Washington (WA) – 2020


Minimum WageWashingtonFederal
Minimum Wage$13.50$7.25
Minimum Cash Wage (Tipped Employee)$13.50$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)$11.48
State Income TaxWashingtonFederal
Wage WithholdingNone
Supplemental Wage / Bonus RateNone
Unemployment InsuranceWashingtonFederal
Maximum 2020 Taxable Earnings (Increased from $49,800 in 2019)$52,700
Employee 2020 DeductionNone
Employer 2020 Tax Rates (Includes employment administrative fund and social cost surtaxes)0.13 – 7.73%
Standard 2020 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 2020, the SPF rate is $0.1225 per hour ($0.06125 per hour, employee rate & $0.06125 per hour, employer rate).

Federal (FED) – 2020

Minimum WageFederal
Maximum Tip Credit$5.12
Youth Minimum Wage$4.25
Minimum Wage$7.25
Minimum Cash Wage (Tipped Employee)$2.13
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Maximum Taxable Earnings (Increased from $132,900 in 2019)$137,700
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 2019)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $7,000 in 2019)$7,100
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,500 in 2019)$3,550
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2019)37%
Flat Rate Withholding Method (Unchanged from 2019)22%

Washington State Resources

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