Washington’s Paid Family and Medical Leave Act, usually shortened to Washington PFMLA, is a state insurance program that pays a portion of your wages when you take time off for your own serious health condition, a new child, a seriously ill family member, or certain military-related situations. In 2026, the benefit tops out at $1,647 per week. The program is run by the Employment Security Department (ESD) and funded by premiums shared between workers and employers at a combined 1.13% of wages.
Who Qualifies
You need at least 820 hours of work in Washington during your qualifying period.1Washington State Legislature. Washington Code RCW 50A.15.010 – Eligibility Hours from more than one employer count, so part-time jobs stack. The qualifying period is normally the first four of the last five completed calendar quarters before you apply; if that window falls short, ESD looks at the last four completed quarters instead.2Washington State’s Paid Family and Medical Leave. Qualifying Period Definition
Nearly every Washington worker is covered. The main exclusions are federal employees, employees of tribally-owned businesses on tribal land, and self-employed people who haven’t opted in.3Washington State’s Paid Family and Medical Leave. How Paid Leave Works If you’re self-employed and want in, you commit for three years, pay only the employee share of the premium, and get a 30-day window at the end of that term to withdraw before coverage auto-renews annually.4Washington State’s Paid Family and Medical Leave. Elective Coverage Opt In
What You Can Take Leave For
Medical leave covers a serious health condition that keeps you from working, including illness, injury, surgery recovery, and pregnancy-related conditions. Family leave covers bonding with a new child within 12 months of birth, adoption, or foster placement.5Washington State’s Paid Family and Medical Leave. New Parents It also covers caring for a family member with a serious health condition and certain military situations, like handling logistics after a short-notice deployment or spending time with a service member on rest and recuperation leave.6Paid Family and Medical Leave. Find Out How Paid Leave Works
The definition of “family member” is broader than most people assume. It covers spouses, domestic partners, children, parents, siblings, grandparents, grandchildren, and in-laws. It also covers anyone with an expectation that you’ll care for them, whether or not you live together.7Washington State’s Paid Family and Medical Leave. Family Member Definition That last category, sometimes called chosen family, can include a close friend you’ve committed to help.
How Much You Get and for How Long
You can take up to 12 weeks of family leave or 12 weeks of medical leave in a benefit year. If you need both in the same year, the combined cap is 16 weeks. A pregnancy complication that leaves you incapacitated can add two more weeks, for a maximum of 18.8Paid Family and Medical Leave. Washington State’s Paid Family and Medical Leave
Your weekly benefit depends on how your average weekly wage compares to the state’s. The formula is progressive:
- If your wage is at or below half the state average, you receive 90% of your average weekly wage.
- If your wage is above that halfway mark, you receive 90% of half the state average, plus 50% of the amount your wage exceeds that halfway mark.
The benefit is capped at 90% of the state average weekly wage, which comes to $1,647 per week for 2026 and adjusts each year.9Washington State Legislature. Washington Code RCW 50A.15.020 – Waiting Period and Weekly Benefit The calculation uses your two highest-earning quarters during your qualifying period. Lower earners replace a larger share of their paycheck; higher earners see a bigger dollar amount but a smaller replacement rate.
What Comes Out of Your Paycheck
For 2026, the total premium is 1.13% of gross wages. Employees pay 71.43% of that (about 0.81% of wages); employers cover the remaining 28.57% (about 0.32%).10Washington State’s Paid Family and Medical Leave. Updates On a $60,000 salary, that’s roughly $484 a year from your paychecks and about $193 from your employer. Rates reset every January based on the program’s finances.
Employers with fewer than 50 employees don’t have to pay the employer share, though some do voluntarily. Either way, your eligibility for benefits turns on the 820 hours, not on whether your employer kicks in.
How to Apply
Gather Documents
You’ll need identity verification and documentation of your reason for leave. For identity, submit one standalone document like a passport or driver’s license, or two alternates from the approved list.11Washington State’s Paid Family and Medical Leave. Identification Verification Documents Without a Social Security number or ITIN, contact ESD for a paper application.
For medical leave or family leave to care for someone, you need the state’s certification form completed by you and your healthcare provider, an FMLA form, or a doctor’s note containing the same information.12Paid Family and Medical Leave. Apply Now The certification has to describe the condition and estimate when leave is needed.
Notify Your Employer
For planned events like a scheduled surgery or an expected due date, give your employer written notice at least 30 days before leave starts.13Washington Paid Family and Medical Leave. Notice to Employer For something unexpected, notify them as soon as you can.
