Washington (WA) – 2022

Washington Effective 1/1/2022 Federal Effective 7/24/2009

Minimum WageWashingtonFederal
Minimum Wage$14.49$7.25
Minimum Cash Wage (Tipped Employee)$14.49
Maximum Tip CreditNone
Youth Minimum Wage (Employees who are 14 or 15 years old may be paid 85% of the adult minimum wage)$12.32
State Income TaxWashingtonFederal
Wage WithholdingNone
Supplemental Wage / Bonus RateNone
Unemployment InsuranceWashingtonFederal
Maximum 2022 Taxable Earnings (Increased from $56,00 in 2021)$62,500
Employee 2022 DeductionNone
Employer 2022 Tax Rates (Includes employment administrative fund and social cost surtaxes)0.33 – 6.02%
Standard 2022 New Employer RateIndustry Average
Voluntary Contribution PermittedYes
Workers CompensationEmployers and employees each pay half of the Stay At Work rate, the Medical Aid Fund rate and the Supplemental Pension Fund (SPF) rate. For 2022, the SPF rate is $0.1564 per hour ($0.0782 per hour, employee rate & $0.0782 per hour, employer rate).

Federal (FED) – 2022

Minimum WageFederal
Minimum Wage$7.25
FICA (MEDICARE)Federal
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)2.35%
Maximum Taxable EarningsNo Limit
FICA (SOCIAL SECURITY)Federal
Maximum Taxable Earnings (Increased from $142,800 in 2021)$147,000
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2021)$1,000
Pension PlansFederal
Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,000 in 2019)$6,500
Contribution Limit – 401(k) & 403(b) plans (Increased from $19,500 in 2021)$20,500

Washington State Resources

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