The WA FLI tax is the payroll premium that funds Washington State’s Paid Family and Medical Leave program. For 2026, it takes 1.13% of your gross wages up to $184,500, with employees paying most of it and employers with 50 or more workers covering the rest. In exchange, nearly every Washington worker can qualify for paid time off to bond with a new child, recover from a serious illness, or care for a sick family member.
What You Pay in 2026
Starting January 1, 2026, the total premium is 1.13% of gross wages (tips excluded), capped at the Social Security wage base of $184,500.1Washington State’s Paid Family and Medical Leave. Updates Once your year-to-date earnings pass that cap, the deduction stops.
The 1.13% is split between you and your employer:2Washington State’s Paid Family and Medical Leave. Estimate Your Paid Leave Payments
- Employees pay 71.43% of the total premium.
- Employers pay 28.57%, but only if the business has 50 or more employees. Smaller employers still deduct and send in the employee share.
On a $2,000 biweekly paycheck, the total premium is $22.60. Your share is $16.14; your employer’s share, if applicable, is $6.46. A worker earning at or above the wage cap for the full year pays roughly $1,488 toward the program.3Social Security Administration. Contribution and Benefit Base
The rate moves each year based on how much money flows into and out of the fund. The 2026 rate is up from 0.92% in 2025, one of the larger single-year increases since the program started.
What the Tax Buys You
Washington’s program covers two kinds of leave. Family leave is for bonding with a new child (by birth, adoption, or foster placement), caring for a family member with a serious health condition, or dealing with certain situations tied to a family member’s military deployment. Medical leave is for your own serious health condition when it keeps you from working.
Your weekly benefit is calculated from the wages your employer reports. Depending on your income, you can receive up to 90% of your average weekly wage, with a maximum of $1,647 per week for claims filed on or after January 1, 2026.4Washington State’s Paid Family and Medical Leave. How Paid Leave Works The minimum is $100 a week, unless your average weekly wage is lower, in which case you get your full wage. Payments don’t start right away: there is a seven-day waiting period beginning the Sunday of your first week of leave, and you aren’t paid for hours claimed during that week.
You can take up to 12 weeks of family leave or 12 weeks of medical leave in a 52-week period. If you qualify for both in the same year, the combined cap is 16 weeks. A serious pregnancy-related health condition that causes incapacity adds another two weeks, pushing the combined maximum to 18.5Washington State Legislature. Revised Code of Washington 50A.15.020 – Benefit Amount and Duration
Who Qualifies
Paying the premium doesn’t by itself make you eligible. You need at least 820 hours worked in Washington during your qualifying period, and those hours can be added together from more than one job.4Washington State’s Paid Family and Medical Leave. How Paid Leave Works
Washington’s definition of “family member” is broader than federal FMLA. It includes:6Washington State’s Paid Family and Medical Leave. Family Member Definition
- Spouses, children, and parents
- Siblings, grandparents, and grandchildren
- In-laws (parents, sons, and daughters)
- Anyone with an expectation to rely on you for care, whether or not you live together
That last category can reach close friends, unmarried partners, or others who depend on you.
Job protection is also tied to this program. Starting January 1, 2026, if your employer has 25 or more employees and you’ve worked there at least 180 days before your leave begins, your job is protected while you’re out.4Washington State’s Paid Family and Medical Leave. How Paid Leave Works A few narrow circumstances let an employer deny restoration, and other laws such as FMLA may add protection on top.
Who Doesn’t Pay the Tax
Not every worker in Washington is in the program.
Self-Employed Workers
Sole proprietors, independent contractors, partners, and joint venturers are not required to participate. You can opt in, but you have to commit for at least three years and cover both family and medical leave. After that initial period, coverage continues year to year, and you can withdraw with 30 days’ notice.7Washington State Legislature. Title 50A RCW If you opt in, you pay only the employee share, and you qualify for benefits after logging 820 Washington hours during the qualifying period following your election.8Washington State’s Paid Family and Medical Leave. Elective Coverage Opt In
Tribal Employers
Employees of federally recognized tribal governments on tribal land are not automatically covered. A tribe can choose to opt in, and if it does, its workers get the same rights and obligations as any other covered employee. Businesses owned by tribal members that operate off tribal land are already in the program by default.9Washington State’s Paid Family and Medical Leave. Tribal Businesses
Workers Under a Voluntary Plan
Some employers run an approved voluntary plan instead of using the state program. A voluntary plan can cover family leave, medical leave, or both, and it must match or exceed the state plan on benefit amount, leave duration, and qualifying reasons.10Washington State’s Paid Family and Medical Leave. Voluntary Plans If your employer has one, your deduction and benefits run through that plan rather than the state fund.
If You’re the Employer
Every Washington business files a quarterly report with the Employment Security Department, even for quarters with no payroll and even if it uses a voluntary plan. Reports and payments are due April 30, July 31, October 31, and January 31 for the preceding quarter.11Washington State’s Paid Family and Medical Leave. File Your Quarterly Report and Pay Premiums Intentionally failing to file carries escalating penalties of $75, $150, and then $250 per occurrence; intentionally failing to remit premiums collected means owing the unpaid amount plus interest, plus a penalty equal to that combined total.12Washington State Legislature. Chapter 50A.45 RCW Limitations, Disqualifications