--- title: Washington Paid Family & Medical Leave description: The premium is 1.13 percent in 2026 and 1.2 percent in 2027. --- [Skip to content](https://help.backofficenow.com/articles/wa-pfml#main-content) English Show submenu for translations [More support](https://help.backofficenow.com/kb-tickets/new?hsLang=en) [Partner portal](https://tickets.backofficenow.com/tickets-view?hsLang=en) [![Boss Primary Logo w-o Descriptor\_Gray on White](https://help.backofficenow.com/hs-fs/hubfs/Logos%20and%20Branding%20guide/Logos/Logos%20without%20descriptors/Primary%20Logos%20without%20descriptors/Boss%20Primary%20Logo%20w-o%20Descriptor_Gray%20on%20White.png?width=350&height=172&name=Boss%20Primary%20Logo%20w-o%20Descriptor_Gray%20on%20White.png)](https://www.backofficenow.com) Open main navigation Close main navigation - English Show submenu for translations - [More support](https://help.backofficenow.com/kb-tickets/new) - [Partner portal](https://tickets.backofficenow.com/tickets-view) - BOSS Home BOSS Home Hello! How can we help you today? - There are no suggestions because the search field is empty. 1. [BOSS knowledge base](https://help.backofficenow.com/?hsLang=en) 2. [Compliance](https://help.backofficenow.com/compliance?hsLang=en) 3. [Washington](https://help.backofficenow.com/compliance?hsLang=en#washington) # Washington Paid Family & Medical Leave ## The premium is 1.13 percent in 2026 and 1.2 percent in 2027. ## The rule Washington Paid Leave says that as of January 1, 2026, the premium is 1.13 percent of gross wages, not including tips, up to the 2026 Social Security cap of $184,500. Employers with 50 or more employees pay up to 28.57 percent of the premium, and employees pay 71.43 percent. The Employment Security Department says that on January 1, 2027 the premium rises to 1.2 percent. Employers will pay 29.3 percent of that premium and employees will pay 70.7 percent. Employers with fewer than 50 employees are not required to pay the employer portion, but they still collect the employee premium or pay it themselves. Size is calculated each September 30. ## What employers must do Use the 2026 rate and split for 2026 wages, including the third and fourth quarters. Switch to 1.2 percent for wages in 2027. Do not collect a missed premium in a later pay period. The Department said penalties on past-due reports and interest on overdue premiums began August 1, 2026. ## Effective dates 1.13 percent for 2026. 1.2 percent starting January 1, 2027. ## What this means for BOSS partners and associates BOSS is often the employer of record for the associate. Wage, break, leave, posting, and tax rules usually follow the state where the associate works. Tell BOSS that state before the assignment starts. Associates should record every hour worked on the timesheet. Do not promise a pay practice, a leave bank, or a posting the statute does not require. Questions? Contact BOSS Support at support@backofficenow.com. ## Sources - [Washington Paid Leave, 2026 premium](https://paidleave.wa.gov/estimate-your-paid-leave-payments/) - [Employment Security Department, 2027 rate](https://esd.wa.gov/about-us/news-release/2026/paid-family-medical-leave-premium-rate-increases-12-2027) This article is general information, not legal advice. 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