Washington Payroll · No State Income Tax · PFML · WA Cares · IRS Publication 15-T
Washington Paycheck Calculator 2025
Estimate your Washington take-home pay for hourly or salaried work in a single form. Washington has no state income tax, but the calculator still deducts federal income tax withholding, Social Security, Medicare, and the two employee-paid Washington premiums: Paid Family & Medical Leave (PFML) and the WA Cares Fund. Uses 2025 IRS Publication 15-T and current Washington premium rates.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
Washington Premiums
Choose Exempt only if the Employment Security Department has approved your WA Cares exemption. The private-insurance opt-out closed at the end of 2022.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Washington payroll picture, including employer unemployment taxes, how the PFML premium is split, the WA Cares exemptions, and what a no-income-tax state still withholds? Read the Washington Payroll Taxes guide.
Washington Payroll Taxes Guide →Short Answer
This Washington paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and the two employee-paid Washington premiums: Paid Family & Medical Leave (PFML) and the WA Cares Fund. Washington has no state income tax and no local wage tax. For a single Washington worker earning $65,000 per year paid biweekly, gross pay is about $2,500 per period, and net take-home is roughly $2,050 after about $227 of federal withholding, $155 Social Security, $36 Medicare, about $16 of PFML, and about $15 of WA Cares. Unlike Texas or Florida, Washington deducts those last two premium lines even though it has no income tax.
Key Takeaways
- Washington has no state income tax. The Washington Supreme Court has long read the state constitution's uniformity clause to bar a graduated income tax, so no state or city income tax is withheld from a Washington paycheck.
- Washington is not a no-deduction state. It deducts two employee premiums that Texas and Florida do not: the Paid Family & Medical Leave (PFML) premium and the WA Cares Fund long-term-care premium.
- For 2025 the PFML total premium is 0.92% of wages up to the Social Security cap ($176,100), and employees pay 71.52% of it, an employee rate of about 0.6580%. That caps the employee PFML premium near $1,159 for the year.
- WA Cares is 0.58% of gross wages, paid entirely by the employee, with no wage cap. On $50,000 that is $290 for the year. Because there is no ceiling, high earners keep paying 0.58% on every dollar even after Social Security and PFML have capped out.
- Washington unemployment insurance is funded entirely by employers, so nothing is withheld from employee wages for unemployment. No Washington city withholds a local income tax; Seattle's payroll expense tax is an employer cost.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to $176,100; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000. For bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2025 Washington Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| WA State Income Tax | None | – | Washington has no personal income tax on wages. No state or city income tax line on the pay stub. |
| WA Paid Leave (PFML, employee) | 0.6580% (2025) | $176,100 (2025) | 0.92% total premium x 71.52% employee share. Max about $1,159 for the year. Employer pays the rest. |
| WA Cares Fund (employee) | 0.58% | No cap | Long-term-care premium, paid entirely by the employee. Applies to every dollar of wages. Exemptions available through ESD. |
| Unemployment (SUI) | Employer-paid | $72,800 (2025) | Funded by employers through ESD. Nothing withheld from employee wages. |
| Local wage income tax | None | – | No municipal wage tax withheld from employees. Seattle's JumpStart payroll tax is employer-paid. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Federal Income Tax: IRS Publication 15-T Worksheet 1A
The calculator annualizes your per-period gross wages and applies the IRS Publication 15-T percentage method (Worksheet 1A for automated payroll systems):
- Annualize gross wages and add Step 4a other income, then subtract Step 4b deductions.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits (divided per period), then add Step 4c extra withholding. The result is federal income tax withheld per paycheck.
FICA: Social Security and Medicare
Social Security is 6.2% of gross wages up to the 2025 wage base of $176,100. Medicare is 1.45% of all wages with no cap. When annual wages exceed $200,000, the calculator adds the 0.9% Additional Medicare surtax that employers must withhold, regardless of filing status.
Washington Premiums: PFML and WA Cares
Washington deducts no state income tax, but it does deduct two employee premiums. The Paid Family & Medical Leave (PFML) employee premium is 0.6580% of gross wages for 2025, which is the 0.92% total premium multiplied by the 71.52% employee share the state sets each year. Like Social Security, PFML stops once cumulative wages reach the $176,100 Social Security cap, so the employee premium tops out near $1,159 for the year. The WA Cares Fund premium is 0.58% of gross wages, paid entirely by the employee, with no wage cap at all. If you have an ESD-approved WA Cares exemption, choose Exempt and the calculator removes that line.
