Washington Employer Guide

Washington Household Employer Guide 2026

Your household employee — a nanny, caregiver, housekeeper, gardener, or anyone who works in your WA home — is a W-2 employee. Washington has no state income tax, but household payroll includes ESD filings, Paid Family & Medical Leave, WA Cares, paid sick leave, and L&I rules for larger household setups.

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✓ Updated May 2026 · Verified against WA Employment Security Department, WA Department of Labor & Industries, WA Department of Revenue, DSHS, and IRS
State Income TaxNone
Minimum Wage$17.13/hr
PFML0.807%
WA Cares0.58%
Sick Leave1 / 40 hrs
Washington has three main household-payroll layers. First, there is no state income tax. Second, most household employers still manage quarterly ESD filings for unemployment, PFML, and WA Cares. Third, workers' comp runs through Washington L&I and is required only for larger household setups. Seattle has its own Domestic Workers Bill of Rights, and statewide domestic-worker rules begin July 1, 2027.
Your household worker is a W-2 employee. Whether they're a nanny, caregiver, housekeeper, gardener, or personal assistant — if you control when, where, and how the work is done, they are your employee under IRS rules. That means W-2 reporting, payroll tax compliance, and Washington labor law obligations. Most household workers are employees under IRS rules, not contractors — issuing a 1099 in this situation can lead to back tax penalties, interest, and wage-law liability under both federal and Washington law.

When the rules apply

Washington household employers mainly need to watch federal payroll thresholds, the state $1,000 quarterly threshold, and the workers' comp trigger for larger household setups.

Federal thresholds
$1,000
per quarter
Cash wages to all household employees combined. Triggers: pay federal Unemployment Tax (FUTA — 6% on the first $7,000 per employee, with state credit). Report on Schedule H with your 1040.
$3,000
per year, per employee
Cash wages to a single household employee in the calendar year. Triggers: withhold and pay FICA (Social Security 6.2% + Medicare 1.45%). Report wages to the Social Security Administration via W-2 and W-3.
Washington state thresholds
$1,000
per quarter
Cash wages to all household employees combined. Triggers: register with WA Department of Revenue (UBI), Employment Security Department (ESD UI account, PFML, WA Cares), and start withholding the employee shares of PFML (~0.807%) and WA Cares (0.58%) from each paycheck.
2 × 40+
employees × hours/wk
Workers' compensation insurance trigger. Washington requires L&I coverage when you have two or more household employees who each work 40+ hours per week. With one employee — or two employees where at least one is part-time — coverage is optional. Most households fall below this threshold.

How Nest Payroll handles this

Each pay period, you pay your employee the net amount directly — through Venmo, Cash App, Zelle, your banking app, or by check. Nest generates the pay stub, calculates federal payroll taxes and Washington deductions, and registers you with WA DOR and ESD once the $1,000 quarterly threshold applies.

Federal taxes — quarterly EFTPS payments

At the end of each federal quarter (March, May, August, December), Nest debits your bank account for the federal taxes owed — FUTA, employer + employee FICA, and any federal income tax withheld — and remits them to the IRS via EFTPS. You'll get a confirmation email a week beforehand. Your money stays in your account until taxes are actually due. We don't hold withholdings on your behalf. At year-end, Schedule H on your Form 1040 reconciles everything Nest already paid through the year; Nest produces a signature-ready version.

Washington state taxes — quarterly ESD filings

Washington has no state income tax, so there's no state withholding to manage. The state-level filings are quarterly with the Employment Security Department (ESD) — one consolidated return covering UI tax (employer-paid), PFML premiums (mostly employee-withheld), and WA Cares Long-Term Care premiums (employee-only). Nest calculates all three on every pay period, files with ESD each quarter (April 30 / July 31 / October 31 / January 31), and debits your account for the amount due.

