Washington state PFML tax paycheck calculator — 2026 net pay estimator
Last verified: August 2026
Last updated: August 2026 https://paidleave.wa.gov/
Enter your income and see your estimated take-home pay after Washington PFML, WA Cares, federal tax, and FICA. All rates and brackets updated for 2026 per IRS Rev. Proc. 2025-32 and ESD guidance.
What to do next
- Check your pay stub — verify your employer is withholding PFML (0.8072%) and WA Cares (0.58%).
- Confirm employer size — if your employer has 50+ employees, they must also pay 0.3228% employer PFML share.
- High earners — PFML contributions stop at $184,500. WA Cares has no cap and continues on all wages.
- Not seeing deductions? — contact your payroll department. Employers are required to withhold both.
- Consult a CPA — for complex situations (multiple jobs, self-employment, out-of-state work).
Washington paycheck summary: $75,000 salary vs. $100,000 salary
See exactly how WA PFML and WA Cares affect your take-home pay at different salary levels. All figures use 2026 rates: IRS Rev. Proc. 2025-32 brackets, $16,100 standard deduction (single), and ESD premium rates.
| Deduction | $75,000 annual (Biweekly) | $100,000 annual (Biweekly) | What you need to know |
|---|---|---|---|
| Gross pay | $2,884.62 | $3,846.15 | Before any deductions |
| Federal income tax | $295.00 | $506.54 | 2026 brackets (IRS Rev. Proc. 2025-32); $16,100 standard deduction |
| Social Security (6.2%) | $178.85 | $238.46 | Caps at $184,500 annual |
| Medicare (1.45%) | $41.83 | $55.77 | No cap; 2.35% applies on wages above $200,000 |
| WA PFML (0.8072%) | $23.28 | $31.05 | Employee share — caps at $184,500 |
| WA Cares (0.58%) | $16.73 | $22.31 | No cap — applies to all wages |
| Total deductions | $555.69 | $854.12 | Federal + FICA + PFML + WA Cares |
| NET PAY (biweekly) | $2,328.93 | $2,992.03 | What hits your bank account |
| Annual take-home | $60,552.10 | $77,792.80 | Net pay × 26 pay periods |
| Employer PFML (0.3228%) | $9.31 | $12.42 | Employer share — 50+ employees |
| Total employer cost | $3,114.60 | $4,152.80 | Salary + employer PFML + employer FICA |
Example assumptions: Single filer, biweekly pay, 2026 standard deduction ($16,100), no pre-tax deductions, WA Cares not exempt. 2026 federal brackets per IRS Rev. Proc. 2025-32. PFML employee rate 0.8072% (71.43% of 1.13% total). Actual withholding may vary based on W-4 elections and employer-specific policies.
2026 PFML rate increase: what changed?
The Washington PFML premium rate increased from 0.92% in 2025 to 1.13% in 2026 — a 22.8% increase. Your employee share is now 0.8072% of gross wages, up from 0.6580% in 2025.
For someone earning $75,000 annually, this means approximately $112 more per year in PFML deductions. The rate adjusts each October based on program usage and trust fund solvency.
| Year | Total PFML rate | Employee share (71.43%) | Employer share (28.57%) | Year-over-year change |
|---|---|---|---|---|
| 2024 | 0.74% | 0.5287% | 0.2113% | — |
| 2025 | 0.92% | 0.6580% | 0.2620% | +24.3% |
| 2026 | 1.13% | 0.8072% | 0.3228% | +22.8% |
The rate increase reflects higher-than-expected program usage and the need to maintain the trust fund's solvency. Washington's PFML program has seen steadily increasing claims since its launch, driving annual rate adjustments.
Washington payroll deductions explained
Washington has no state income tax, but your paycheck still has mandatory deductions. Three main deductions reduce your gross pay: PFML, WA Cares, and federal taxes (income tax + FICA). Here's what each one does.
