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§ state compliance profile

Washington

WA

SUI / SUTA Rate Data — 2026

Source: Washington State Employment Security Department

Taxable Wage Base
$68,500
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.02% – 6.00%
Experience-rated range for eligible employers
New Employer Rate
1.90%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
Active
State has a Paid Family and Medical Leave program
Protest Deadline
30 days
Days from notice receipt to file a protest with Washington State Employment Security Department
§ compliance & regulatory profile

Beyond SUI

Paid Family & Medical Leave
Washington Paid Family and Medical Leave
Employer Rate
0.28%
Employee Rate
0.58%
Total Rate
0.86%
Wage Base
$168,600
~67% employee / 33% employer for family portion — Effective 2026-01-01
Voluntary Contribution Opportunity: Washington allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact Washington State Employment Security Department for details.
Workers CompMonopolistic state — purchase WC from the state fundOSHAOSHA State Plan jurisdiction (own program)Income TaxNo state individual income tax
Official Agency Website
Washington State Employment Security Department
Visit Agency →
§ context

About Washington SUI Rates

Washington employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $68,500of each employee's wages per year. New employers start at a rate of 1.90% before experience rating applies. Once rated, Washington SUI rates range from 0.02% to 6.00%.

SUI rates are set annually by Washington State Employment Security Departmentbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

Got a Washington SUI notice?

Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.