{
  "$comment": "Washington 2025: no personal income tax; employee-paid Paid Family & Medical Leave premium (to the Social Security wage base) and WA Cares Fund premium (uncapped).",
  "country": "us",
  "jurisdiction": "us-wa",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Los_Angeles"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "none"
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "pfml",
        "label": "Paid Family & Medical Leave premium (employee share 71.52% of 0.92%)",
        "rate": "0.00657984",
        "wageBase": "176100",
        "annualCap": null,
        "weeklyCap": null,
        "base": "gross",
        "employerRate": "0.00262016"
      },
      {
        "id": "wacares",
        "label": "WA Cares Fund long-term care premium",
        "rate": "0.0058",
        "wageBase": null,
        "annualCap": null,
        "weeklyCap": null,
        "base": "gross",
        "employerRate": null
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "WA Cares Fund exemptions (approved exemption holders pay no premium)",
    "Employer voluntarily paying all or part of the employee PFML / WA Cares share",
    "Tips are excluded from PFML wages (engine applies the rate to all gross wages)",
    "Capital gains excise tax (not a wage tax)",
    "Local taxes (Washington has no local income tax)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://dor.wa.gov/taxes-rates/income-tax",
      "title": "Washington DOR — Washington has no personal income tax (calendar-year payroll)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://dor.wa.gov/taxes-rates/income-tax",
      "title": "Washington DOR — no personal income tax on wages (capital gains excise tax not modelled)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://dor.wa.gov/taxes-rates/income-tax",
      "title": "No state income tax, so pre-tax items have no income-tax effect (flags recorded as conforming)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0",
      "url": "https://paidleave.wa.gov/app/uploads/2024/10/2025-Premium-Rates-Employer-Mailer.pdf",
      "title": "Paid Leave 2025 premium rates employer mailer — rate 0.92%; employees pay 71.52%, employers 28.48%; collected on total gross wages, not including tips, up to the 2025 Social Security cap ($176,100)",
      "retrieved": "2026-10-07",
      "note": "Employee rate = 0.0092 × 0.7152 = 0.00657984; employerRate = 0.0092 × 0.2848 = 0.00262016 (employers with fewer than 50 employees are not required to pay the employer share). Employers may choose to pay the employee share; modelled as fully deducted from the employee."
    },
    {
      "field": "params.programmes.0",
      "url": "https://paidleave.wa.gov/employer-roles-responsibilities/",
      "title": "Paid Leave — your role and responsibilities (premium on gross wages excluding tips, up to the Social Security cap)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.1",
      "url": "https://wacaresfund.wa.gov/employers/",
      "title": "WA Cares Fund — employers: premium is 0.58% of an employee's gross wages, not capped at the Social Security taxable maximum; employee-paid (employer may elect to pay)",
      "retrieved": "2026-10-07",
      "note": "Approved exemptions (private LTC insurance, veterans, military spouses, out-of-state residents, etc.) are not modelled; rate unchanged for 2025 and 2026 (RCW 50B.04.080)."
    },
    {
      "field": "rounding",
      "url": "https://paidleave.wa.gov/app/uploads/2024/10/2025-Premium-Rates-Employer-Mailer.pdf",
      "title": "No state income tax computation; MoneyOtter rounds lines to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}