File your quarterly report and pay premiums - Washington State's Paid Family and Medical Leave (2024)

File your report and pay premiums

Paid Family and Medical Leave provides paid time off when Washington workers need it most and WA Cares allows you to plan for the future. By reporting key information and contributing premium payments, employers play an important role in keeping the program strong and supporting employees when they qualify for paid time off.

File your quarterly report and pay premiums - Washington State's Paid Family and Medical Leave (1)File your quarterly report and pay premiums - Washington State's Paid Family and Medical Leave (2)

Reporting overview

Watch this video to get quick, helpful tips on how to file your Paid Leave quarterly reports and make payments.

Employer webinar

This webinar gives employers a general understanding of how Paid Family and Medical Leave works and how to make payments.

When to report wages and hours and pay premiums

Every business is required to file a quarterly report with the Employment Security Department. When you submit your report, you will also pay the premiums you collected from your employees or that you are contributing yourself on their behalf.

You will need to file for every quarter, even if you did not have payroll.

Here’s when to submit your reports and payments:

Report & Payment Due: April 30
Q1: January, February, March
Report & Payment Due: July 31
Q2: April, May, June
Report & Payment Due: October 31
Q3: July, August, September
Report & Payment Due: January 31
Q4: October, November, December

Checklist: Completing your report

Here’s what you need to complete your report. You can also download the checklist.

Download checklist

Step 1: Gather your business and employee information.


  • United business identifier (UBI) number (if you don’t know your UBI number, look it up)
  • Business name
  • Total premiums collected (if any) from employees
  • Name of the report preparer


  • Social Security number (SSN)
  • First name, last name, middle initial
  • Date of birth
  • Wages, which are generally referred to as gross wages without tips. Wages are defined in statute (RCW 50A.05.010) as the remuneration paid by an employer to an employee (up to the Social Security cap for premium assessment).
    • For premium assessment and quarterly reporting, gross wages include:
      • Salary or hourly wages
      • Cash value of goods or services given in the place of money
      • Commissions or piecework
      • Bonuses
      • Cash value of gifts or prizes
      • Cash value of meals and lodging when given as compensation
      • Holiday pay
      • Paid time off (vacation, sick leave, associated cash outs)
      • Separation pay such as severance pay, termination pay, or wages in lieu of notice
      • Value of stocks at the time of transfer to the employee (if part of a compensation package)
      • Compensation for use of specialty equipment, performance of special duties or working particular shifts
      • Stipends and per diems (unless provided to cover a past or future cost incurred by the worker as a result of the worker’s expected job functions)
    • Wages may not include:
      • Tips
      • Supplemental benefit payments
      • Payments provided to cover a past or future cost incurred by the worker as a result of the worker’s expected job functions
      • Payment into retirement or disability plans
  • Hours, rounded up to the nearest whole number, each employee worked during the reporting quarter. This includes paid time off (sick, vacation, etc.) but does not include supplemental benefits.

Step 2:
Prepare and file your report

Employers report Paid Leave and WA Cares premiums from employees at the same time on the same report. Learn more about WA Cares reporting.

Log in to your Employer account through SecureAccess Washington (SAW). (Create an account if you don’t already have one and watch this video to learn how to set up your account.)

  • If you are setting up your account for the first time, have your UBI number on hand. (If you don’t know your UBI number, look it up.)

Choose a reporting format: manual entry (you can do this for up to 50 employees) or complete and upload a .CSV file.

  • Use the Paid Leave and WA Cares .CSV File Specifications (v8) and the Paid Leave and WA Cares .CSV Template (v8). Make sure to test it before uploading it.

Test your file

  • If a third-party employer agent will be reporting on your behalf, confirm that they will be submitting reports.

Employer agents who bulk file (ICESA) should use the ICESA file specifications (v8) for Paid Leave and WA Cares.

Test your ICESA file

Step 3: Pay your premiums

Log in to your account to file your quarterly report and pay your premiums.

Premium payments for Paid Leave and WA Cares are separate because they must be deposited into different trust funds.

Payments can take several days to post to your account depending on your payment method.

Some common reasons for delay include:

  • Not enclosing the correct program payment coupon when mailing your payment
  • Postdating your payment to a date later in the month
  • Sending your payment to the wrong program

If it’s been more than a week since you made your payment online and your balance isn’t updated, please contact the Customer Care Team at paidleave@esd.wa.govor (833) 717-2273.


You will need to have full access to your account before you can file an amendment; amendments are not an option with limited access.

Learn more about the PIN verification process.

There are a couple of methods for submitting amendments, and they depend on how you initially reported.

Click on Wage Reporting from the top menu bar then click Amend Wage Report.