WA PFML — 1.13% total (0.8072% employee share)
What it funds: Paid family and medical leave. Covers bonding with a new child, caring for a seriously ill family member, your own serious illness, and military family leave.
Who pays: Employees pay 71.43% (0.8072%). Employers with 50+ employees pay 28.57% (0.3228%).
The cap: PFML applies only to wages up to the Social Security wage base — $184,500 in 2026. Earnings above this amount are not subject to PFML.
What you get: Benefits replace up to 90% of your average weekly wage for earnings at or below $915/week, plus 50% of earnings above that threshold, capped at $1,647 per week in 2026. Up to 12 weeks of leave (16 weeks combined).
WA Cares Fund — 0.58% (no cap)
What it funds: Long-term care insurance. Beginning July 2026, eligible workers can access a lifetime benefit of $36,500 for care needs like nursing homes, assisted living, or in-home care.
Who pays: 100% employee-paid. Employers withhold but do not contribute.
The cap: No cap — WA Cares applies to all wages, regardless of income level.
Exemptions: You can only opt out if you purchased private long-term care insurance before November 1, 2021 and have maintained continuous coverage. The exemption window has closed for most workers.
Federal taxes — income tax + FICA
Federal income tax: Progressive brackets from 10% to 37% in 2026 per IRS Rev. Proc. 2025-32. Your withholding depends on your W-4 elections and filing status.
Social Security: 6.2% up to the $184,500 wage base — the same cap as PFML.
Medicare: 1.45% with no cap. Wages above $200,000 ($250,000 for married filers) incur an additional 0.9% employee surcharge.
Key distinction: Federal tax is calculated on taxable income (after pre-tax deductions and the 2026 standard deduction). PFML and WA Cares are calculated on gross wages before pre-tax deductions.
How to use this calculator
This calculator estimates your Washington take-home pay using 2026 rates. Follow these steps to get your personalized net pay.
- Enter your gross pay — Your wages before any deductions. Use the amount from your pay stub or job offer.
- Select your pay frequency — Choose weekly, biweekly, semi-monthly, or monthly. This determines how deductions are applied per period.
- Choose your filing status — Single, Married Filing Jointly, or Head of Household. This affects federal tax withholding using the 2026 brackets from IRS Rev. Proc. 2025-32.
- Add pre-tax deductions — Enter 401(k), HSA, or health insurance premiums. These reduce taxable income for federal taxes but do not reduce PFML or WA Cares.
- Toggle WA Cares exemption — Check this box only if you purchased private long-term care insurance before November 1, 2021. This removes the 0.58% WA Cares deduction.
- Select your view — Choose between Employee Take-Home, Employer Cost, or Weekly Benefit Estimator to see different perspectives.
- Click "Calculate my paycheck" — Your results appear instantly with a full deduction breakdown.
Washington paycheck example: $75,000 salary
Here's exactly what happens to a $75,000 annual salary in Washington for 2026. This example assumes a single filer with no pre-tax deductions and no WA Cares exemption, using 2026 IRS brackets per Rev. Proc. 2025-32 and a standard deduction of $16,100.
Employer note: Your employer also pays an additional 0.3228% for PFML ($242.10 annually) and 7.65% for FICA ($5,737.50 annually). The total cost to your employer for a $75,000 salary is approximately $80,979.60.
Why use this calculator?
Generic Washington paycheck calculators often miss the PFML vs WA Cares distinction, the $184,500 wage cap, employer size rules (50 employees), and the 2026 rate increase (0.92% → 1.13%). This calculator uses verified 2026 rates from ESD and IRS so you see the real dollar impact — not a guess.
PFML vs. WA Cares: what's the difference?
