Washington (WA) – 2018


Minimum WageWashingtonFederal
Minimum Wage$11.50$7.25
Minimum Cash Wage (Tipped Employee)$11.50$2.13
Maximum Tip CreditNone$5.12
Youth Minimum Wage (Employees who are 14 or 15 years old may be paid 85% of the adult minimum wage)$9.775
State Income TaxWashingtonFederal
Wage WithholdingNone
Supplemental Wage / Bonus RateNone
Unemployment InsuranceWashingtonFederal
Maximum 2018 Taxable Earnings (Increased from $45,000 in 2017)$47,300
Employee 2018 DeductionNone
Employer 2018 Tax Rates (Includes applicable employment administrative fund surtax and graduated social cost rate)0.13 – 7.73%
Standard 2018 New Employer RateIndustry Average
Voluntary Contribution PermittedYes
Workers’ CompensationEmployers and employees each pay half of the Stay At Work rate, the Medical Aid Fund rate and the Supplemental Pension Fund (SPF) rate. For 2018, the SPF rate is $0.1030 per hour ($0.0515 per hour, employee rate & $0.0515 per hour, employer rate).

Federal (FED) – 2018

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2017)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2017)6.20%
Maximum Taxable Earnings (Increased from $127,200 in 2017)$128,400
Normal Net Tax0.60%
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2017)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,750 in 2017)$6,900
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,400 in 2017)$3,450
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Decreased from 39.6% in 2017)37%
Flat Rate Withholding Method (Decreased from 25% in 2017)22%

Washington State Resources

Need a Tax Form?

You can download some of the most common tax related forms here.