Pay stub requirements
Provide an electronic or paper pay record each payday showing the pay basis, rate or rates of pay, gross earnings, all deductions for the pay period, and records required for paid sick leave.
Washington pay-statement rules and document checks (2026)
This 2026 Washington reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed Washington material addresses pay stub requirements, no general wage income-tax withholding in 2026, unemployment insurance.
- Official-source references
- State and federal context
- Practical document checks
Overview
First, determine which rules apply
Washington combines a detailed payday statement with payroll programs that operate outside a traditional state income-tax system. Each payday, employees receive a paper or electronic pay record showing the pay basis, rate or rates, gross earnings, deductions, and paid-sick-leave information required by state rules.
Washington does not currently have an individual income tax in 2026. Instead, employers may need to withhold employee shares for Paid Family and Medical Leave and WA Cares, report and pay unemployment taxes, and maintain workers’ compensation coverage through the state’s industrial-insurance system.
Work location matters significantly because Washington allows local governments to set higher minimum pay rates. The 2026 statewide minimum pay rate is $17.13, while Seattle, SeaTac, Bellingham, Tukwila, and other jurisdictions publish higher rates or special coverage rules.
Key findings from the official source material
No general wage income-tax withholding in 2026
Washington does not currently have an individual income tax in 2026. Employers should not replace that absence with a generic “state tax” deduction, but other Washington payroll programs still apply.
Unemployment insurance
Washington’s 2026 unemployment taxable wage base is $78,200. Employer rates are experience-based, while new employers generally begin from an industry-based calculation subject to state minimum rules.
Paid Leave, WA Cares, and workers’ compensation
In the 2026 reference year, Paid Leave premiums are 1.13% of covered gross earnings up to the $184,500 Social Security cap. WA Cares is 0.58% of gross earnings with no Social Security cap. Washington also requires workers’ compensation coverage for covered workers through L&I or approved self-insurance.
Trusted sources
Primary sources for Washington
Consult these agency and research references when checking the rules for Washington. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
What to check before using an earnings statement
Use the Washington requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
When a statement is required
Provide an itemized earnings record electronically or on paper each payday. If a worker cannot receive an electronic statement, provide a written one.
Information to include
Include the pay basis, rate or rates of pay, gross earnings, all deductions for that pay period, and all records required for paid sick leave. Maintain the underlying supporting wage records for hours, earnings, additions, deductions, tips, service charges, and other required details.
State pay documentation withholding
Washington does not currently have general individual income-tax withholding on wages in 2026. Consult Paid Leave and WA Cares premium withholding separately and do not label those program premiums as state-level income tax.
Related business obligations
Consult unemployment insurance, workers’ compensation, paid-sick-leave recordkeeping, the statewide minimum pay rate, and any higher local wage rule that covers the employee’s actual work location.
After payday
Delivery, access, and records after payday
Electronic or paper delivery
Washington allows pay records to be delivered electronically or on paper each payday. If a worker cannot receive an electronic earnings record, the employer must provide a written one.
Supporting pay documentation records
Washington requires employers to maintain supporting wage records that support the pay record, including actual daily and weekly hours, rates, total wages, tips and service charges, additions and deductions, and paid-sick-leave records. Employers should preserve those underlying documentation for the periods required by the relevant Washington program.
Tax withholding
2026 withholding and related calculations
Washington’s absence of general individual income-tax withholding in 2026 does not eliminate state payroll calculations. Employers may need to withhold or contribute to Paid Family and Medical Leave, collect WA Cares premiums, pay unemployment taxes, and report workers’ compensation premiums under the rules that govern the business and employee.
Paid Family and Medical Leave
As of January 1, 2026, the Paid Leave premium is 1.13% of covered gross earnings excluding tips, up to the 2026 Social Security cap of $184,500. Employers with 50 or more employees pay approximately 28.57% of the premium; employees fund the remaining share. Smaller employers generally are not mandated to pay the employer portion.
WA Cares
WA Cares uses a 0.58% employee premium on gross earnings without a Social Security cap. Employers collect the premium or pay it on the employee’s behalf; there is no required employer share.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
Local rules and coverage exceptions
Washington’s statewide minimum pay rate is $17.13 per hour in 2026, but several jurisdictions require more. Before finalizing hourly payroll, confirm where the employee actually worked and whether the local ordinance covers that employer and employee.
Step-by-step process
A practical document review sequence
1Confirm work location.
Identify the employee’s work location so the correct statewide or local minimum pay rate can be consulted before payroll is calculated.
2Enter pay and program details.
Add employer and employee information, pay period, pay basis, rates, hours, earnings, deductions, and the program information needed for Paid Leave, WA Cares, UI, and workers’ compensation.
3Review pay documentation calculations.
Consult gross earnings, applicable local wage floors, federal deductions, Paid Leave and WA Cares withholding, employer contributions, and take-home pay.
4Generate the payday records.
Create the Washington pay record with the required pay basis, rates, gross earnings, deductions, and paid-sick-leave information together with the supporting bookkeeping records.
5Retain the supporting records.
Preserve the hours, rates, earnings, deductions, sick-leave records, and program reports needed to support the earnings record and Washington payroll filings.
A simpler way
Using PayStubCheck responsibly
Use the Washington references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
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- Official-source guidance
Each jurisdiction page lists the agency references it draws on.
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References
Official publications and research links
- 01View Washington income-tax FAQ (opens in a new tab)dor.wa.gov
- 02View UI rate guidance (opens in a new tab)esd.wa.gov
- 03View Paid Leave employer responsibilities (opens in a new tab)paidleave.wa.gov
- 04Washington L&I Payroll & Personnel Records (opens in a new tab)lni.wa.gov
- 05Washington workers’ compensation account (opens in a new tab)lni.wa.gov
- 06Official local-rate source (opens in a new tab)lni.wa.gov
Questions
Questions about Washington earnings records
Does Washington require pay stubs?
Yes. Employers are required to provide an itemized earnings record electronically or on paper each payday. If a worker cannot receive an electronic statement, the employer must provide a written one.
What information should a Washington pay stub include?
Washington requires the pay basis, rate or rates of pay, gross earnings, all deductions for the pay period, and the records required for paid sick leave. Employers also maintain more detailed supporting wage records supporting hours, wages, tips, service charges, additions, and deductions.
Does Washington have state income-tax withholding from wages in 2026?
No general individual income tax currently applies in Washington in 2026. Employers still need to address other state payroll programs such as unemployment insurance, Paid Family and Medical Leave, WA Cares, and workers’ compensation.
What is Washington’s 2026 unemployment taxable wage base?
The Employment Security Department lists a 2026 taxable wage base of $78,200 per employee for unemployment taxes.
What are the 2026 Paid Leave and WA Cares premium rates?
The 2026 Paid Leave premium is 1.13% of covered gross earnings excluding tips up to the $184,500 Social Security cap. WA Cares uses a 0.58% employee premium on gross earnings with no Social Security cap. The employer/employee funding rules differ between the two programs.
Can a Washington city require a higher minimum wage?
Yes. Washington L&I lists multiple local jurisdictions with higher 2026 wage floors, including Seattle, SeaTac, Bellingham, Tukwila, Renton, Everett, Burien, and unincorporated King County. Refer to the rule that covers the employee’s actual work location and employer coverage.
Keep your records in check
Prepare a Washington earnings record with a live preview.
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.