Washington has two separate payroll deductions that serve completely different purposes. PFML provides paid time off for family and medical needs. WA Cares is long-term care insurance for future care needs. Here's how they compare.
| Feature | WA PFML | WA Cares Fund |
|---|---|---|
| Purpose | Paid family & medical leave | Long-term care insurance |
| 2026 rate | 1.13% total (0.8072% employee) | 0.58% (100% employee) |
| Wage cap | $184,500 (Social Security cap) | No cap |
| Employer share | 0.3228% (50+ employees) | 0% (employer doesn't pay) |
| What you get | Up to 90% wage replacement (sliding scale), max $1,647/week | Lifetime benefit of $36,500 (available July 2026) |
| When you can use it | Short-term needs: bonding, caring for ill family member, personal illness | Future long-term care: nursing homes, assisted living, in-home care |
| Eligibility | 820 hours worked in qualifying period (4 of last 5 completed calendar quarters) | Paid premiums for 10 years (non-consecutive) |
| Exemptions | No exemptions (all WA employees covered) | Private LTC insurance purchased before Nov 1, 2021 |
| Leave duration | Up to 12 weeks (16 weeks combined) | Lifetime benefit, not time-limited |
Are you exempt from WA Cares?
Most Washington workers cannot opt out of WA Cares. The only exemption applies to workers who purchased private long-term care insurance before November 1, 2021 and have maintained continuous coverage.
You may be exempt from WA Cares if:
- ✅ You had a private long-term care insurance policy before November 1, 2021
- ✅ You have maintained continuous coverage since then
- ✅ You applied for the exemption through the Employment Security Department (ESD)
You are NOT exempt from WA Cares if:
- ❌ You purchased LTC insurance after November 1, 2021
- ❌ You let your private LTC policy lapse
- ❌ You never owned a private LTC policy
- ❌ You live in Washington but work for an out-of-state employer
Important: The exemption application window closed in December 2022 for most workers. If you didn't apply before the deadline, you cannot opt out now — even if you otherwise qualify.
If you are exempt, check the WA Cares exemption box in the calculator above to see your accurate take-home pay. The 0.58% deduction will be removed from your calculation.
Hourly worker? Here's your calculation
Hourly workers face the same PFML and WA Cares deductions as salaried employees. The percentages apply to each dollar earned, regardless of how you're paid.
Example: $25/hour, 40 hours/week ($52,000/year)
For hourly workers:
- PFML and WA Cares are calculated on every dollar earned — there's no exemption for part-time or seasonal work
- Overtime pay (1.5× over 40 hours) is included in gross wages for PFML and WA Cares
- If you have multiple jobs, each employer withholds separately — but you only get one PFML benefit when you take leave
- You need 820 hours worked in Washington in the qualifying period (first four of the last five completed calendar quarters) to qualify for PFML benefits — hours from all WA employers combined count toward this total
- Federal tax estimate above uses 2026 single filer brackets per IRS Rev. Proc. 2025-32 and the $16,100 standard deduction
Washington vs. other no-tax states
Washington is often grouped with Texas, Florida, and other states that have no state income tax. But Washington's PFML and WA Cares deductions create a meaningful difference in take-home pay.
| State | State income tax | PFML / similar | Other deductions | Take-home on $75k* |
|---|---|---|---|---|
| Washington | 0% | 0.8072% (PFML) + 0.58% (WA Cares) | No local tax | $60,552 |
| Texas | 0% | 0% | No local income tax | $61,593 |
| Florida | 0% | 0% | No local income tax | $61,593 |
| California | Up to 13.3% | ~1.1% (SDI) | Varies by city | ~$50,000 |
| Oregon | Up to 9.9% | ~1.0% (PFML) | Local taxes | ~$51,000 |
The real comparison: Washington's PFML and WA Cares combined (1.3872% employee share) cost approximately $1,041 annually on a $75,000 salary. In Texas or Florida, that money stays in your pocket — but you don't get the paid leave or long-term care benefits that Washington provides.
For high earners, the difference grows because WA Cares has no cap. At $200,000, WA Cares alone costs $1,160 annually — something no other no-income-tax state requires.