Worked Example: $65,000 Salary, Single, Biweekly
A single Washington employee earns $65,000 per year, paid biweekly (26 periods), with the W-4 Step 2 box not checked and contributing to WA Cares. Gross pay per period is $65,000 ÷ 26 = $2,500.00.
Federal withholding detail: Annualized gross $65,000 minus the $8,600 line 1g allowance (W-4 Step 2 box not checked) = $56,400 Adjusted Annual Wage Amount. The STANDARD single schedule applies $5,578.50 plus 22% of the amount over $54,875 ($1,525 × 22% = $335.50), for a tentative annual withholding of $5,914.00 ÷ 26 = $227.46. PFML is 0.6580% × $65,000 = $427.69 for the year ÷ 26 = $16.45. WA Cares is 0.58% × $65,000 = $377.00 for the year ÷ 26 = $14.50. Net take-home is about $2,050.34 per paycheck, roughly $53,309 for the year. Effective federal withholding rate on gross: about 9.1%.
Practitioner Insight
The most common surprise for people who move to Washington is that "no income tax" does not mean "no state deductions." New arrivals from Texas or Florida expect their whole check minus federal and FICA. Then two unfamiliar lines show up: WA Paid Leave and WA Cares. They are small, but they are real, and they are why a Washington paycheck lands a little below a Texas one at the same salary. We walk new Washington clients through both so the first pay stub is not a shock.
The line that generates the most questions is WA Cares, because it has no wage cap. Social Security stops at $176,100 and the PFML premium stops with it, so higher earners are used to watching those deductions disappear partway through the year. WA Cares never disappears. A worker earning $300,000 pays 0.58% on the full $300,000, about $1,740, and keeps paying it on every raise. For a high earner it is the one payroll line that does not phase out.
We also field a lot of questions about the old WA Cares opt-out. Workers who bought a private long-term-care policy could apply for a permanent exemption, but that window closed at the end of 2022 and is gone. The exemptions that remain are narrow: people who live outside Washington, military spouses, temporary non-immigrant visa holders, and certain disabled veterans. If a client thinks they should be exempt, we point them to the Employment Security Department application rather than assume it applies automatically.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) contribution reduces wages subject to federal income tax. It does not reduce Social Security, Medicare, PFML, or WA Cares, which all ride on gross wages. This calculator does not model pre-tax deductions, so actual federal withholding is typically a little lower than the estimate.
- WA Cares exemption status: If the Employment Security Department has approved your exemption, choose Exempt to remove the WA Cares line. The calculator cannot verify your exemption; it only reflects the choice you make.
- Mid-year Social Security and PFML caps: The calculator applies the annual $176,100 cap to Social Security and PFML on a full-year basis. In the actual pay period where cumulative wages cross the cap, your employer stops both deductions, so a single paycheck late in the year may differ.
- Dual-income households: Each employer withholds federal tax independently based only on the wages it pays. If both spouses work and each W-4 uses single-job elections, combined federal withholding is often insufficient. Complete the Multiple Jobs Worksheet on Form W-4 or use the IRS withholding estimator at irs.gov.
- Bonuses and supplemental wages: Bonuses are typically withheld at the 22% federal supplemental rate (below $1 million). PFML and WA Cares still apply to supplemental wages, but this calculator covers regular wages only.
Frequently Asked Questions
Does Washington have a state income tax?
No. Washington is one of nine states with no personal income tax on wages. The Washington Supreme Court has interpreted the state constitution's uniformity clause to bar a graduated income tax, so no state income tax is withheld from a Washington paycheck. However, Washington is not a no-deduction state: it deducts two employee-paid premiums that Texas and Florida do not, the Paid Family & Medical Leave (PFML) premium and the WA Cares Fund long-term-care premium.
What is the WA Cares Fund deduction on my paycheck?
WA Cares is Washington's public long-term-care insurance program. The premium is 0.58% of your gross wages, paid entirely by the employee through payroll deduction. Unlike Social Security and Paid Leave, WA Cares has no wage cap, so the 0.58% applies to every dollar you earn, including wages above the Social Security limit. On $50,000 of wages that is $290 for the year, about $12.08 per semi-monthly paycheck. Certain workers can apply to the Employment Security Department for an exemption.
