Washington employer payroll tax calculator 2026
Hiring in Washington? Washington sets a new employer's unemployment tax rate by industry, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee the federal part is $4,632 a year; enter your Washington rate below for the state part.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| Employer payroll taxes | $4,632.00 |
| Total cost before benefits | $64,632.00 |
Per two-week payroll: $2,485.85. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
Washington unemployment tax (SUTA) for new employers
Washington charges new employers 115% of their industry's average rate for 2026 (at least 1%). Enter the rate from your notice.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay Washington on time and FUTA is 0.6% on the first $7,000. If Washington ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other Washington payroll programs
- Paid Family & Medical Leave, employer share: The premium is 1.13% of wages up to $184,500; employers with 50+ employees pay 28.57% of it (about 0.32% of wages). Smaller employers only withhold the employee share.
- WA Cares (0.58% of wages) is paid by employees.
- Workers' compensation is charged per hour worked, shared by employer and employee.
What an employee costs in Washington
| Salary | Federal employer taxes | Washington employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $0.00 | $43,102.00 | 7.8% |
| $60,000 | $4,632.00 | $0.00 | $64,632.00 | 7.7% |
| $100,000 | $7,692.00 | $0.00 | $107,692.00 | 7.7% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit. Washington unemployment tax isn't included because its rate depends on your industry.
How much does a $40,000 employee cost in Washington?
About $43,102 a year: the $40,000 salary plus $3,102.00 of federal employer taxes (before Washington unemployment tax, which depends on your industry), before benefits. That's $1,657.77 per two-week payroll.
How much does a $60,000 employee cost in Washington?
About $64,632 a year: the $60,000 salary plus $4,632.00 of federal employer taxes (before Washington unemployment tax, which depends on your industry), before benefits. That's $2,485.85 per two-week payroll.
How much does a $100,000 employee cost in Washington?
About $107,692 a year: the $100,000 salary plus $7,692.00 of federal employer taxes (before Washington unemployment tax, which depends on your industry), before benefits. That's $4,142.00 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $10,442 a year taken out of pay — federal income tax, their own Social Security and Medicare and Washington taxes — and takes home $49,558 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $4,632.00 of employer taxes plus your unemployment tax. See the employee's side line by line in the Washington paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
Washington figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- Washington ESD — How we determine tax rates — for 2026, new employers pay 115% of the average rate for their industry; minimum 1%; 2026 wage base $78,200 (checked 2026-09-28)
- Washington ESD — PFML premium rate for 2026 — 1.13%; employers 28.57%, employees 71.43%; fewer than 50 employees not required to pay the employer portion
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the Washington SUTA rate for new employers?
Washington doesn't have a single new-employer rate: Washington charges new employers 115% of their industry's average rate for 2026 (at least 1%). Enter the rate from your notice.
What is the Washington unemployment tax wage base for 2026?
$78,200 per employee per year.
How much does it cost to employ someone for $60,000 in Washington?
$64,632 a year before Washington unemployment tax and benefits; the state rate depends on your industry.