On January 1, 2023, the premium rate for Washington’s Paid Family and Medical Leave program will be 0.8%, increasing from 0.6% in 2022. Employers will pay 27.24% of the premium and employees will pay 72.76%,slightly changing the proportion of 26.78% for employers and 73.22% for employees in 2022.
Employers with fewer than 50 employees will continue not to be required to pay the employer portion of the premiums to the Employment Security Department (ESD), but they must continue to report each employee’s total gross wages (except for tips) to the ESD. Employers may choose to withhold the entire employee portion of the premiums from the employee’s gross pay, or to cover all or some of the employee portion on their behalf. Premium withholdings are capped at the Social Security cap, which is $160,020 in 2023. Once an employee’s premium reaches the cap, employers need to stop collecting premiums from those employees but continue reporting their wages to the ESD.
Employers using a voluntary plan for family or medical leave may need to follow different calculations. The information about voluntary plans is available at paidleave.wa.gov/voluntary-plans.
Employers are required to inform their employees about the Paid Family and Medical Leave program by posting a notice in conspicuous places on their premises where employment-related notices are customarily posted. The mandatory poster for 2023 is available through the link to the ESD website below.
References:
- Your role and responsibility – WA Employment Security Department
- Washington Paid Family & Medical Leave Program will Start in 2019
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