Pay stub requirements
Provide an electronic or paper pay stub each payday showing the pay basis, rate or rates of pay, gross wages, all deductions for the pay period, and records required for paid sick leave.
See details →WASHINGTON PAYROLL RESOURCES · WA · REVIEWED 2026-10-03
Washington Payroll &
Pay Statement Guide
Review Washington paystub requirements, unemployment tax, Paid Leave and WA Cares premiums, workers’ compensation, and local wage rules. Run payroll for a small team and get employee statements from every calculated run.
Pay stub each paydayWashington requires itemized electronic or paper statements every payday.
No general wage income-tax withholding in 2026Payroll still includes state UI, Paid Leave, WA Cares, and workers’ compensation layers.
Reviewed 2026-10-03Checked against current Washington government sources.
AT A GLANCE
What distinguishes Washington pay-period records
Washington requires a pay stub every payday and does not currently impose a general individual income tax on wages in 2026. That does not make Washington payroll simple: employers still need to account for unemployment insurance, Paid Family and Medical Leave, WA Cares premiums, state workers’ compensation, paid-sick-leave records, and local minimum wages that can exceed the statewide rate.
No general wage income-tax withholding in 2026
Washington does not currently have an individual income tax in 2026. Employers should not replace that absence with a generic “state tax” deduction, but other Washington payroll programs still apply.
View Washington income-tax FAQ →Unemployment insurance
Washington’s 2026 unemployment taxable wage base is $78,200. Employer rates are experience-based, while new employers generally begin from an industry-based calculation subject to state minimum rules.
View UI rate guidance →Paid Leave, WA Cares, and workers’ compensation
For 2026, Paid Leave premiums are 1.13% of covered gross wages up to the $184,500 Social Security cap. WA Cares is 0.58% of gross wages with no Social Security cap. Washington also requires workers’ compensation coverage for covered workers through L&I or approved self-insurance.
View Paid Leave employer responsibilities →STATE PAYROLL OVERVIEW
What makes Washington different from other pay-statement jurisdictions
Washington combines a detailed payday statement with payroll programs that operate outside a traditional state income-tax system. Each payday, employees receive a paper or electronic pay stub showing the pay basis, rate or rates, gross wages, deductions, and paid-sick-leave information required by state rules.
Washington does not currently have an individual income tax in 2026. Instead, employers may need to withhold employee shares for Paid Family and Medical Leave and WA Cares, report and pay unemployment taxes, and maintain workers’ compensation coverage through the state’s industrial-insurance system. For 2026, Paid Leave uses a 1.13% total premium on covered wages up to $184,500; businesses with 50 or more employees pay the employer share, while smaller employers generally are not required to pay that employer portion. WA Cares uses a 0.58% employee premium with no Social Security wage cap.
Work location matters significantly because Washington allows local governments to set higher minimum wages. The 2026 statewide minimum wage is $17.13, while Seattle, SeaTac, Bellingham, Tukwila, and other jurisdictions publish higher rates or special coverage rules.
PAYROLL REQUIREMENTS CHECKLIST
The Washington requirements checklist
Use this checklist to keep Washington’s payday record, payroll premiums, wage rates, and employer-insurance obligations separate but coordinated in the same payroll review.
When a statement is required
Provide an itemized pay statement electronically or on paper each payday. If an employee cannot receive an electronic statement, provide a written one.
Information to include
Include the pay basis, rate or rates of pay, gross wages, all deductions for that pay period, and all records required for paid sick leave. Maintain the underlying payroll records for hours, earnings, additions, deductions, tips, service charges, and other required details.
State payroll withholding
Washington does not currently have general individual income-tax withholding on wages in 2026. Review Paid Leave and WA Cares premium withholding separately and do not label those program premiums as state income tax.
Other employer obligations
Review unemployment insurance, workers’ compensation, paid-sick-leave recordkeeping, the statewide minimum wage, and any higher local wage rule that applies to the employee’s actual work location.
PAYROLL RECORDS IN PRACTICE
How Washington treats the statement after payday
Electronic or paper delivery
Washington allows pay stubs to be delivered electronically or on paper each payday. If an employee cannot receive an electronic pay statement, the employer must provide a written one.
Supporting payroll records
Washington requires employers to maintain payroll records that support the pay stub, including actual daily and weekly hours, rates, total wages, tips and service charges, additions and deductions, and paid-sick-leave records. Employers should preserve those underlying records for the periods required by the applicable Washington program.
NO GENERAL WAGE INCOME TAX — BUT MULTIPLE PAYROLL PROGRAMS STILL APPLY
Separate Washington payroll premiums instead of treating them as one state tax
Washington’s absence of general individual income-tax withholding in 2026 does not eliminate state payroll calculations. Employers may need to withhold or contribute to Paid Family and Medical Leave, collect WA Cares premiums, pay unemployment taxes, and report workers’ compensation premiums under the rules that apply to the business and employee.
