Payroll Compliance Guide

Washington Payroll Compliance Guide

Complete Reference for Multi-State Employers

Last updated: February 2026 • 60+ requirements covered

Key Facts at a Glance

RequirementWashington Rule
Minimum Wage$17.13/hour (2026); Seattle $21.30
Tipped Minimum$17.13 (no tip credit)
Overtime Threshold40 hours/week
Final Pay (Termination)End of next regular pay period
Final Pay (Resignation)End of next regular pay period
PTO Payout Required?No (unless policy requires)
Pay Frequency MandateAt least monthly
State Income TaxNone
Unemployment InsuranceYes
State Disability InsuranceNo (separate from PFML)
Paid Family LeaveYes (WA PFML)
Paid Sick LeaveYes (1 hour per 40 hours)
Workers' Comp RequiredYes (all employees)

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Local Jurisdiction Rules

Washington has 3 cities with local minimum wage laws: Seattle, SeaTac, and Tukwila - some of the highest in the nation.

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Looking for a different view? Check out the Washington Payroll Laws overview page with final paycheck, vacation payout, and wage & hour details.