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<\/a><\/figure><\/div>\n\n\nChecklist for Washington household employers<\/strong><\/h2>\n\n\n\nWe know you\u2019re busy! Here\u2019s a quick \u201cto-do\u201d list with links to extra details below.<\/p>\n\n\n\n
Beginning of employment <\/strong><\/h3>\n\n\n\n\n- Verify caregiver\u2019s work eligibility<\/a>.<\/li>\n\n\n\n
- Set up EIN & state tax account(s)<\/a>.<\/li>\n\n\n\n
- Obtain workers\u2019 compensation insurance<\/a>. <\/li>\n\n\n\n
- Display employment posters<\/a>. <\/li>\n<\/ul>\n\n\n\n
During employment <\/strong><\/h3>\n\n\n\n\n- File returns, remit taxes and manage correspondence.<\/a><\/li>\n\n\n\n
- Pay at least Washington minimum wage<\/a>.<\/li>\n\n\n\n
- Pay overtime<\/a>, when it applies.<\/li>\n\n\n\n
- Provide paid sick time<\/a>.<\/li>\n\n\n\n
- Allow for paid family and medical leave<\/a>.<\/li>\n\n\n\n
- Provide long-term care insurance<\/a>.<\/li>\n\n\n\n
- Comply with the Domestic Worker Bill of Rights<\/a> (Seattle only).<\/li>\n<\/ul>\n\n\n\n
Optional benefits for your employee<\/strong><\/h3>\n\n\n\n\n- Health insurance<\/a> <\/li>\n\n\n\n
- Mileage reimbursement<\/a> <\/li>\n<\/ul>\n\n\n\n
Ending employment<\/strong><\/h3>\n\n\n\n\n- Provide a termination notice<\/a>, when it applies.<\/li>\n\n\n\n
- Manage unused paid time off<\/a>. <\/li>\n\n\n\n
- Close down your state employment tax account(s)<\/a>.<\/li>\n\n\n\n
- Maintain payroll records<\/a>.<\/li>\n<\/ul>\n\n\n\n<\/div>\n\n\n\n
Beginning of employment <\/strong><\/h2>\n\n\n\nVerify caregiver\u2019s work eligibility<\/h3>\n\n\n\n
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they\u2019re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver\u2019s employment eligibility is ever questioned.<\/p>\n\n\n\nSet up EIN & state tax account(s)<\/h3>\n\n\n\n
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>\n\n\n\nWorkers\u2019 compensation<\/strong><\/h3>\n\n\n\nHousehold employers in Washington are required to carry workers\u2019 compensation insurance<\/a> if two or more employees each work 40 or more hours per week. These policies pay for medical expenses and lost wages if an employee has a work-related injury or illness. To acquire a workers\u2019 compensation policy, please contact the Washington State Department of Labor & Industries at (800) 547-8367.<\/p>\n\n\n\nEmployment posters <\/strong><\/h3>\n\n\n\nFamilies in Washington are required to notify their employee of their rights by sharing these posters<\/a>.\u00a0<\/p>\n\n\n\nDuring employment <\/strong><\/h2>\n\n\n\nFile returns, remit taxes and manage correspondence<\/h3>\n\n\n\n\n- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>\n\n\n\n
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>\n\n\n\n
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>\n\n\n\n
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time.<\/li>\n<\/ul>\n\n\n\n
Minimum wage rates<\/h3>\n\n\n\n\n- Washington state – $16.66\/hour.<\/li>\n\n\n\n
- King Country – $17.29\/hour.<\/li>\n\n\n\n
- Renton – $18.29\/hour.<\/li>\n\n\n\n
- Seattle – $20.76\/hour.<\/li>\n<\/ul>\n\n\n\n
Note<\/em>: Whenever more than one rate applies, employers are required to pay the higher rate.<\/p>\n\n\n\nWashington overtime requirements<\/h3>\n\n\n\n\n- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>\n\n\n\n
- Live-in employees are not required to be paid overtime. <\/li>\n\n\n\n
- Overtime is not required to be paid when work is performed on a holiday. <\/li>\n<\/ul>\n\n\n\n
Paid sick time<\/h3>\n\n\n\n
Household employers in Washington are required to provide paid sick time to their employees. Sick time can either accrue at the rate of 1 hour for every 40 hours worked or be offered in full at the beginning of the year. Employers choosing the latter option must calculate how much sick time their employee would accrue for the year and offer this amount. Unused sick time may carry over to the next year, but employers may cap it to 40 hours.<\/p>\n\n\n\n
Paid family and medical leave<\/h3>\n\n\n\n
Household employees in Washington are eligible for 12 weeks of paid leave per year beginning in 2020. This is a state-run insurance program funded by payroll taxes withheld from the employee. Employees can use their leave to:<\/p>\n\n\n\n
\n- Care and bond after the birth of a child or the placement of a child under the age of 18.<\/li>\n\n\n\n
