New! Washington State Paid Family and Medical Leave
Initial Rollout
When deployed December 7, 2018, the Washington Paid Family and Medical Leave linked tax codes were automatically configured.
- Added to company tax setup for companies with Washington State Income Tax (WASIT) configured.
- Assigned to any employees who had WASIT assigned.
These tax codes will be delivered with a 0% rate and effective January 1, will apply the default rates mandated by the state of Washington.
Note: Going forward, the WAPFL and WAPML tax codes are not linked to WASIT and must be configured or assigned for any companies or employees if you add the WASIT tax code.
Description
A brief description of the two types of leave for the state of Washington are provided in the following table.
| Type | Description | Amount |
| Washington Paid Family Leave (WAPFL) | Any leave taken by the employee for:
|
Up to 12-16 weeks per year |
| Washington Paid Medical Leave (WAPML) | Leave taken by employee for:
|
Up to 12-18 weeks per year |
Reference: For additional details, refer to the Washington Paid Family Leave page on the Washington State Employment Security Department website.
Calculation
The basic calculation of the Washington Paid Family and Medical Leave tax are as follows:
- 0.4% of gross wages paid each quarter beginning 2019
- Family Leave = 1/3 premium (100% employer-paid)
- Medical Leave = 2/3 premium (45% employee-paid; 55% employer-paid)
This works out to a total of 63% paid by employee and 37% paid by employer.
Notes:
- Wages EXCLUDE tips.
- There is no periodic cap.
- The wage base limit is the Social Security cap. (Example: $132,900 for 2019)
Opt-Out Requirements
Employers may opt-out if they:
- Provide richer benefits and pay a $250 fee to the Employment Security Department.
- Have fewer than 50 employees (Exempt from ER portion).
- Are self-employed.
Timeline
The implementation timeline for Washington Paid Family and Medical Leave is provided in the following table.
| Effective Date | Action |
| 01/01/2019 | Deductions start |
| 01/01/2020 | Benefits start |
PROCEDURE (ENTERPRISE)
Configuration
Tax Codes
Four tax codes have been created for Washington Paid Family and Medical Leave.
| Tax Code | Description | Rate |
| WAPFLEE | Washington Paid Family Leave (Employee Portion) |
Note: Rate can be default system rate or zero only. |
| WAPFLEP | Washington Paid Family Leave (Employer-Paid Employee Portion) |
Example: If the total amount of Paid Family Leave is $40 and this rate is set to 50%, the employee pays $20 and employer pays $20. |
| WAPMLEE | Washington Paid Medical Leave (Employee Portion) |
Example: If the total amount of Paid Medical Leave is $100 and the default rate of 45% is used, the employee portion is $45 and the employer pays the remaining $55. If this rate is set to 20%, the employee pays $20 and the employer pays the remaining $80. Note: Rate cannot exceed the statutory employee rate of 45%. |
| WAPMLER | Washington Paid Medical Leave (Employer Portion)
Note: Parent tax code. |
Note: Rate can be default system rate or zero only. |
Note: If you have a voluntary plan for either the medical leave plan or family leave plan, configure the respective tax rates to zero.
Employee Configuration
To assign the the the Washington Paid Family and Medical Leave tax codes to an employee, use the following instructions.
- Existing Employee
NAVIGATION: UltiPro > Menu > My Team > My Employees > select employee > Taxes > Income Tax > Things I Can Do > Change Resident Taxes - New Employee
NAVIGATION: UltiPro > Menu > My Team > My Employees > Add > State Taxes - From the disability plan type drop-down list, select Washington Paid Medical Leave Employer Share.