What is the Washington Paid Leave (PFML) deduction?
Washington's Paid Family & Medical Leave program is funded by a premium split between employer and employee. For 2025 the total premium is 0.92% of gross wages up to the Social Security cap of $176,100, and employees pay 71.52% of that total, an employee rate of about 0.6580%. That caps the employee PFML premium at roughly $1,159 for the year. Once cumulative wages reach the Social Security cap, PFML withholding stops. For 2026 the total premium rises to 1.13% and the employee share is 71.43%.
Does Washington deduct unemployment tax from employees?
No. Washington unemployment insurance is funded entirely by employers through the state Employment Security Department. Nothing is withheld from employee wages for unemployment. The 2025 taxable wage base for the employer tax is $72,800, rising to $78,200 for 2026, but that is an employer cost and does not appear on an employee pay stub.
Does any Washington city have a local income tax?
No. No Washington city withholds a local wage income tax from employees. Seattle levies a payroll expense tax (the JumpStart tax) on large employers, but it is paid by the employer on its own payroll and is not deducted from individual paychecks. So a Washington pay stub shows federal income tax, Social Security, Medicare, the PFML employee premium, and the WA Cares premium, but no state or city income tax line.
What is the Social Security wage base for 2025?
The Social Security wage base for 2025 is $176,100. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages exceed $176,100 for the year. Medicare has no wage base limit and continues at 1.45% on all wages, plus a 0.9% surtax that employers withhold on wages above $200,000. Washington's PFML premium shares the same $176,100 cap, but the WA Cares premium has no cap at all.
Why is Washington take-home pay lower than I expected for a no-income-tax state?
People often assume a no-income-tax state means no state payroll deductions at all, the way Texas and Florida work. Washington is different. It still deducts the PFML employee premium and the WA Cares premium. WA Cares in particular has no wage cap, so high earners keep paying 0.58% on every dollar even after Social Security and PFML have capped out. At the same gross salary a Washington worker keeps more than a California worker but slightly less than a Texas or Florida worker, because of these two premiums.
Can I be exempt from the WA Cares premium?
Some workers can. The Employment Security Department grants WA Cares exemptions to certain groups, including workers who live outside Washington, spouses or registered domestic partners of active-duty military members, employees on a non-immigrant work visa, and veterans with a 70% or higher service-connected disability. The private long-term-care insurance opt-out window closed at the end of 2022 and is no longer available. If ESD has approved your exemption, choose Exempt in this calculator to remove the WA Cares line.
How does my W-4 affect my paycheck withholding?
Your W-4 filing status determines which Publication 15-T withholding table applies. Checking the Step 2 box (multiple jobs or a working spouse) switches to the higher Step 2 Checkbox schedule and removes the $8,600 or $12,900 line 1g allowance. Step 3 dependent credits reduce annual tentative withholding before it is divided by pay periods. Step 4a additional income increases the annualized base, Step 4b deductions reduce it, and Step 4c requests extra withholding per period. FICA, PFML, and WA Cares are not affected by W-4 elections. A new W-4 takes effect on the first payroll period processed after you submit it.
What To Do Next
If your Washington paycheck looks lower than a friend's in Texas at the same salary, the gap is almost always the PFML and WA Cares premiums, plus any pre-tax deductions you have and they do not. To see the full state picture, including employer taxes and the WA Cares exemptions, read the Washington Payroll Taxes guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. To understand how federal withholding connects to your year-end return, see How Payroll Taxes Work, and to decode each line on your stub, see How to Read a Pay Stub.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax, and the Quarterly Tax Calculator helps you size estimated payments.
Sources & Editorial Disclosure
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Topic 560, Additional Medicare Tax
- Washington Paid Family & Medical Leave, 2025 total premium 0.92% and 71.52% employee share (2025 Premium Rates Employer Mailer); 2026 rate 1.13%, employee share 71.43%, Social Security cap $184,500
- Washington Employment Security Department, PFML premium rate news release; employer-funded unemployment insurance
- WA Cares Fund, 0.58% employee premium with no wage cap; ESD exemption categories
- Washington Department of Revenue, confirms Washington has no personal income tax
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS. For informational purposes only.