Starting January 1, 2019, all Washington State employers (with very few exceptions) must begin collecting Paid Family and Medical Leave premiums via payroll deduction and company contribution (if applicable). The total insurance premium for 2019 is 0.4% of an employee's gross wages, and the employee and employer may split the payment.

 

Visit the Washington Paid Family & Medical Leave Help website for important additional information, to determine if you are subject, and a premium calculator.

This tax is supported by QuickBooks Desktop and QuickBooks Online Payroll.

  • Unified Business Identification (UBI) number: The account number that identifies your company to the agency. There will be a field in the setup that asks for this number.
  • Employers must collect and remit premiums starting in 2019 with the first payroll of the year.
  • Once created, this will be collected per paycheck.  New payroll taxes will be added to the payroll system.
  • The total employee and company contributions for 2019 is 0.4% of the employee's total gross wages up to the Social Security limit.
  • *Employers with fewer than 50 employees are not required to pay the employer portion of the premium.
  • An employer can elect to pay the employee’s share of the premium.  This is not currently supported by Online Payroll.
  • Premiums must be remitted quarterly during the month following each completed calendar quarter.

Important: Quarter 1 and Quarter 2 2019 premium payments and reports for Paid Family and Medical Leave should be submitted between July 1 - July 31, 2019 instead of in April. This change applies to 2019 only.

Employee & Employer Rates

Employers with LESS than 50 employees (where Employers is not required to pay their portion)

Employee Portion Rate 63% (of 0.4% premium)
Company Portion Rate 0% (of 0.4% premium)

In QuickBooks Desktop, enter the amount as 63 for the employee portion and 0 for the company portion with no percentage sign or decimals. If the employer elects to pay the employee premium, enter 63 in the company portion and 0 in the employee portion.

Employers with MORE than 50 employees (where Employer opts to cover the Employee portion)* Effective April 2019, this option is going to be available for Online Payroll customers.

Employee Portion Rate 0% (of 0.4% premium)
Company Portion Rate 100% (of 0.4% premium)

Employers with MORE than 50 employees (where Employer opts NOT to cover their Employee's share of the premium)

Employee Portion Rate 63% (of 0.4% premium)
Company Portion Rate 37% (of 0.4% premium)

In QuickBooks Desktop enter the amount as 63 and 37 with no percentage sign or decimals.

Setup

Follow the steps under your payroll service (Desktop or Online) to set up item.  

Pay and file the payroll item

Intuit supports the payment and filing for the following products:

  • QuickBooks Desktop Payroll Assisted
  • QuickBooks Desktop Enhanced
  • QuickBooks Online Full Service Payroll
  • Intuit Full Service Payroll

Intuit does not support the payment and filing for the products below at this moment. We’re still waiting for information from the agency. Please return to this article for updates.

  • QuickBooks Online Payroll Enhanced
  • Intuit Online Payroll

Note: Payment and filing for quarter 1 and quarter 2 2019 is due on July 31, 2019.

FAQs