Washington’s Paid Family and Medical Leave (PFML) program affects every employer in the state, regardless of size. Whether you have 10 employees or 300, you have specific obligations under this program, from collecting premiums to filing quarterly reports to notifying workers of their rights. The rules changed again in 2026, adding expanded job protection requirements that many employers still need to address.
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This guide breaks down what Washington employers need to know about PFML: how the program works, what you owe, what your employees are entitled to, and how to stay compliant with the latest requirements.
What Is Washington Paid Family and Medical Leave?
Washington Paid Family and Medical Leave is a state-run insurance program that provides eligible workers with partial wage replacement when they need time off for a serious health condition, to care for a family member, to bond with a new child, or for certain military-connected events. The program launched in 2020, making Washington the fifth state in the nation to offer paid family and medical leave benefits.
The program is administered by the Washington Employment Security Department (ESD). Employees apply for benefits directly with the state. You, as the employer, do not determine eligibility or manage claims. Your role centers on premium collection, quarterly reporting, and making sure your workers know about the program.
Key facts about Washington PFML:
- Funded through premiums paid by both employees and employers
- Provides up to 12 weeks of paid leave per year for a qualifying event
- Workers may receive up to 16 weeks if they experience more than one qualifying event (for example, a medical event plus bonding with a new child)
- An additional 2 weeks is available for pregnancy-related complications, bringing the potential maximum to 18 weeks
- The maximum weekly benefit for claims filed in 2026 is $1,647
- Premiums do not increase when your employees use the program
Who Is Eligible for WA Paid Family and Medical Leave?
Nearly every Washington worker can use Paid Family and Medical Leave. To qualify, an employee must meet two requirements:
1. They have worked enough hours. The employee must have worked at least 820 hours during their qualifying period. Those hours can come from one job or be combined across multiple Washington employers.
2. They experience a qualifying event. Qualifying events include:
- A serious illness or injury that prevents the employee from working
- The need to care for a family member with a serious health condition
- The birth, adoption, or foster placement of a child (bonding leave)
- Certain military-connected events, such as a family member’s deployment
Washington defines “family member” broadly. It includes a spouse, domestic partner, child, parent, grandparent, grandchild, or sibling. It also covers individuals who have an “in loco parentis” relationship with the employee.
Employees who were previously excluded from the program under collective bargaining agreements became eligible starting January 1, 2024. Self-employed individuals can opt in voluntarily, and corporate officers may have separate rules.
Employer Roles and Responsibilities Under PFML
Every Washington employer has obligations under PFML, even those with fewer than 50 employees. Here is what you are required to do:
Collect and Remit Premiums
You must withhold the employee portion of premiums from each paycheck and submit the combined premium payment to the state on a quarterly basis. If you have 50 or more employees, you also pay the employer share. If you miss withholding an employee’s premium in a given pay period, you cannot collect it retroactively from a later paycheck.
File Quarterly Reports
Each quarter, you must report your employees’ wages and hours worked to the Employment Security Department. This data determines how much you owe in premiums and helps the state assess employee eligibility.
Post the Required Workplace Notice
You must display the mandatory PFML poster in your workplace. The poster is available in multiple languages from the ESD website. If you want, you can also provide a paystub insert explaining the premium withholding.
Notify Employees of Potential Eligibility
When an employee has been absent from work for seven consecutive days for reasons that could be covered by PFML, you must notify them in writing within five business days. This notification should inform them that their absence may qualify for paid leave benefits.
Respond to Leave Notifications
If an employee’s leave is expected (such as an upcoming birth), they must give you written notice at least 30 days in advance. If the leave is unexpected, they must notify you as soon as possible. When the state approves a claim, ESD will notify you of the leave start and end dates.
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2026 PFML Premium Rates and How They Work
The total PFML premium rate for 2026 is 1.13% of each employee’s gross wages, up to the Social Security wage cap of $184,500. This rate is recalculated every October by the Employment Security Department and takes effect the following January.
