Washington state has announced its 2025 paid Family & Medical Leave (PFML) premiums and has released the 2025 taxable wages bases and rates when calculating the state’s PFML premiums.
The details:
2025 PFML Premiums
The total PFML premium (combined employer and employee share) will be 0.92 percent. This is an increase of 0.18 percent from the 2024 rate of 0.74 percent. The premiums must be collected up to the Social Security wage base which will be $176,100 in 2025.
Once an employee wage in 2025 reaches $176,100, employers must stop collecting premiums. However, employers must continue to report employee’s gross wages, excluding tips.
Employers with 50 or more employees must pay at least 28.48 percent of the total premium, which will require employees to pay 71.52 percent of the premium.
Employers with fewer than 50 employees are not required to pay the employer portion of the premium, unless they choose to do so. However, they must still collect the employee premium or pay employees’ premium on their behalf.
Next Steps:
Effective Jan. 1, 2025, covered Washington state employers must pay the required premium, collect premiums from employees via wage deductions and remit to the Washington State Department of Paid Family & Medical Leave.
For more information on Washington PFML, please click here.