Three views, one calculator: why this is different
Most Washington paycheck calculators show you one thing: your take-home pay. This calculator gives you three complete views — employee, employer, and benefits — because understanding your paycheck means understanding the full picture.
Employee take-home view
See exactly what hits your bank account after all deductions. Full breakdown of federal tax using 2026 IRS brackets, FICA, PFML, and WA Cares — with and without WA Cares exemption.
- Gross pay vs. net pay per paycheck
- Annual take-home total
- Line-item deduction breakdown
- WA Cares exemption toggle
Employer cost view
No other calculator shows this. See the total cost to your employer — including the employer share of PFML (0.3228%) and employer FICA (7.65%).
- Total employer cost per paycheck
- Employer PFML contribution
- Employer FICA contribution
- Small business (<50 employees) exemption note
Weekly benefit estimator
No other calculator integrates this. See what you'd actually receive if you took PFML leave — using the official ESD sliding-scale formula, capped at $1,647 per week in 2026.
- Estimated weekly benefit (ESD formula)
- Average weekly wage calculation
- Sliding-scale replacement rate (up to 90%)
- Maximum & minimum benefit caps
Why this matters: Most calculators stop at "what you pay." This calculator shows you what you pay, what your employer pays, and what you'd get back — all in one place. That's the complete Washington PFML picture, using 2026 rates verified from ESD and IRS Rev. Proc. 2025-32.
Frequently asked questions — Washington PFML & paycheck deductions
Answers to the most common questions about Washington PFML, WA Cares, and your take-home pay. All answers updated for 2026 rates.
The Washington PFML premium rate for 2026 is 1.13% of gross wages. Employees pay 71.43% of this amount (0.8072%), and employers with 50+ employees pay the remaining 28.57% (0.3228%). The rate applies to wages up to the Social Security wage base of $184,500.
No, Washington State does not have a personal state income tax. However, Washington has mandatory payroll deductions including PFML (1.13% total, 0.8072% employee share), WA Cares (0.58%), and federal taxes (income tax + FICA). The 2026 federal brackets are per IRS Rev. Proc. 2025-32, with a standard deduction of $16,100 for single filers and $32,200 for married filing jointly.
Employers with 50 or more employees pay 28.57% of the 1.13% PFML premium, which equals 0.3228% of your gross wages. For a $75,000 annual salary, this is about $242 per year. Employers with fewer than 50 employees are exempt from the employer share but must still withhold and remit the employee share.
The WA Cares Fund rate is 0.58% of gross wages with no wage cap. It is 100% employee-paid and applies to all wages, unlike PFML which caps at the Social Security wage base of $184,500. For someone earning $75,000 annually, WA Cares costs $435 per year. At $200,000, it costs $1,160. Benefits became available July 1, 2026, with a lifetime benefit of $36,500.
WA PFML applies to wages up to the Social Security wage base of $184,500 in 2026. Wages above this amount are not subject to PFML withholding. This means high earners stop paying PFML once they reach $184,500 in annual wages, but they continue paying WA Cares (no cap) and federal taxes including the additional 0.9% Medicare surcharge on wages above $200,000.
You can only opt out of WA Cares if you purchased private long-term care insurance before November 1, 2021 and have maintained continuous coverage since then. The exemption application window closed in December 2022 for most workers. If you didn't apply before the deadline, you cannot opt out now — even if you otherwise qualify.
Washington PFML premiums are not tax-deductible for federal income tax purposes. Unlike pre-tax deductions like 401(k) contributions, PFML is calculated on gross wages before any pre-tax deductions. You cannot deduct PFML premiums from your federal taxable income.
You must work at least 820 hours in Washington State during the qualifying period — the first four of the last five completed calendar quarters before your leave starts — to be eligible for PFML benefits. Hours from multiple Washington employers can be combined to reach the 820-hour threshold.