- Care for a family member that is ill or injured.<\/li>\n\n\n\n
- Recover after an illness or injury.<\/li>\n\n\n\n
- Help relieve family pressure due to active military service.<\/li>\n<\/ul>\n\n\n\n
Employees are eligible to receive benefits if they have worked 820 hours or more during the previous 4 quarters prior to making a claim for benefits. Benefits are based on how much the employee makes on a weekly basis. Employers are required to provide this notice<\/a> to their employee explaining paid family and medical leave benefits.<\/p>\n\n\n\nWA Cares Fund<\/h3>\n\n\n\n
Household employees who are at least 18 years old and a current resident of Washington are eligible for long-term care coverage, designed to help all Washington residents live independently in their home for as long as possible. The WA Cares Fund is a state-run program funded by payroll taxes withheld from the employee beginning in 2023. Eligibility benefits begin in 2026.<\/p>\n\n\n\n
Seattle Domestic Worker Bill of Rights<\/h3>\n\n\n\n
Household employers in Seattle must provide several benefits in addition to what the state of Washington requires:<\/p>\n\n\n\n
\n- Provide a 30-minute uninterrupted meal period when their employee works more than 5 consecutive hours.<\/li>\n\n\n\n
- Provide employees with a paid 10-minute uninterrupted rest break for each 4 consecutive hours of work.<\/li>\n\n\n\n
- If the employee is unable to take uninterrupted breaks, they must be paid for the missed break(s). Families also need to pay their employee an additional 30 minutes and\/or 10 minutes for each break they were not able to take. <\/li>\n\n\n\n
- Families with a live-in employee must allow them to have an unpaid 24-hour period after 6 consecutive days of work.<\/li>\n<\/ul>\n\n\n\n
Optional benefits for your employee <\/strong><\/h2>\n\n\n\nHealth insurance<\/h3>\n\n\n\n
Families with only 1 employee can make contributions toward their employee\u2019s health insurance premiums and treat the amount as non-taxable compensation. In this scenario, neither the employee nor the employer are required to pay any taxes on that portion of the compensation.<\/p>\n\n\n\n
Families with 2 or more employees have 3 options:<\/p>\n\n\n\n
- \n
- Verify caregiver\u2019s work eligibility<\/a>.<\/li>\n\n\n\n
- Set up EIN & state tax account(s)<\/a>.<\/li>\n\n\n\n
- Obtain workers\u2019 compensation insurance<\/a>. <\/li>\n\n\n\n
- Display employment posters<\/a>. <\/li>\n<\/ul>\n\n\n\n
During employment <\/strong><\/h3>\n\n\n\n
- \n
- File returns, remit taxes and manage correspondence.<\/a><\/li>\n\n\n\n
- Pay at least Washington minimum wage<\/a>.<\/li>\n\n\n\n
- Pay overtime<\/a>, when it applies.<\/li>\n\n\n\n
- Provide paid sick time<\/a>.<\/li>\n\n\n\n
- Allow for paid family and medical leave<\/a>.<\/li>\n\n\n\n
- Provide long-term care insurance<\/a>.<\/li>\n\n\n\n
- Comply with the Domestic Worker Bill of Rights<\/a> (Seattle only).<\/li>\n<\/ul>\n\n\n\n
Optional benefits for your employee<\/strong><\/h3>\n\n\n\n
- \n
- Health insurance<\/a> <\/li>\n\n\n\n
- Mileage reimbursement<\/a> <\/li>\n<\/ul>\n\n\n\n
Ending employment<\/strong><\/h3>\n\n\n\n
- \n
- Provide a termination notice<\/a>, when it applies.<\/li>\n\n\n\n
- Manage unused paid time off<\/a>. <\/li>\n\n\n\n
- Close down your state employment tax account(s)<\/a>.<\/li>\n\n\n\n
- Maintain payroll records<\/a>.<\/li>\n<\/ul>\n\n\n\n
<\/div>\n\n\n\nBeginning of employment <\/strong><\/h2>\n\n\n\n
Verify caregiver\u2019s work eligibility<\/h3>\n\n\n\n
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they\u2019re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver\u2019s employment eligibility is ever questioned.<\/p>\n\n\n\n
Set up EIN & state tax account(s)<\/h3>\n\n\n\n
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>\n\n\n\n
Workers\u2019 compensation<\/strong><\/h3>\n\n\n\n
Household employers in Washington are required to carry workers\u2019 compensation insurance<\/a> if two or more employees each work 40 or more hours per week. These policies pay for medical expenses and lost wages if an employee has a work-related injury or illness. To acquire a workers\u2019 compensation policy, please contact the Washington State Department of Labor & Industries at (800) 547-8367.<\/p>\n\n\n\n
Employment posters <\/strong><\/h3>\n\n\n\n
Families in Washington are required to notify their employee of their rights by sharing these posters<\/a>.\u00a0<\/p>\n\n\n\n