  1. Under “Prior Quarter Search,” select the year and quarter of the report you need to amend.
  2. In the “Search Results” table, locate the report and click the blue Amend link in the first column of the table.
  3. Under “Filing Methods”, select the filing method you would like to use for your amendment and click Next. If you filed the initial report using manual entry, you can amend using either manual entry or CSV file upload. If you filed the initial report using file upload, you need to use file upload for your amendment.
  4. Submit your amendment; refer to the reporting instructions when needed.
  5. On the “Wage Detail Adjustment Reason Verification” page, use the dropdown menu to select the reason for your amendment.
    • Options include:
      • Employer and wages amended because of incorrectly reported wages or hours
      • Wages amended because employee(s) were mistakenly included/excluded
      • Employment and wages amended to correct computer system, data entry or accounting errors
      • SSN or name changed
      • Employment and wages amended as a result of an audit
      • Other
File your quarterly report and pay premiums - Washington State's Paid Family and Medical Leave (2024)


Do I have to report paid family leave on my taxes in Washington state? ›

Like Social Security tax, the Washington paid family leave contribution has a taxable wage base.

What are the paid family leave premiums in Washington state? ›

For Paid Leave reporting:

Starting Jan. 1, 2024, the premium rate is 0.74 percent of each employee's gross wages, not including tips, up to the 2024 Social Security cap ($168,600). Of this, employers with 50+ employees will pay up to 28.57% and employees will pay 71.43%.

How to file Washington paid family and medical leave? ›

Apply now
  1. Create your account. See the help center for instructions on creating a SAW account and adding Paid Leave as a service.
  2. Fill out the online application that applies to you: medical leave or family leave. You'll provide basic information and verify your employment history. ...
  3. Upload documents.

How is Washington State family Medical Leave calculated? ›

The weekly PFML benefit amount is calculated by ESD and is generally up to 90% of weekly wages, with a minimum of $100 per week and a maximum of $1,456 per week (in 2024). ESD provides a benefits calculator on their website to estimate the amount.

Is paid family leave taxable in the IRS? ›

Paid Family Leave (PFL) benefits are considered a type of unemployment compensation and are taxable. Your PFL benefits are taxable and reportable on your federal return only.

Can you opt out of Washington paid family leave? ›

NOTE: Voluntary plans are not available for WA Cares. Some employees, however, may choose to apply for an exemption from WA Cares coverage. It's their responsibility to apply, and—if approved—to notify and give their employer(s) a copy of their approval letter from Employment Security Department (ESD).

Who is exempt from WA paid family leave? ›

The following employers are exempt from the program: Federal employers and employees. Federally recognized Tribes*. Self-employed individuals*.

How long does it take to get approved for paid family leave in Washington state? ›

Our processing time is 2-3 weeks.

Can you cash out paid sick leave in Washington state? ›

Most employers can choose to “cash out” or pay an employee's accrued, unused paid sick leave balance when their employment ends. Cashing out an employee's paid sick leave is generally not required. Hours cashed out must be paid at an employee's normal hourly compensation rate to be considered full reimbursem*nt.

How often can you take Washington paid family leave? ›

In general, Washington workers are eligible for up to 12 weeks of Paid Family and Medical Leave per year.

Does Washington paid family and medical leave run concurrent with FMLA? ›

The use of FMLA does not reduce your allowed Paid Family and Medical Leave benefit, so it is possible to use both types of leave. It is important to note that Paid Family and Medical Leave and FMLA can usually run concurrently too, since many Paid Family and Medical Leave events also qualify for FMLA.

What category is WA PFML on W2 in Washington? ›

Symptoms. The State of Washington is requiring that the employee PFML tax be reported on the W2 in Box 14.

Is Washington state paid family leave taxable income? ›

Yes, Unemployment and Paid Family Leave reported on a 1099-G are taxable on your Federal return. Click this link for info on How to Report a 1099-G for Paid Family Leave.

Who pays for Washington paid family leave? ›

Calculate and collect premiums

Paid Family and Medical Leave is funded by premiums paid by employees and employers.

What is WA fli on my W2? ›

Taxes Gives a breakdown of how much of each tax type is deducted from your paycheck. WA FLI/EE and WA MLI/EE - taxes paid for WA's family and medical leave programs.

How do I report paid family leave on my taxes TurboTax? ›

Sign in to the TurboTax mobile app. Select Wages & Income and then Review/Edit or Pick up where you left off. Scroll down and choose Unemployment and then Unemployment and paid family leave. Follow the instructions to enter your info.

Where do I enter paid family leave on 1040? ›

Payments received from the PFL Program are reported on federal Form 1099-G, Certain Government Payments. California excludes payments received from the PFL program from taxable income. Enter on line 7, column B the amount of PFL payments shown in column A.

Why do I have NYPFL on my W2? ›

This is NY state disability insurance tax withheld. It is DEDUCTIBLE and should be coded as such. If you put it in "Other - not on the list above" it will not carry to state taxes in itemized deductions.


Top Articles
Latest Posts
Article information

Author: Msgr. Refugio Daniel

Last Updated:

Views: 6344

Rating: 4.3 / 5 (54 voted)

Reviews: 85% of readers found this page helpful

Author information

Name: Msgr. Refugio Daniel

Birthday: 1999-09-15

Address: 8416 Beatty Center, Derekfort, VA 72092-0500

Phone: +6838967160603

Job: Mining Executive

Hobby: Woodworking, Knitting, Fishing, Coffee roasting, Kayaking, Horseback riding, Kite flying

Introduction: My name is Msgr. Refugio Daniel, I am a fine, precious, encouraging, calm, glamorous, vivacious, friendly person who loves writing and wants to share my knowledge and understanding with you.