Washington Pay Stub Requirements
Official Washington pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubWashington has the highest state minimum wage in the country — $17.13 for 2026, with higher city rates such as Seattle's $21.30 — and no tip credit. It requires paid meal and rest breaks, paid sick leave for every employee, and Washington stubs carry two state insurance deductions: Paid Family & Medical Leave and the WA Cares long-term care premium. There is no income tax on wages.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
Washington paycheck calculatorSee federal taxes and your take-home pay — free.Is a pay stub required in Washington?
Every employer must give each employee, at the time wages are paid, an itemized pay statement that is separate from the paycheck. It may be provided electronically only if the employee can receive and copy it at work or at home on payday; otherwise a written statement is required.
- Pay basis (hours or days worked)
- Rate or rates of pay
- Gross wages
- All deductions for the pay period
- Pay period dates (month, day, year)
- Payment date
How often must employees be paid?
All wages must be paid on an established regular payday at intervals no longer than monthly. When the pay period is shorter than a month, payday must fall no later than 10 calendar days after the pay period ends. Overtime must be paid on the regular payday for the period in which it was earned, or by the following payday if it can't be calculated in time.
Source: WAC 296-126-023
Washington minimum wage
Washington's minimum wage is adjusted every January 1 for inflation. It is $17.13 an hour for 2026 and $17.73 for 2027.
- Washington has no tip credit — tipped employees must be paid the full minimum wage before tips.
Source: RCW 49.46.020; Washington Department of Labor & Industries
Overtime & double time
Washington requires time and a half for hours over 40 in a workweek. There is no daily overtime rule.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No daily overtime rule. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: RCW 49.46.130
Meal & rest break requirements
Employees who work more than five hours must get a 30-minute meal period, starting between the second and fifth hour of the shift. It is paid if the employee must stay on call or on the premises in the employer's interest.
Employees must get a paid 10-minute rest break for every four hours worked, no later than the end of the third hour.
Source: WAC 296-126-092
Washington state income tax
Washington does not levy a personal income tax on wages, so no state income tax is withheld from paychecks. (The state's capital gains tax is paid by individuals on their own returns and has nothing to do with payroll.)
Source: Washington State Department of Revenue
Paid sick leave
Washington's paid sick leave law covers every employee in the state, regardless of employer size.
| Rule | Detail |
|---|---|
| Accrual rate | At least 1 hour of paid sick leave for every 40 hours worked. |
| Minimum available per year | No annual cap on accrual. |
| Accrual cap | At least 40 unused hours carry over to the next year. |
| Eligibility & carryover | Accrual starts at hire; employees can use paid sick leave from their 90th calendar day of employment. |
Source: RCW 49.46.210; Washington Department of Labor & Industries
Vacation & paid time off (PTO)
Washington does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.
Vacation pay the employer has promised under its policy can be claimed like other wages due.
Source: No Washington vacation statute; terms set by employer policy or contract
Final paycheck rules
Whether an employee is discharged or leaves voluntarily, Washington requires wages due to be paid at the end of the established pay period.
| Situation | Final wages due |
|---|---|
| Fired or laid off | At the end of the established pay period |
| Quits (with or without notice) | At the end of the established pay period |
Source: RCW 49.48.010(2)
Other Washington payroll taxes employers should know
Washington employees pay two state premiums through payroll — Paid Family & Medical Leave and WA Cares — while employers pay state unemployment insurance and their own share of the Paid Leave premium.
| Tax | Rate | Notes |
|---|---|---|
| Paid Family & Medical Leave | 1.13% of gross wages in 2026; employees pay 71.43% of it (about 0.807% of wages) and employers 28.57% | Applies to wages up to the 2026 Social Security cap of $184,500. Employers with fewer than 50 employees don't have to pay the employer share but must still collect the employee share. |
| WA Cares Fund (employee-paid) | 0.58% of gross wages | No wage cap. Employees with an approved exemption from ESD are not charged. |
| Unemployment Insurance (employer-paid) | 0.27%–6.03% in 2026 for qualified employers (experience rate + social cost + employment administration fund) | 2026 taxable wage base is $78,200 per employee. New employers pay 115% of their industry's average rate. |
Source: Washington Employment Security Department — Paid Leave, WA Cares Fund, and 2026 unemployment tax rates
Common questions about Washington pay stubs
What is Washington's minimum wage in 2026?
$17.13 an hour statewide, the highest state rate in the country. Seattle's is $21.30. Washington has no tip credit.
Do Washington employers have to give breaks?
Yes — a paid 10-minute rest break for every four hours and a 30-minute meal period for shifts longer than five hours.
What are the PFML and WA Cares deductions?
Paid Family & Medical Leave (total premium 1.13% for 2026, mostly paid by employees) and the WA Cares Fund long-term care premium (0.58% of wages, employee-paid).
How much paid sick leave do Washington employees get?
At least 1 hour for every 40 hours worked, with no annual cap on accrual and at least 40 hours carried into the next year. It can be used from the 90th day of employment.
Guides that go with this page
Washington's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- Why a bonus check looks so small — Supplemental wage withholding is a prepayment, not a tax rate.
- The extra 0.9% above $200,000 — Why your employer's withholding and what you actually owe can disagree.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- WAC 296-126-040 (itemized pay statement)
- WAC 296-126-023 (payment of wages; regular paydays)
- RCW 49.48.010 (wages due on termination)
- RCW 49.52.070 (civil liability for double damages)
- ESD — Paid Family & Medical Leave premium rate increases to 1.13% in 2026
- WA Cares Fund — Employer information
- ESD — 2026 tax rates for employers (PDF)
- ESD — How we determine tax rates (taxable wage base)
- Washington L&I — 2026 minimum wage announcement ($17.13)
- Washington L&I — Local minimum wage rates
- Seattle Office of Labor Standards — Minimum wage
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.