PFML provides paid family and medical leave for qualifying events like bonding with a new child, caring for a seriously ill family member, or your own serious illness. You get up to 90% wage replacement using a sliding scale (90% up to $915/week AWW, then 50% above), with a maximum of $1,647/week. WA Cares is long-term care insurance for future needs like nursing homes or in-home care, providing a lifetime benefit of $36,500 (available beginning July 2026). PFML covers short-term leave needs; WA Cares provides long-term care funding.
The maximum weekly PFML benefit for 2026 is $1,647. The formula is: 90% of your average weekly wage (AWW) up to $915 (50% of the 2026 state average weekly wage of $1,830), plus 50% of AWW above $915, capped at $1,647. Workers earning approximately $2,562/week or more in average weekly wages reach the $1,647 maximum. Workers earning below $915/week receive 90% of their AWW.
Employers with fewer than 50 employees are exempt from paying the employer share of PFML (28.57% of the premium). However, they must still withhold the employee share (0.8072%) from employee wages and remit it to ESD. Small businesses should verify their payroll systems are withholding the correct 2026 employee rate.
Methodology: how this calculator works
This calculator uses official 2026 rates from the Washington State Employment Security Department (ESD) and the Internal Revenue Service (IRS). All calculations follow standard payroll formulas.
WA PFML calculation
PFML is calculated as 1.13% of gross wages up to the Social Security wage base ($184,500). The employee share is 71.43% (0.8072%) and the employer share is 28.57% (0.3228%). Source: ESD 2026 premium rate notice.
WA Cares calculation
WA Cares is calculated as 0.58% of gross wages with no wage cap. It is 100% employee-paid. If the WA Cares exemption toggle is checked, this deduction is removed.
Federal tax calculation
Federal income tax uses 2026 IRS brackets per Rev. Proc. 2025-32 (10%–37%) with the 2026 standard deduction applied by filing status: Single $16,100 / MFJ $32,200 / HoH $24,150. FICA includes Social Security (6.2% up to $184,500) and Medicare (1.45%, plus 0.9% on wages above $200,000 for single/HoH or $250,000 for MFJ).
Benefit estimator
Weekly benefit estimates use the official ESD formula: 90% of average weekly wage up to $915 (50% of the 2026 SAWW of $1,830), plus 50% of AWW above $915, capped at $1,647. Minimum benefit is $100/week. Assumes 820-hour eligibility is met.
Disclaimer: This calculator provides estimates only and is not tax advice. Actual withholding may vary based on your specific W-4 elections, employer policies, and individual circumstances including additional Medicare tax, pre-tax benefit elections, and state-specific rules. Consult a tax professional for personalized guidance.
Washington vs Oregon — 2026 tax comparison
How Washington's total tax burden compares to neighboring Oregon for a $75,000 salary.
| Tax | Washington | Oregon |
|---|---|---|
| State income tax | 0% (none) | 4.75%–9.9% (progressive) |
| PFML (Paid Leave) | 0.8072% employee (up to $184,500) | 0.6% employee (up to $184,500) |
| WA Cares / OR Transit | 0.58% (no cap) | 0.1% STT (no cap) |
| Sales tax | 6.5%+ (varies by city) | 0% (none) |
| Combined employee payroll cost at $75K | ~$1,040/yr (PFML + WA Cares) | ~$525/yr (PFML + STT) |
Washington has no state income tax but higher sales tax. Oregon has no sales tax but progressive income tax up to 9.9%. Both states have PFML programs. The "best" state depends on your income level, spending habits, and lifestyle.
Official sources & references
- Washington State Paid Family & Medical Leave — Official Site
- Washington State Employment Security Department (ESD)
- WA Cares Fund — Official Site (benefits available July 2026)
- IRS Rev. Proc. 2025-32 — 2026 Tax Year Inflation Adjustments (brackets & standard deductions)
- IRS Publication 15-T — Federal Tax Withholding
- Social Security Wage Base — 2026 ($184,500)
Last verified: August 2026 — All rates confirmed from official sources