Washington PFML and WA Cares are separate payroll premiums with different funding and wage-cap rules. For 2026 state-plan coverage, Paid Family and Medical Leave uses a 1.13% total premium, with an employee share of up to 71.43% of that premium. WA Cares generally uses a 0.58% employee premium without the Social Security wage cap, subject to coverage and exemption rules.
Reviewed November 3, 2026, this Washington guide focuses on premiums deducted from wages paid in 2026. It also flags the announced January 1, 2027 PFML change so next year's rate is not applied early. Examples assume ordinary covered employment in the state plan, no exemption and no employer payment of the employee share unless stated otherwise.
What do PFML and WA Cares mean on a Washington pay stub?
They fund different state programs; neither line is the employee's current leave-benefit payment. Paid Family and Medical Leave provides qualifying family or medical leave benefits. WA Cares funds long-term care benefits under its own contribution and eligibility requirements. Payroll labels can differ, so ask for the employer's code definitions.
The state premium estimator explains collection of both premiums. Paying a premium does not by itself approve a claim, establish job protection or determine a benefit amount. An actual leave claim and any employer-paid supplemental leave require separate records.
Keep these lines separate from federal Social Security and Medicare, employer unemployment insurance and any other applicable deduction. The unemployment insurance guide and disability-pay guide cover different categories that should not be combined into one unexplained insurance total.
How are 2026 PFML and WA Cares premiums calculated?
PFML's 1.13% is the total state-plan rate, not the maximum percentage of wages taken from the employee. The ESD 2026 announcement identifies the 71.43% employee and 28.57% employer shares. The employer-size rules can remove a required employer share; they do not automatically remove the employee share.
| Feature | Paid Family and Medical Leave | WA Cares |
|---|---|---|
| Rate | 1.13% total premium | 0.58% employee premium |
| Employee portion | Up to 71.43% of the total PFML premium | Generally the full WA Cares premium |
| Employer obligation | 28.57% for employers required to pay the employer share | No mandatory employer share |
| Annual premium wage cap | $184,500 for 2026 | No Social Security cap |
| Coverage differences | Approved voluntary plans and specialized coverage need review | Exemptions and elections can change collection |
The WA Cares FAQ explains its wage definition and uncapped premium. The state's reporting guidance describes gross wages without tips and the included compensation categories. A federal income-tax wage figure or net deposit is not automatically the correct state premium base.
For ordinary covered wages, multiplying 1.13% by 71.43% gives an unrounded employee PFML factor of 0.00807159. Do not interpret 71.43% as a payroll deduction from gross wages, or round the factor to a convenient percentage before computing the actual cents.
What are the premiums on a fictional $3,000 payment?
Apply the program rate, then the applicable share. Assume a covered employee receives $3,000 eligible, nontip cash wages in 2026 and has enough PFML wage-cap capacity for the entire payment. The employer is required to pay the employer PFML share and withholds the maximum employee share. There is no exemption, voluntary plan or employer pick-up of employee premiums.
Total PFML premium is $3,000 × 0.0113 = $33.90. The employee calculation is $3,000 × 0.0113 × 0.7143 = $24.21477, shown as $24.21 to cents. The employer amount in this example is $9.69. WA Cares is $3,000 × 0.0058 = $17.40.
The employee's two premium deductions total $41.61, leaving $2,958.39 before federal taxes and any other payroll deductions. That remaining amount is not a net-pay calculation. The employer's $9.69 PFML obligation is not an extra employee deduction.
The June 2026 employer reporting toolkit covers calculation and rounding methods. A quarterly amount is not always identical to adding separately rounded paycheck estimates. Check the employer's method and actual statement before treating a small difference as an error.
Why might PFML stop while WA Cares keeps coming out?
PFML has a 2026 annual premium wage cap; WA Cares does not use that cap. Consider a second independent example: the employer has already reported $183,500 of the employee's 2026 PFML-subject wages, then pays another $3,000 of eligible nontip wages. Assume no other employers or special allocation issues.