File Online, Then File Weekly
Applications go through a SecureAccess Washington (SAW) account at secureaccess.wa.gov, with Paid Leave added as a service.12Paid Family and Medical Leave. Apply Now You’ll enter employment details, upload your documents, and submit for review.
Most leave types start with a seven-day unpaid waiting period. Bonding leave for the birth or placement of a child has no waiting period.9Washington State Legislature. Washington Code RCW 50A.15.020 – Waiting Period and Weekly Benefit Once approved, file a weekly claim every week you’re still on leave. Missing a weekly filing can delay or interrupt payments.
Will Your Job Be Waiting When You Return?
Collecting benefits and getting your job back are two separate questions. Starting in 2026, employers with 25 or more employees must restore you to the same or an equivalent position, with the same pay, benefits, and conditions, as long as you’ve worked for them at least 180 days.14Washington State Legislature. Washington Code RCW 50A.35.010 – Employment Protection The threshold tightens on a schedule:
- 2026: 25 or more employees
- 2027: 15 or more employees
- 2028 and beyond: 8 or more employees
An employer hits the threshold when it has that many employees on its Washington payroll each workday during 20 or more calendar weeks in the current or preceding year.15Washington State’s Paid Family and Medical Leave. Job Protection Requirements for Employers Below the threshold, you can still receive benefits, but the law doesn’t guarantee your specific job. One narrow exception at any employer: salaried workers in the top 10% of pay can be denied restoration if reinstating them would cause substantial economic injury and the employer told them so before the leave began.14Washington State Legislature. Washington Code RCW 50A.35.010 – Employment Protection
Using PTO on Top of Your Benefits
Your employer can offer a “supplemental benefit” that tops off your state payment, usually by letting you draw down PTO or by paying salary continuation that bridges the gap to your regular pay. Employers aren’t required to offer this, and if they do, taking it is your choice. The rule to know: supplemental benefits should not be reported on your weekly claim, because reporting them as wages reduces your state benefit.16Washington State’s Paid Family and Medical Leave. Employer’s Paid Leave Benefits Toolkit If your employer doesn’t explicitly label a payment as a supplemental benefit, ask before you file. Getting this wrong creates an overpayment.
Federal Taxes on Your Benefits
The IRS clarified the tax treatment in Revenue Ruling 2025-4, and family leave and medical leave are handled differently.
Family leave benefits are fully taxable as federal income, regardless of whether the premiums came from you or your employer.17IRS. Revenue Ruling 2025-4 Washington sends a 1099-G for family leave payments.
Medical leave benefits get split treatment. The portion funded by your own after-tax premium contributions is excluded from federal gross income; the portion attributable to your employer’s contributions is taxable.17IRS. Revenue Ruling 2025-4 Washington does not issue a 1099-G for medical leave.18Washington State’s Paid Family and Medical Leave. How Do I Request a Copy of My 1099-G You may need to calculate and self-report the taxable share. Since employees pay about 71% of the total premium in 2026, most of a medical leave benefit would typically be excludable, but don’t assume the whole payment is tax-free.
Washington does not withhold federal income tax from benefit payments. Estimated tax payments or a conversation with a tax preparer can prevent a surprise at filing time.
If Your Claim Is Denied or You’re Overpaid
You have 30 days from the date of a decision notice to appeal, by mail or fax. The appeal has to include your name, claim ID or Social Security number, address, phone, the specific decision you’re challenging, and your signature, sent to ESD’s Paid Family and Medical Leave division in Olympia.19Washington State’s Paid Family and Medical Leave. Disputes and Appeals Miss the 30 days and the decision becomes final.
If ESD finds you were paid benefits you weren’t entitled to, you’ll get an overpayment notice. You’re on the hook for repayment, and the state can offset the amount from future benefits.20Washington State Legislature. Washington Code RCW 50A.15.090 – Overpayment Unpaid balances accrue interest at 1% per month. Overpayments can be appealed within the same 30 days. If the overpayment wasn’t your fault and didn’t involve fraud or misrepresentation, the commissioner can waive repayment when recovery would be against equity and good conscience.
If Your Employer Runs Its Own Plan
Some employers operate an approved voluntary plan instead of using the state program. A voluntary plan must meet or exceed the state’s benefits and cover all employees.21Washington State’s Paid Family and Medical Leave. Voluntary Plans If yours is covered that way, you file with and are paid by your employer rather than the state, but the eligibility rules and leave amounts should be at least as generous. If the plan is denied or withdrawn, you fall back onto the state plan automatically.