Washington UI Tax — 2026 rates: For new employers in the household-services industry classification, the rate is 1.26% on the first $78,200 of each employee's wages, plus a small 0.02% Employment Administrative Fund surcharge. These are employer-paid taxes (not withheld from your employee). Industry rates vary; ESD reassigns you an experience-based rate (range 0.1%–6.2%) after several reporting periods. Nest Payroll calculates and remits both with your quarterly ESD filings. Source: ESD — How We Determine Tax Rates
Washington Paid Family & Medical Leave (PFML) — 2026 rate 1.13%: The total premium is 1.13% of gross wages, capped at the Social Security base ($184,500 for 2026). The split is 71.43% employee / 28.57% employer — but household employers (with fewer than 50 employees) are exempt from the employer share. So in practice, you withhold 0.807% of your employee's gross wages (1.13% × 71.43%) and remit it to ESD with your quarterly UI filing. You can voluntarily pay the full 1.13% as a benefit. Source: WA Paid Family & Medical Leave — 2026 Rates
WA Cares Long-Term Care — 0.58% employee deduction: WA Cares is separate from PFML. You withhold 0.58% of every dollar of gross wages, with no wage cap and no employer share, and remit it with the quarterly ESD filing. Exempt employees should provide their approved exemption letter so withholding can stop. Source: WA Cares Fund — Exemptions
Set realistic expectations: WA registration can take 10–12 weeks. Washington agencies may mail your Letter ID, UBI, and ESD account number by paper letter. Enter each ID in your Nest profile as it arrives. If an ESD filing deadline arrives before the ID is issued, you may need to request a waiver for any agency-assessed late fee.
End-of-year reconciliation: If you didn't cross the federal FICA threshold ($3,000/year per employee — most common when families start payroll late in the year or hire short-term help), we'll let you know exactly what was withheld but doesn't need to be remitted. You return those amounts to your employee, and we file accordingly.

Setup checklist (before they start)

The one-time tasks that need to be done before — or shortly after — your household employee's first day.

Workers' Compensation Insurance — Washington L&I

Washington is the only state in the country with a state-monopoly workers' comp system. There is no private workers' comp insurance market — every employer with covered workers buys directly from the WA Department of Labor & Industries (L&I).

For households, L&I coverage is required only when you have:

  • Two or more household employees, AND
  • Each of them works 40+ hours per week.

If you have one employee at any hours, or two employees where at least one is part-time, you're not legally required to carry L&I.

Even if not required, voluntary L&I coverage is recommended. Without it, you could be personally liable for medical expenses, lost wages, and potential lawsuits arising from a workplace injury — even a slip in your kitchen or a back injury from lifting a child.

How to obtain coverage: Apply directly through L&I — there's no other path in WA. Call (800) 547-8367 or visit L&I Insurance. Premiums are based on employee classification (the household employee classification is one of the most common) and reported quarterly along with hours worked. Note: homeowner's or renter's insurance riders do not satisfy L&I in Washington the way they do in most other states. Source: L&I Employers' Guide to Workers' Compensation Insurance

Form I-9 (Employment Eligibility)

Federal law requires all employers to verify employment eligibility using Form I-9. Complete this before your household employee's first day of work.

Important: Don't submit the I-9 to anyone. Keep it with your employer records in case of a future audit.

Federal W-4

The federal W-4 determines how much federal income tax to withhold from each paycheck. Have your household employee fill this out at hire and any time their situation changes.

No state withholding form needed: Washington has no state income tax, so there's no state-equivalent of the W-4. The federal W-4 is the only income-tax withholding form your employee fills out. (PFML and WA Cares are payroll-tax deductions calculated on gross wages — not income-tax withholding — so they don't require a W-4 equivalent.)
Note: Federal income tax withholding is voluntary for household employers — you and your employee must both agree to it. Most household employees prefer to have it withheld so they don't owe at tax time.

Required Brochures (give to employee at hire)

Washington requires employers to provide certain notices to new household employees. Print or email each one at hire:

📋 Paid Sick Leave Brochure (L&I) 📋 Paid Family & Medical Leave Notice (ESD) 📋 Unemployment Insurance Brochure (ESD) 📋 WA Cares Employee Notice

Washington New Hire Reporting

Under RCW 26.23.040, all employers — including household employers — must report newly hired and rehired employees to the DSHS Division of Child Support within 20 days of the hire date. This is reported to DSHS, not ESD — a quirk specific to Washington.

You'll provide your employee's name, address, SSN, hire date, and your contact information. Reporting can be done online, by fax (1-800-562-0479), mail, or phone.

