Paid Family & Medical Leave: How to Prepare as an Employer
Passed by the Legislature in 2017, Paid Family and Medical Leave is a state program that offers workers in Washington the opportunity to receive partial wage replacement when taking leave to recover from an illness or injury, to bond with a new child, to care for a sick or injured family member, or for certain military connected events. Paid Family and Medical Leave is not the same as paid sick leave. Beginning in 2020, workers will be able to take up to 12 weeks, as needed, for any of the above listed circumstances. Learn more about employee leave benefits.
The Paid Family and Medical Leave program will be funded by premiums paid by both employees and many employers, and will be administered by the Employment Security Department (ESD). Under this program, employers will need to offer paid family and medical leave through either the state plan or a voluntary plan starting January 1, 2020.
While employees cannot utilize benefits until January 1, 2020, employers must meet certain requirements by January 1, 2019. Even though the rulemaking for this program is still underway, employers can start to familiarize themselves with these new requirements.
Be prepared for January 1, 2019, by:
1. Deciding if you want to use the state plan or a voluntary plan.
Voluntary plans enable an employer to operate their own paid family and medical leave plan, provided the plan applies to all employees, meets or exceeds the state plan’s requirements and has been approved by the ESD. Learn more about voluntary plan requirements.
2. Preparing to withhold Paid Family and Medical Leave premiums from employee paychecks.
The premium for 2019 is .4% of gross wages paid and is shared by the employer (37%) and employee (63%), and is split into two parts: 1/3 of the premium is for Family Leave and 2/3 for Medical Leave.
PLEASE NOTE: Businesses with fewer than 50 employees are not required to pay the employer portion of the premium, and are only required to withhold the employee portion, which is 63% of the .4% premium. Learn more about small business requirements.
Premium payments are required to be paid quarterly and will be due to the department before the end of the month after each completed calendar quarter.
| Reporting Quarter | Payment Due Before |
| January-March | August 31 |
| April-June | August 31 |
| July-September | October 31 |
| October-December | January 31 |
Employers will be able to remit premiums to the department online through Secure Access Washington. Learn more about premiums & remittance.
3. Budgeting for the employer share of the premium
Your number of employees will determine your premium responsibilities. Businesses with fewer than 50 employees are not required to pay the employer portion of the premium, and are only required to withhold the employee portion, which is 63% of the .4% premium.
4. Preparing to track hours and wages of all employees, including seasonal, temporary and part-time workers
Nearly all Washington employers will have a responsibility to report wages and hours worked for their Washington-based employees starting in 2019. This includes seasonal, temporary and part-time workers. The first required reporting will be for the first quarter (January-March) of 2019 and will be due by August 31. Employers will use SecureAccess.wa.gov to manage their user information. Learn more about how to report employee hours and wages.
5. Posting required poster and notices
The required poster and notice information is still being developed by ESD and will be posted when available. You can find a paystub insert and sample text for a workplace newsletter or email explaining the program in ESD's Employer Toolkit.
As the rulemaking for Paid Family & Medical Leave is ongoing, please make sure to regularly check ESD’s employer website or WSDA’s website for updates and additional information.
Additional Resources:
Source: Employment Security Department of Washington State: Paid Family & Medical Leave. https://www.paidleave.wa.gov/employers#helpcat55
Post updated July 3, 2019.