Employer resource / Compliance overview
Washington benefits: know the program, then the next step.
Use this overview to organize payroll, leave, and health-plan responsibilities. Different programs use different eligibility and employer-size rules.
Official sources checked September 19, 2026. This is a planning overview, not a determination of your obligations or a legal or tax review.
| Program | Who to consider | Employer action | Timing / source |
|---|---|---|---|
| Paid Family & Medical Leave | Covered Washington employment. Most employers with 25+ employees must provide job protection to eligible workers in 2026. | Confirm reporting, premium obligations, notices, and leave rights. Maintain existing health benefits for employees who qualify for Paid Leave job protection. | 2026 job protection generally requires 180 days with the employer. Threshold: 15+ in 2027; 8+ in 2028. ESD job protection ↗ |
| WA Cares | Covered workers; exemptions and optional participation rules apply. | Withhold and remit required premiums; retain exemption documentation and apply the correct effective dates. | Out-of-state participation began July 1, 2026. Eligible workers elect within one year of establishing primary residence outside Washington. WA Cares portability ↗ |
| Paid sick leave | Employees covered by Washington’s Minimum Wage Act, including many part-time and seasonal workers. | Accrue at least 1 hour per 40 hours worked. Carry over at least 40 unused hours, or the employee’s smaller unused balance. Check local rules. | Accrual begins at hire. Use begins after 90 calendar days. Required employee balance notice at least monthly. L&I minimum requirements ↗ |
| ACA reporting | Applicable large employers; self-insured coverage can create reporting obligations for smaller employers too. | Determine employer status and the appropriate forms. Keep coverage-year records separate from filing-year deadlines. | For 2025 Forms 1095-C: March 2, 2026 furnishing; March 31, 2026 e-filing. Alternative furnishing has conditions. Verify the next year’s instructions. IRS 2025 instructions ↗ |
| Small-business health care tax credit | Potentially eligible small employers meeting employee-count, wage, contribution, and coverage requirements. | Ask your CPA to confirm eligibility, SHOP availability or a qualifying exception, and the credit period before budgeting for a credit. | Evaluate for the applicable tax year. Do not assume every small-group plan qualifies. IRS credit guidance ↗ |
Dates apply to the specific rules identified above. The table is not an exhaustive deadline calendar. Use the linked agencies for details and current instructions.
Assign the work before it is due.
A short responsibility checklist helps keep handoffs clear.
Employer & payroll
Provide accurate hours, wages, employee changes, and notices; confirm what payroll submits and retains.
Broker & administrators
WIB assists with ACA paperwork, notifications, benefit statements, and coordination with payroll companies and vendors. COBRA administrators send and track notices; their fees may apply, with waivers available for some groups.
Legal & tax advisers
Resolve employer-specific legal interpretations, tax-credit eligibility, and plan-document questions.
Organize your benefits questions.
Tell us which program or plan process you are working through. We can help coordinate payroll and vendors and assist with benefits paperwork. WIB does not provide tax or legal advice.