Here is how the premium cost breaks down:
| Component | Details |
|---|---|
| Total premium rate (2026) | 1.13% of gross wages |
| Employee maximum share | Up to 71.43% of the total premium |
| Employer share (50+ employees) | 28.57% of the total premium |
| Wage cap | $184,500 (Social Security cap) |
| Small employer exemption | Businesses with fewer than 50 employees do not pay the employer portion |
As an example, for an employee earning $80,000 per year, the total annual PFML premium would be $904 (1.13% of $80,000). Of that amount, the employee’s share would be up to $645.72 (71.43%), and the employer’s share for companies with 50 or more employees would be $258.28 (28.57%).
Employers with fewer than 50 employees in Washington are not required to pay the employer portion. However, they must still withhold and remit the employee share. Small businesses with fewer than 150 employees may also qualify for grants from the state to help offset costs when employees take leave.
2026 Premium Split Update: HB 2345
In March 2026, Governor Ferguson signed House Bill 2345, which adjusts how the PFML premium is divided between the family leave and medical leave portions. The total premium amount stays the same. The change shifts more of the employer’s contribution toward family leave and away from medical leave, aligning with updated IRS guidance. Because employer contributions for paid family leave are not subject to federal employment taxes, this adjustment can reduce the federal tax burden for employers. The Employment Security Department is expected to provide implementation guidance later in 2026.
How Job Protection Rules Changed in 2026
One of the biggest changes to Washington’s PFML program took effect on January 1, 2026: a major expansion of job protection requirements. Previously, only employers with 50 or more employees were required to hold a job open for workers returning from PFML leave. The new law lowers that threshold on a phased schedule:
| Effective Date | Employers Required to Provide Job Protection |
|---|---|
| January 1, 2026 | 25 or more employees |
| January 1, 2027 | 15 or more employees |
| January 1, 2028 | 8 or more employees |
The eligibility rules for employees changed as well. Under the old rules, workers needed at least one year of employment and 1,250 hours worked to qualify for job protection. Starting in 2026, the requirement is 180 calendar days of employment with no minimum hours-worked threshold. That is a significant expansion.
If your employee qualifies for job protection, you must:
- Restore them to the same or an equivalent position when they return from leave
- Continue their health insurance coverage during the leave period
There are limited exceptions. For example, if the employee’s position was eliminated for reasons unrelated to their leave, you may not be required to restore them. However, under Washington’s recently enacted Mini-WARN Act, employers implementing a mass layoff cannot include any employee currently on PFML leave. Those employees must remain employed with continued health coverage until their leave ends.
If your business has between 25 and 49 employees, you likely became subject to job protection requirements for the first time in 2026. Review your policies, update your employee handbook, and make sure your management team understands these obligations.
How WA PFML Works Alongside Federal FMLA
Many Washington employers are also covered by the federal Family and Medical Leave Act (FMLA), which provides up to 12 weeks of unpaid, job-protected leave. Understanding how these two programs interact is important for compliance.
Key differences between WA PFML and federal FMLA:
| Feature | WA Paid Family and Medical Leave | Federal FMLA |
|---|---|---|
| Leave type | Paid (partial wage replacement) | Unpaid |
| Employer size threshold (job protection) | 25+ employees (2026), phasing down to 8+ by 2028 | 50+ employees within 75 miles |
| Employee eligibility | 820 hours in qualifying period (any WA employer) | 12 months employed, 1,250 hours at current employer |
| Job protection eligibility (2026) | 180 days of employment, no hours requirement | 12 months employed, 1,250 hours worked |
| Maximum leave duration | 12 weeks (up to 16-18 in combined scenarios) | 12 weeks per year |
| Family member definition | Broad (includes grandparents, siblings, in loco parentis) | Narrower (spouse, child, parent) |
When an employee qualifies under both programs, PFML and FMLA typically run at the same time. The employee receives pay from the state PFML program while also using their FMLA entitlement. This concurrent running was one of the goals behind the 2026 PFML amendments, which were designed in part to prevent employees from stacking state leave on top of federal leave.