Only $1,000 remains before $184,500. Apply PFML to that $1,000, not all $3,000. Total premium is $11.30, with employee share $8.07 and employer share $3.23 in this example. WA Cares still applies to the full $3,000, giving a $17.40 employee premium. The two employee deductions total $25.47.
| Item | PFML | WA Cares |
|---|---|---|
| Current eligible nontip wages | $3,000.00 | $3,000.00 |
| Wages used for this premium | $1,000.00 | $3,000.00 |
| Employee premium | $8.07 | $17.40 |
| Required employer premium in this example | $3.23 | $0.00 |
Later covered wages may have no additional PFML premium once the applicable cap is reached while WA Cares continues. The June 2026 toolkit states that this cap applies per employer: a worker with multiple jobs must reach the cap at each employer before that employer stops assessing premiums. Total premiums can therefore exceed the amount for the same wages concentrated at one employer. Do not automatically copy the unrelated-employer federal Social Security refund rules into this state program. See our Social Security guide for the separate federal issue.
Can a small employer skip PFML, or pay the employee's share?
Employer-size relief does not generally cancel employee collection. ESD explains that businesses classified as having fewer than 50 employees are not required to pay the employer PFML portion, but must collect the employee portion or pay it for the employee. An approved voluntary plan can require a different calculation; identify the actual plan before comparing a stub with the state-plan example.
An employer may pay some or all of an employee's otherwise required premiums. For state PFML contributions, federal tax treatment of an employer pick-up is distinct from the employer's own required share. IRS Notice 2026-6 extends specified medical-benefit transition relief, but expressly does not extend the employer-pick-up relief into 2026. It contemplates wage reporting and applicable federal employment taxes for those picked-up employee PFML contributions.
Do not call that payment tax-free solely because the employee premium line disappears. Neither worked example includes an employer pick-up. Ask payroll to distinguish state premium bases, federal wages and any noncash adjustment; the imputed-income guide explains the general cash-versus-wage distinction.
What WA Cares exemptions matter in 2026?
Review current status, the exemption pathway and when it takes effect. The official exemption page lists pathways involving out-of-state residence, specified military circumstances and qualifying veteran disability status. Approval-based exemptions generally require an effective approval and supplying the letter to current and future employers.
The same page states that workers with a nonimmigrant work visa are automatically exempt from WA Cares beginning January 1, 2026, with a written choice available to keep participating. Do not give every visa holder a generic instruction to seek a new approval letter; verify the applicable current process and evidence with payroll.
The earlier private long-term-care-policy exemption had its own historical application conditions. Buying a policy now does not reopen that original application window. Current rules also allow eligible holders to discontinue that exemption within the stated January 2026–June 2028 window. Exemption changes, opting back in and loss of qualifying status need the program's current instructions.
A WA Cares exemption does not automatically exempt a person from PFML, federal payroll taxes or another state deduction. If an effective exemption was provided but deductions continued, ask payroll and ESD about the applicable correction rather than assuming every prior deduction is refundable.
What PFML change has been announced for January 2027?
Use 2026 rates for 2026 payments. The state updates page announces that, starting January 1, 2027, the total PFML rate becomes 1.2%, with 70.7% employee and 29.3% employer shares. These are shares of the total premium, not direct percentages of wages.
Review the new year's wage cap, plan and employer classification before January payroll. The payment-date guide helps separate wages earned in one period from the date they are paid. An announced future rate should not be used to explain an incorrect current-year deduction.
How do you check a suspected premium error?
- Identify the year and coverage. Confirm payment date, Washington-covered employment and state versus approved voluntary plan.
- Reconstruct eligible wages. Use the program definition, not automatically net pay or W-2 Box 1.
- Test rate and share separately. Distinguish the employee premium from required employer funding and employer pick-up.
- Check cap and exemptions. Review YTD state premium wages, effective exemptions and required employer notices.
- Request a written reconciliation. Include rounding, reporting corrections and the program's rule against later recovery of missed premiums.
A premium deduction is not proof of a federal return deduction or the tax treatment of a future benefit payment. Keep the annual employer/state statements and obtain the applicable tax guidance. Our YTD guide and correction guide help organize verified records. Generate Pay Stub can display supported payroll amounts; it cannot approve coverage, benefits or exemptions.
