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Washington State PFML
WA ESD 2026 Standard: 90% + 50% Progressive Formula (Max $1,542/wk)
Estimate your 2026 Washington Paid Family & Medical Leave (WA Paid Leave) weekly payment. Computes the official 90% lower tier, 50% upper tier, 2026 SAWW threshold, and max duration pools.
STATUTORY BENCHMARK 2026
Authority: RCW 50A.15.020 & WA ESD Guidelines
Quick Rule & Formula: Under Washington State RCW 50A, weekly benefits replace 90% of wages up to 50% of the State Average Weekly Wage, plus 50% of wages above that threshold, up to the 2026 maximum cap of $1,542/week. Qualifying requires at least 820 hours worked in Washington during your qualifying period. Standard leave lasts up to 12 weeks (or up to 16–18 weeks for combined medical/pregnancy complications).
Understanding Washington's Progressive Benefit Formula
Unlike states with a flat wage replacement rate (e.g. California's 60-70% or New Jersey's 85%), Washington's Employment Security Department (ESD) uses a progressive two-tier structure designed to replace up to 90% of lower-income wages while phasing down for higher earners.
TIER 1 (LOWER TIER: 90%)
Earnings $\le$ 50% of SAWW
For 2026, 50% of the State Average Weekly Wage is $861.00. The portion of your Average Weekly Wage at or below $861.00 is replaced at 90% (max Tier 1 benefit is $774.90).
TIER 2 (UPPER TIER: 50%)
Earnings $>$ 50% of SAWW
Any portion of your Average Weekly Wage that exceeds $861.00 is replaced at 50%, added directly to your Tier 1 payment until the statutory cap of $1,542.00 is reached.
Washington PFML Duration & Hours Eligibility
820 QUALIFYING HOURS
Across All Employers
You must log at least 820 hours in WA in your qualifying base period. Hours across multiple part-time, seasonal, or full-time jobs are combined.
STANDARD VS COMBINED
12 to 18 Weeks
12 weeks for single medical or family event. 14 weeks if incapacitated by pregnancy. Up to 16-18 weeks if taking both medical and bonding leave in the same claim year.
TAX REPORTING (1099-G)
IRS Treatment
Washington state does not have personal income tax. However, family leave benefits (bonding and caregiving) are subject to federal income tax.
Frequently Asked Questions
How is the Average Weekly Wage (AWW) calculated in Washington?
ESD identifies your two highest-earning quarters in the base year, sums them up, and divides the total by 26 weeks. This average is then fed into the 90% / 50% progressive tiers.
Can I take WA Paid Leave intermittently?
Yes. You can take leave in increments of as little as 8 consecutive hours in a single week. You do not have to take all 12 weeks continuously.