Washington Nanny Tax Guide
2026
Last updated: February 10, 2026
No State Income Tax
Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $17.13/hr | $17.13/hr statewide; Seattle $21.30 |
| Pay Frequency | Monthly minimum | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 4 years |
Unemployment Insurance
Registration Required:Required
Registration: Register online
Workers' Compensation
Not required
Paid Family & Medical Leave
Program: Paid Family and Medical Leave (PFML)
| Item | Value |
|---|---|
| Employer Contribution | Yes |
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
1hr/40hrs; 40hr carryover; monthly balance notice; Yes -- payroll tax withholding; 820+ hrs in prior 4 qtrs; up to 12 weeks; 0.58% payroll tax
Paid Sick Leave
Required
Accrual Rate: 1hr/40hrs worked
Annual Cap: 40 hr carryover
1hr/40hrs; 40hr carryover; monthly balance notice; Yes -- payroll tax withholding; 820+ hrs in prior 4 qtrs; up to 12 weeks; 0.58% payroll tax
New Hire Reporting
Deadline: Within 20 days of hire
Special Requirements
WA Cares Fund
0.58% payroll tax for long-term care
Required Forms
Forms 5208A & 5208B (quarterly)
as-needed
Washington state form
Purpose: State compliance
WA Cares Fund Notice
as-needed
Washington state form
Purpose: State compliance
DCS New Hire Report
as-needed
Washington state form
Purpose: State compliance
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Disclaimer
This guide is for informational purposes only and does not constitute tax or legal advice. Tax laws change frequently. Consult a qualified tax professional for advice specific to your situation.