During employment <\/strong><\/h2>\n\n\n\n
File returns, remit taxes and manage correspondence<\/h3>\n\n\n\n
- \n
- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>\n\n\n\n
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>\n\n\n\n
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>\n\n\n\n
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time.<\/li>\n<\/ul>\n\n\n\n
Minimum wage rates<\/h3>\n\n\n\n
- \n
- Washington state – $16.66\/hour.<\/li>\n\n\n\n
- King Country – $17.29\/hour.<\/li>\n\n\n\n
- Renton – $18.29\/hour.<\/li>\n\n\n\n
- Seattle – $20.76\/hour.<\/li>\n<\/ul>\n\n\n\n
Note<\/em>: Whenever more than one rate applies, employers are required to pay the higher rate.<\/p>\n\n\n\n
Washington overtime requirements<\/h3>\n\n\n\n
- \n
- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>\n\n\n\n
- Live-in employees are not required to be paid overtime. <\/li>\n\n\n\n
- Overtime is not required to be paid when work is performed on a holiday. <\/li>\n<\/ul>\n\n\n\n
Paid sick time<\/h3>\n\n\n\n
Household employers in Washington are required to provide paid sick time to their employees. Sick time can either accrue at the rate of 1 hour for every 40 hours worked or be offered in full at the beginning of the year. Employers choosing the latter option must calculate how much sick time their employee would accrue for the year and offer this amount. Unused sick time may carry over to the next year, but employers may cap it to 40 hours.<\/p>\n\n\n\n
Paid family and medical leave<\/h3>\n\n\n\n
Household employees in Washington are eligible for 12 weeks of paid leave per year beginning in 2020. This is a state-run insurance program funded by payroll taxes withheld from the employee. Employees can use their leave to:<\/p>\n\n\n\n
- \n
- Care and bond after the birth of a child or the placement of a child under the age of 18.<\/li>\n\n\n\n
- Care for a family member that is ill or injured.<\/li>\n\n\n\n
- Recover after an illness or injury.<\/li>\n\n\n\n
- Help relieve family pressure due to active military service.<\/li>\n<\/ul>\n\n\n\n
Employees are eligible to receive benefits if they have worked 820 hours or more during the previous 4 quarters prior to making a claim for benefits. Benefits are based on how much the employee makes on a weekly basis. Employers are required to provide this notice<\/a> to their employee explaining paid family and medical leave benefits.<\/p>\n\n\n\n
WA Cares Fund<\/h3>\n\n\n\n
Household employees who are at least 18 years old and a current resident of Washington are eligible for long-term care coverage, designed to help all Washington residents live independently in their home for as long as possible. The WA Cares Fund is a state-run program funded by payroll taxes withheld from the employee beginning in 2023. Eligibility benefits begin in 2026.<\/p>\n\n\n\n
Seattle Domestic Worker Bill of Rights<\/h3>\n\n\n\n
Household employers in Seattle must provide several benefits in addition to what the state of Washington requires:<\/p>\n\n\n\n
- \n
- Provide a 30-minute uninterrupted meal period when their employee works more than 5 consecutive hours.<\/li>\n\n\n\n
- Provide employees with a paid 10-minute uninterrupted rest break for each 4 consecutive hours of work.<\/li>\n\n\n\n
- If the employee is unable to take uninterrupted breaks, they must be paid for the missed break(s). Families also need to pay their employee an additional 30 minutes and\/or 10 minutes for each break they were not able to take. <\/li>\n\n\n\n
- Families with a live-in employee must allow them to have an unpaid 24-hour period after 6 consecutive days of work.<\/li>\n<\/ul>\n\n\n\n
Optional benefits for your employee <\/strong><\/h2>\n\n\n\n
Health insurance<\/h3>\n\n\n\n
Families with only 1 employee can make contributions toward their employee\u2019s health insurance premiums and treat the amount as non-taxable compensation. In this scenario, neither the employee nor the employer are required to pay any taxes on that portion of the compensation.<\/p>\n\n\n\n
Families with 2 or more employees have 3 options:<\/p>\n\n\n\n
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>\n\n\n\n
- Manage unused paid time off<\/a>. <\/li>\n\n\n\n
- Mileage reimbursement<\/a> <\/li>\n<\/ul>\n\n\n\n
- Pay at least Washington minimum wage<\/a>.<\/li>\n\n\n\n
- Set up EIN & state tax account(s)<\/a>.<\/li>\n\n\n\n