Employers cannot require workers to exhaust other paid time off (PTO, vacation, sick leave) before using PFML. However, employees may choose to use supplemental PTO alongside their PFML benefits. Coordination with short-term disability insurance is also possible, though individual plan terms vary.
Can Employers Set Up a Voluntary Plan?
Yes. Washington allows employers to opt out of the state-run program by establishing an approved voluntary plan. A voluntary plan must provide benefits that are equal to or better than the state program. You can set up a voluntary plan for family leave, medical leave, or both.
Reasons employers choose voluntary plans:
- Greater control over the claims process and employee experience
- Ability to offer more generous benefits than the state minimum
- Potential cost savings depending on your workforce demographics and claims history
- Faster claims processing for your employees
To establish a voluntary plan, you must apply to the Employment Security Department and demonstrate that your plan meets all requirements. If approved, your employees are covered under your plan instead of the state program, and you remit premiums to your plan administrator rather than to the state.
Voluntary plans are worth exploring if you have the administrative capacity to manage them. Talk to your benefits advisor about whether this option makes sense for your organization.
Steps to Stay Compliant with Washington PFML
Staying on top of PFML compliance requires attention to several areas. Here is a practical checklist:
- Review your employee count. Determine whether you meet the new job protection thresholds (25+ in 2026, 15+ in 2027, 8+ in 2028).
- Update your employee handbook. Include your PFML policy, employee notification procedures, and job protection details.
- Verify your quarterly reporting process. Make sure you are accurately reporting wages, hours, and premium payments to ESD each quarter.
- Post the required notice. Display the current PFML poster in your workplace. The ESD provides updated versions each year.
- Train your managers. Make sure anyone who supervises employees understands the 5-day notification requirement and the prohibition against retaliation for PFML use.
- Coordinate with your payroll provider. Confirm they are withholding premiums at the correct 2026 rate and will adjust for HB 2345 changes when ESD issues guidance.
- Review your leave policies. Understand how PFML interacts with your existing paid sick leave, PTO, FMLA, and disability coverage.
Frequently Asked Questions
Do small businesses have to participate in Washington PFML?
Yes. All Washington employers must participate in the PFML program, regardless of size. Businesses with fewer than 50 employees are exempt from paying the employer share of premiums, but they must still withhold and remit the employee portion, file quarterly reports, and notify workers about the program.
What happens if an employer does not file quarterly reports?
Failure to report and remit premiums can result in penalties and interest from the Employment Security Department. ESD may also assess premiums based on estimated wages if reports are not filed.
Can an employer deny an employee’s PFML leave request?
No. Employers do not approve or deny PFML claims. The Employment Security Department handles all eligibility determinations. If an employee’s claim is approved, you are notified and must allow the leave. Interfering with an employee’s PFML rights or retaliating against them for using the program is prohibited under Washington law.
Does PFML cover part-time employees?
Yes. Part-time employees are eligible if they have worked at least 820 hours during their qualifying period. Hours from multiple jobs in Washington can be combined to reach this threshold.
How much does an employee receive while on PFML leave?
Benefits are calculated based on the employee’s average weekly wage relative to the state average. The maximum weekly benefit for 2026 is $1,647. Lower-wage workers receive a higher percentage of their wages (up to 90%), while higher earners receive a lower percentage.
Is PFML leave the same as FMLA leave?
No. PFML is a Washington state program that provides paid leave. FMLA is a federal program that provides unpaid leave with job protection. When an employee qualifies for both, the leaves typically run at the same time. However, the eligibility rules, employer size thresholds, and family member definitions differ between the two programs. For more details on FMLA, see our guide on FMLA calculation methods.
Get Help with Employee Benefits Compliance
Washington’s PFML program is one of many state and federal requirements that affect how you structure and manage employee benefits. Keeping up with changing rates, new job protection rules, and coordination between multiple leave programs takes time and expertise.
Washington Health Insurance Agency works with employers across the state to build benefits strategies that keep you compliant and protect your bottom line. From COBRA administration to annual benefits reviews, WHIA provides the kind of hands-on support that national brokerages simply cannot match.
Ready to upgrade your benefits strategy? Contact WHIA to get started.