer’s choice, and accepting them is the employee’s choice. The state asks employers to make clear which payments are supplemental benefits rather than regular PTO, because employees should not report supplemental benefits on their weekly claim.

Short-term disability and workers’ comp

Private short-term disability insurance is separate from Washington Paid Leave. According to the state, an employee can receive short-term disability at the same time as Paid Leave, but short-term disability plans can have restrictions, so employers should make sure employees understand their plan’s requirements.

Does Washington State have short-term disability? →

Washington Paid Leave states that a worker cannot receive workers’ compensation time-loss or wage-replacement benefits for the same week they receive Paid Leave. Medical-only workers’ compensation payments from L&I are allowed while on Paid Leave.

Workers’ comp vs. disability insurance →

For how Paid Leave fits with disability insurance and income protection more broadly, see Washington Paid Leave and disability insurance.

Washington Paid Leave and disability insurance →

Employer Paid Leave checklist

Required Paid Leave poster displayed
Paid Leave employer account and reporting process set up
Quarterly reports filed, including quarters with no payroll
Premium calculations and withholding checked against the current rate and your employer-size status
Process in place to send the employer-to-employee notice within 5 business days
Job-protection eligibility checked for your employer size and each employee’s tenure
Process in place for the job-protection rights notice, including its timing before the employee’s return
Health coverage continuation responsibilities checked
FMLA coordination approach reviewed, if FMLA applies to you
Short-term disability plan terms reviewed, if you offer a plan
Supplemental benefit and PTO approach documented and explained to employees

Want a broader picture of what your benefits currently cover? The Benefits Checkup is a quick way to start.

Common questions

Is Washington Paid Leave job protected?

For many employees, yes. Starting in 2026, most employers with 25 or more employees must provide job protection to employees who have worked for them for at least 180 calendar days. The employer-size threshold is scheduled to drop in 2027 and 2028. Limited exceptions apply.

Does Washington Paid Leave run at the same time as FMLA?

They are separate programs. Starting in 2026, an employer may choose to count job-protected FMLA leave against an employee’s Paid Leave job protection, but only with specific written notice to the employee.

Do small employers pay Paid Leave premiums?

Employers with fewer than 50 employees do not have to pay the employer share, but must still collect the employee share or pay it on the employee’s behalf, and must file quarterly reports.

Can we require employees to use PTO before Paid Leave?

No. Washington Paid Leave states that employers cannot require an employee to use other leave before using Paid Leave.

Do we have to keep an employee’s health insurance during Paid Leave?

Starting in 2026, yes, if the employee qualifies for job protection. The employee can be required to keep paying their normal share of the premium.

Sources

Coverage depends on eligibility, policy terms, applicable programs and individual circumstances.

Educational information only, not legal or tax advice. Check official sources for current program rules.

Written by Montiae Couse

Licensed Washington Insurance Producer · Life & Disability · WAOIC #1382988 · Verify license

Last reviewed: October 5, 2026