Paid Family and Medical Leave
As of January 1, 2026, the Paid Leave premium is 1.13% of covered gross wages excluding tips, up to the 2026 Social Security cap of $184,500. Employers with 50 or more employees pay approximately 28.57% of the premium; employees fund the remaining share. Smaller employers generally are not required to pay the employer portion.
View 2026 Paid Leave responsibilities →WA Cares
WA Cares uses a 0.58% employee premium on gross wages without a Social Security cap. Employers collect the premium or pay it on the employee’s behalf; there is no required employer share.
Review employer responsibilities →LOCAL CONSIDERATIONS
Local minimum wages can materially change a Washington Pay Run
Washington’s statewide minimum wage is $17.13 per hour in 2026, but several jurisdictions require more. Before finalizing hourly payroll, confirm where the employee actually worked and whether the local ordinance covers that employer and employee.
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SeattleSeattle’s 2026 minimum wage is $21.30 per hour. Covered employees working within Seattle should be reviewed against the city rate rather than the statewide $17.13 minimum.
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SeaTacSeaTac’s 2026 local minimum wage is $20.74 per hour for covered hospitality and transportation employers. Confirm that the employer and work fall within the ordinance before applying the rate.
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BellinghamBellingham’s 2026 minimum wage is $19.13 per hour. Work performed within the city can therefore require a higher wage floor than Washington’s statewide rate.
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TukwilaTukwila’s 2026 minimum wage is $21.65 for employers covered by the city’s size, revenue, or franchise criteria. Review the city coverage rules before applying the local rate.Official local-rate source
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Washington payroll records
1Confirm work locationIdentify the employee’s work location so the correct statewide or local minimum wage can be reviewed before payroll is calculated.›
2Enter pay and program detailsAdd employer and employee information, pay period, pay basis, rates, hours, earnings, deductions, and the program information needed for Paid Leave, WA Cares, UI, and workers’ compensation.›
3Review payroll calculationsReview gross pay, applicable local wage floors, federal deductions, Paid Leave and WA Cares withholding, employer contributions, and net pay.›
4Generate the payday recordsCreate the Washington pay stub with the required pay basis, rates, gross wages, deductions, and paid-sick-leave information together with the supporting bookkeeping records.›
5Retain the supporting recordsPreserve the hours, rates, earnings, deductions, sick-leave records, and program reports needed to support the pay statement and Washington payroll filings.›
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OFFICIAL WASHINGTON SOURCES USED FOR THIS PAGE
Official Washington sources used for this page
This guidance is based on Washington government sources. Paystub rules, wage floors, unemployment wage bases, Paid Leave premiums, and local rates can change, so recheck the applicable source before acting.
01
Washington L&I · Payroll & Personnel Records
Official pay-stub content, electronic/paper delivery, payroll records, and paid-sick-leave record requirements.
02
Washington Employment Security Department · UI tax rates
Official unemployment rate framework and 2026 taxable wage base of $78,200.
03
Washington Paid Family and Medical Leave · Employer roles
Official 2026 Paid Leave premium split and WA Cares employer collection responsibilities.
04
Washington L&I · Workers’ compensation account
Official guidance for businesses hiring employees and establishing workers’ compensation coverage.
05
Washington L&I · Local Minimum Wage Rates
Official 2026 local minimum-wage summary for Seattle, SeaTac, Bellingham, Tukwila, and other Washington jurisdictions.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Washington state and local-government sources and is periodically reviewed against current agency guidance. We use L&I, Employment Security Department, Paid Leave, Department of Revenue, and official local wage resources whenever available.
FREQUENTLY ASKED QUESTIONS
Washington pay-statement FAQ
Does Washington require pay stubs?
Yes. Employers must provide an itemized pay statement electronically or on paper each payday. If an employee cannot receive an electronic statement, the employer must provide a written one.
What information should a Washington pay stub include?
Washington requires the pay basis, rate or rates of pay, gross wages, all deductions for the pay period, and the records required for paid sick leave. Employers also maintain more detailed payroll records supporting hours, wages, tips, service charges, additions, and deductions.
Does Washington have state income-tax withholding from wages in 2026?
No general individual income tax currently applies in Washington in 2026. Employers still need to address other state payroll programs such as unemployment insurance, Paid Family and Medical Leave, WA Cares, and workers’ compensation.
What is Washington’s 2026 unemployment taxable wage base?
The Employment Security Department lists a 2026 taxable wage base of $78,200 per employee for unemployment taxes.
What are the 2026 Paid Leave and WA Cares premium rates?
The 2026 Paid Leave premium is 1.13% of covered gross wages excluding tips up to the $184,500 Social Security cap. WA Cares uses a 0.58% employee premium on gross wages with no Social Security cap. The employer/employee funding rules differ between the two programs.
Can a Washington city require a higher minimum wage?
Yes. Washington L&I lists multiple local jurisdictions with higher 2026 wage floors, including Seattle, SeaTac, Bellingham, Tukwila, Renton, Everett, Burien, and unincorporated King County. Use the rule that applies to the employee’s actual work location and employer coverage.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Washington Pay Run, review payroll premiums and local wage requirements before completion, and keep the applicable Washington sources with your payroll workflow.