Washington PFML quarterly wage and hour reporting for the previous quarter is due October 31, 2022. This alert includes background on the 2017 PFML law as well as links to all resources necessary to complete the report.

Background

In 2017, Washington passed a law establishing a paid family and medical leave (PFML) program that provides between 12 and 18 weeks’ partial wage replacement (depending on the reason or combination of reasons for leave) to eligible employees who take time off for new child bonding, to care for the employee’s or a family member’s serious health condition, or for a qualifying military exigency. Employers are obligated to collect and remit premium contributions and complete quarterly wage and hour reports for their Washington employees.

• The employer reporting obligation began on April 30, 2019, with reports due quarterly thereafter.
• Quarterly wage and hour reporting is due on the last day of the month following the end of the quarter.
• In order to complete the required report, employers must have:
  • The Unified Business Identifier (UBI) number
  • Business name
  • Report preparer
  • Total premiums collected from employees
  • Each employee’s name, Social Security number, hours worked, and wages paid in the applicable quarter
• The state has provided a downloadable checklist and instructions for completing and submitting the required report.
• Beginning January 1, 2022, the premium rate is 0.6% of employees’ gross wages, excluding tips, up to the 2022 Social Security cap ($147,000).
• Employers with 50 or more employees will pay up to 26.78% of the premium; employees will pay 73.22%.
• Employers with fewer than 50 employees are not required to pay the employer portion of the premium; however, they must collect the premiums from employees and remit to the state, or opt to pay the premiums on employees’ behalf.
• The PFML law includes a notice requirement. Employers must post the required notice in the workplace or provide it electronically. The poster is also available in Spanish. Additionally, employers must provide notice to employees individually on the later of
  • five business days after an employee’s seventh consecutive day of absence due to a reason covered under WA PFML, or
  • five business days after an employer becomes aware that an employee’s absence is due to a reason covered under WA PFML.
• The State of Washington has provided a premium calculator employers may use to estimate their premiums. NOTE: While the calculator reflects information for the WA Cares program, employers are not required to withhold or remit payments for this program until July 1, 2023. The state’s systems are currently being updated so that when the WA Cares program is launched, employers can complete reporting obligations for both programs at the same time.