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Washington Paid Family and Medical Leave

Overview

Washington's Paid Family & Medical Leave (PFML) is an insurance program funded through premiums paid by employers and workers in the form of paycheck withholdings. Employers, regardless of size, are required to collect and remit these premiums quarterly.

2026 Premium Rates

Starting January 1, 2026, the total premium rate is 1.13% of gross wages (up to the Social Security wage cap of $184,500).

Premium split

The premium is shared between employer and employee:

  • Employee withholding rate: 0.808% of gross wages (71.43% of total premium)
  • Employer contribution rate: 0.323% of gross wages (28.57% of total premium)

Note: Employers with fewer than 50 Washington employees are not required to pay the employer portion but must still collect and remit the employee portion.

How to Set up in ProPay

If the employer is subject to WA unemployment and disability taxes, Paid Family and Medical Leave will automatically be withheld from employees' paychecks. The system will also accrue the employer's liability.

Setup options

Go to Employer > Employer Setup > Screen 5 (Multi-State Settings) and configure the following options as needed:

  • Exempt from PD-FML: Check if the employer is exempt from Paid Family and Medical Leave
  • Withhold PD-FML: Check to withhold Paid Family and Medical Leave payments
  • Employer pays employee portion: Check if the employer wishes to pay the employee's portion of PD-FML

Remittance

Premiums are due quarterly and must be remitted before the end of the month after each completed calendar quarter.

Quarterly due dates

Reporting quarter Payment due before
January - March April 30
April - June July 31
July - September October 31
October - December January 31

Important: Paid Family and Medical Leave premiums must be remitted separately from Unemployment Insurance payments.

Creating the FMLA Report File

To create your FMLA report file for upload:

  1. Go to Client Functions > Electronic Functions > Magnetic Media.
  2. Select State Quarterly Returns.
  3. Select FMLA.
  4. Select the client(s) and reporting period.
  5. Create your file and save it.

Uploading to Washington State

The file is uploaded to the Washington Paid Family and Medical Leave website.

To upload your report:

  1. Log in to your SAW account at https://secureaccess.wa.gov/myAccess/saw/select.do
  2. If you haven't already, add Paid Family Leave to your SAW account:
    • Select Add A New Service
    • Select I would like to browse a list of services
    • Scroll to Employment Security Department
    • Select Paid Family and Medical Leave from the drop down menu
    1. Select Paid Family and Medical Leave from your list of services.
    2. Under Reporting Period, select the quarter and year you are reporting.
    3. Under Filing Methods, select your filing method:
      • Manual Entry - For up to 50 employees
      • File Upload - For bulk wage reporting

      Manual entry method

      1. Enter required information for each employee in the Wage Detail Records section.
      2. Click Save after each entry.
      3. Review the summary table for accuracy.
      4. Click Next.
      5. Enter total premiums withheld in the Total Employee Premiums Withheld field.
      6. Read the certification, check the checkbox, and click Submit.

      File upload method

      1. Select the radio button next to Delimited under File Format.
      2. Click Browse and select your wage report file.
      3. Enter the total premiums withheld in the Premium Withholding section.
      4. Click Next to submit your report.
      5. Note the confirmation number for your records.

      Exemptions

      Employer size exemption

      Employers with fewer than 50 Washington employees are not required to pay the employer portion of the premium but must still collect and remit the employee portion.

      Localization

      Out-of-state employers who have employees based in Washington are required to collect premiums and remit on behalf of their Washington employees. An employee is covered if they primarily work in Washington, even if they sometimes travel for work out of state.

      Voluntary plan participants

      Voluntary Plan employers are not required to withhold state plan premiums but are still required to report employee wages and hours.

      Self-employed persons

      Self-employed persons may opt in to the state plan. They must participate for an initial period of three years and cover the employee share of the premium.

      Additional Information

      For additional information, contact the Washington Paid Family Leave office at (833) 717-2273.

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