Washington (WA) – 2023


Minimum WageWashingtonFederal
Minimum Wage$15.74$7.25
Minimum Cash Wage (Tipped Employee)$15.74$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)$13.38
State Income TaxWashingtonFederal
Wage WithholdingNone
Supplemental Wage / Bonus RateNone
Unemployment InsuranceWashingtonFederal
Maximum 2023 Taxable Earnings (Increased from $62,500 in 2022)$67,600
Employee 2023 DeductionNone
Employer 2023 Tax Rates (Plus 0.03% employment administrative fund and social cost surtaxes)0.0 – 5.4%
Standard 2023 New Employer RateIndustry Average
Voluntary Contribution PermittedYes
Employers and employees each pay half of the stay-at-work rate, medical aid fund rate, and supplemental pension fund (SPF) rate. For 2017, the SPF rate is $0.0952 per hour; employers and employees each pay $0.0476 per hour.Employers and employees each pay half of the Stay At Work rate, Medical Aid Fund rate and the Supplemental Pension Fund (SPF) rate. For 2023, SPF rate is $0.1674 per hour ($0.0837 per hour, employee rate & $0.0837 per hour, employer rate)

Federal (FED) – 2023

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%
Maximum Taxable EarningsNo Limit
Maximum Taxable Earnings (Increased from $147,000 in 2022)$160,200
Employee / Employer Tax Rate (Unchanged from 2022)6.20%
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 2022)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $7,300 in 2022)$7,750
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,650 in 2022)$3,850
Pension PlansFederal
Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,500 in 2022)$7,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2022)37%
Flat Rate Withholding Method (Unchanged from 2022)22%

Washington State Resources

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