Washington (WA) – 2019


Minimum WageWashingtonFederal
Minimum Wage$12.00$7.25
Minimum Cash Wage (Tipped Employee)$12.00$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)$10.20
State Income TaxWashingtonFederal
Wage WithholdingNone
Supplemental Wage / Bonus RateNone
Unemployment InsuranceWashingtonFederal
Maximum 2019 Taxable Earnings (Increased from $47,300 in 2018)$49,800
Employee 2019 DeductionNone
Employer 2018 Tax Rates (Includes employment administrative fund and social cost surtaxes)0.13 – 7.73%
Standard 2019 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 2019, the SPF rate is $0.1120 per hour ($0.0560 per hour, employee rate & $0.0560 per hour, employer rate).

Federal (FED) – 2019

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2018)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2018)6.20%
Maximum Taxable Earnings (Increased from $128,400 in 2018)$132,900
Normal Net TaxNormal Net Tax
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018)$7,000
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018)$3,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2018)37%
Flat Rate Withholding Method (Unchanged from 2018)22%

Washington State Resources

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