Employer resource / Compliance
Washington Paid Leave: employer actions for 2026.
Premiums, benefit eligibility, job protection, and health-coverage continuation use different rules. Keep them separate in your leave process.
Quick answer
In 2026, most covered employers with 25 or more employees must provide job protection to qualifying employees with at least 180 calendar days of service. The under-50 employer premium rule is a different threshold.
2026 planning table
| Item | Action | Timing |
|---|---|---|
| Premiums | 2026 rate: 1.13% of covered gross wages, excluding tips, up to $184,500. Employee share up to 71.43%; employer share 28.57%. | Apply 2026 payroll rules; employers classified by ESD as under 50 generally do not owe the employer share. |
| Job protection | Review employer size and the employee’s 180-day service requirement. | Most employers: 25+ in 2026, 15+ in 2027, 8+ in 2028. |
| Health benefits | Maintain existing health benefits for employees who qualify for Paid Leave job protection, under applicable rules. | Coordinate contributions and payroll during leave. |
| Notices | Use current ESD rights and job-protection notices; check distinct FMLA coordination requirements. | Trigger-based deadlines; use ESD’s current templates. |
A small employer can have continuation duties
Illustrative example
A 30-employee employer may be exempt from the state-plan employer premium share yet have job-protection and health-benefit-continuation responsibilities for an eligible employee in 2026. One threshold does not answer both questions.
Build a leave handoff
- Identify who receives leave information and sends the required notices.
- Confirm coverage continuation and the employee’s contribution process.
- Track relevant leave dates and coordinate federal FMLA where it applies.
- Use ESD’s current instructions for rights notices, job-protection notices, and any FMLA impact notice; they have different triggers.
Approved voluntary plans and special situations require their own review. Benefit eligibility is not identical to job-protection eligibility.
Where WIB fits
We can help coordinate benefits information, payroll companies, vendors, paperwork, and notifications. Your leave administrator and advisers should confirm employer-specific legal obligations. WIB does not provide legal or tax advice.
Sources checked September 19, 2026. General information; your plan and circumstances matter.
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