One self-contained JavaScript file with 2026 data, your domain license, INSTALL.md and a SHA-256 file manifest. You host and install it; EmployerCost attribution stays visible.
Washington · 2026 planning data
Washington unemployment tax rate 2026: 0.27%–6.03%
Washington's unemployment tax can be a meaningful employer-cost line because the 2026 taxable wage base is $78,200 per employee. New-employer rates are industry-based, so a single statewide percentage would be misleading.
UI wage base$78,200
Ordinary total range0.27%–6.03%
New employer rateIndustry-based
Calculate a Washington estimate
Run a payroll or accounting website? Review the website package or try the sample below.
How the Washington UI line is estimated
For planning, apply the employer's assigned rate to wages subject to unemployment insurance, capped at the annual taxable wage base for each employee:
estimated WA UI = min(UI-taxable wages, $78,200) × assigned rateThe ordinary 2026 total range is 0.27% to 6.03% including the Employment Administration Fund assessment. Late reports or payments can add penalties, so the ordinary range is not an absolute maximum. The rate shown in the employer's official EAMS notice controls.
Washington UI cost: annual examples
Apply the ordinary 0.27%–6.03% range to annual UI-taxable wages up to $78,200 per employee. These endpoints illustrate the range; your EAMS assigned rate controls.
| Annual wages | Wages subject to UI | Annual UI range |
|---|---|---|
| $60,000 | $60,000 | $162–$3,618 |
| $85,000 | $78,200 | $211.14–$4,715.46 |
Synthetic wage scenarios, not customer records. This is unemployment tax only, not total payroll tax or employer cost. Federal taxes, PFML where required, workers compensation, benefits and administration remain separate. Penalties may exceed the ordinary range.
What this Washington estimate does not include
Washington employers owe one mandatory cost that this calculator does not add to the total, because it depends on a fact the calculator never asks for — how many people the employer has. Adding it to every employer would overcharge the ones the rule does not reach, so it is named here instead of buried in a number.
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Paid Family and Medical Leave, employer share — about $194 a year for a $60,000 employee
The employer pays 28.57% of the 1.13% premium, so about 0.323% of wages up to the Social Security wage base
Applies when: Employers with 50 or more employees. Below that the employer portion is not required.
Source: Washington Employment Security Department: 2026 premium rate
What this estimate does not settle
- Federal Social Security, Medicare, and FUTA are separate lines.
- Washington Paid Family and Medical Leave and other state programs require their own current rules.
- Workers compensation is state-administered and depends on risk classification and hours or payroll exposure.
- Benefits, payroll software, and HR administration vary by employer choice.
Use the calculator's custom SUTA field when you have the assigned rate. The calculator shows a range when no flat new-employer rate can be stated responsibly.
For payroll & accounting websites
Let visitors plan a hire on your website
Try the standard calculator here. If you only need a hiring estimate, the full Washington calculator is free.
Seller: Covo Franco Digital LLC · a Wyoming limited liability company · 30 N Gould St Ste N, Sheridan, WY 82801 · partners@employercost.com.
Requires a public HTTPS website, file hosting and permission to add custom scripts. No branding, installation help, custom rates, analytics, lead capture or 2027+ updates are included.
See an installation example
After downloading your licensed package, host its JavaScript file at the path below and add this HTML where the calculator should appear.
<div data-employercost-widget
data-state="WA" data-salary="85000"></div>
<script src="/assets/employercost-widget.js"></script>Example only: the code needs your delivered file. Check that your website allows custom scripts before paying. The package includes the installation guide.
Washington employer cost questions
What is Washington's 2026 unemployment insurance wage base?
The 2026 UI taxable wage base is $78,200 per employee. The cap applies to the unemployment-insurance line, not to every employer cost in the estimate.
What rate should a new Washington employer use?
New-employer rates are industry-based. Use the assigned rate from the official EAMS notice. Until then, model a range and review the employer payroll tax guide before calculating a Washington estimate.
Comparing hiring locations? See the Texas SUTA rate and $9,000 annual wage base, including examples that separate state unemployment tax from total employer cost.
Official sources
- Washington ESD — how tax rates and the wage base are determined
- Washington ESD — 2026 unemployment tax rate table
Verified against official state sources July 30, 2026.
General planning information only. Not payroll, tax, legal, insurance, or HR compliance advice.