Paid Leave stops at the cap
Once covered year-to-date wages reach $184,500 in 2026, stop assessing additional Paid Leave premiums above the cap while continuing required wage reporting.
Washington payroll deductions
Washington Paid Leave and WA Cares use different cap rules
For 2026, Washington Paid Leave uses a 1.13% total premium on covered gross wages excluding tips up to the $184,500 Social Security cap; the employee share is up to 71.43%. WA Cares is 0.58% of covered gross wages and has no Social Security cap.
Actual withholding depends on covered wages, employer size, voluntary plans, approved exemptions, employer-paid employee shares, and program rounding. Use the current Washington toolkit for payroll reporting.
Calculate the programs separately
Paid Leave is shared between workers and covered employers. Employers with fewer than 50 employees generally are not required to pay the employer portion, but they still collect the employee premium or pay it for workers. WA Cares is employee-funded unless an employer voluntarily pays some or all of the worker's premium.
$3,000 covered paycheck below the cap
Paid Leave employee withholding is approximately $3,000 times 1.13% times 71.43%, or $24.22 after rounding. WA Cares is $3,000 times 0.58%, or $17.40. The combined estimate is $41.62. If $500 of the payment is reported tips, the program wage definition generally excludes that $500, so the calculator uses $2,500 before applying the respective rates.
WA Cares has no wage cap
The 0.58% WA Cares premium continues on covered wages without the Social Security maximum. Stop withholding only when a valid exemption is effective or another program rule applies.
Common missed-premium error
Washington guidance says employers cannot collect missed Paid Leave premiums in later pay periods. Do not silently double a future employee deduction to repair an employer reporting error.
Official sources checked 2026-09-03: Washington premium estimator and 2026 rates, Washington employer reporting guidance, and WA Cares employer guidance.