With Nest Payroll: We handle Washington new-hire reporting automatically when you add your employee in the app.

Required Employment Posters

Washington requires several workplace posters. For a household employer with a single employee, you can satisfy this by emailing the links or printing the relevant ones:

📋 WA L&I Required Posters 📋 Federal Minimum Wage (FLSA) 📋 EEOC Know Your Rights 📋 Employee Polygraph Protection

Seattle employers have additional notice requirements under the Domestic Workers Bill of Rights — see the city section below.

Written Work Agreement

Washington state law doesn't currently require a written employment agreement, but a written contract prevents misunderstandings about hours, duties, PTO, and house rules.

Build a free contract with our editable template: Nest Payroll Household Employee Contract Builder — fill it out and download as a PDF.

Coming July 1, 2027 — Statewide Domestic Workers Bill of Rights (HB 2355): Washington's statewide DWBR will require written employment agreements for all domestic workers (nannies, housekeepers, gardeners, caregivers) who work 4+ hours per month — covering pay rate, hours, duties, and termination terms. If your employee works in Seattle, the city's DWBR already requires this today. See the DWBR section below.

Hand In Hand, a non-profit supporting domestic employers and employees, also offers free sample contracts and guidebooks.

Pay & compensation

Everything that goes into a paycheck — minimum wage, overtime, when to pay, pay stubs, and reimbursable mileage.

Minimum Wage — $17.13/hr (2026)

Washington's statewide minimum wage is $17.13/hour for 2026. Several cities require higher local minimums — when state and local minimums differ, employers must pay the higher rate. Most household employers fall below city-specific size thresholds (which typically apply to 15–500+ employees), so the state $17.13 applies in those cities.

2026 Washington Minimum Wages — by jurisdiction
LocationRate (Household Employer)
Seattle (any employer size)$21.30/hr
Bellingham (any employer size)$19.13/hr
Renton (small employer, <15 workers)state $17.13/hr
Burien (small employer, ≤20 workers)state $17.13/hr*
Tacoma, Spokane, rest of WA$17.13/hr

*Burien is currently subject to competing minimum wage ordinances following a 2025 voter initiative and ongoing litigation. Verify current rate with L&I before each pay period if you employ in Burien.

Sources: WA L&I — Local Minimum Wage Rates · EPI Minimum Wage Tracker

Overtime

Washington follows the federal Fair Labor Standards Act (FLSA) standard for household worker overtime: 1.5× the regular hourly rate for all hours worked over 40 in a 7-day workweek. Washington does not impose a stricter daily-overtime rule.

Washington Overtime — Household Workers
ConditionRate
Live-out, more than 40 hours in a workweek1.5× hourly
Live-in employees (any hours)Exempt from overtime
Work performed on a holiday or weekendNo premium required
Live-in exemption: Under federal FLSA — which Washington follows — live-in domestic workers are exempt from overtime requirements. Live-in nannies and caregivers must be paid at least minimum wage for all hours worked, but overtime is not legally required. Document live-in schedules carefully so hours and pay expectations are clear. Source: U.S. DOL — Fair Labor Standards Act

"No Tax on Overtime" Deduction (2025–2028)

The federal overtime deduction may let household employees deduct the premium portion of qualifying overtime pay on their personal tax return. This is a federal income-tax rule; it does not change how you calculate overtime, FICA, Washington deductions, or payroll records.

With Nest Payroll: Nest tracks qualified overtime reporting for W-2 purposes when required.

Pay Frequency

Household employees are virtually always hourly under federal FLSA — even when you've agreed to pay a "salary," it's treated as a wage covering a fixed number of hours per week, with overtime owed on hours past 40. Under Washington RCW 49.48.010, employees must be paid at intervals no longer than monthly, on regular paydays designated in advance. If your pay period is shorter than a month (most household setups), the regular payday must come no later than 10 calendar days after the end of the pay period. Common household schedules:

  • Weekly — every Friday, the most common cadence for nannies and caregivers
  • Bi-weekly — every other Friday
  • Semi-monthly — 1st and 15th, or 15th and end-of-month

Designate your regular payday in writing at hire — even a simple email or text confirming "you'll be paid every Friday" satisfies this.

With Nest Payroll: Nest defaults to weekly pay stubs, which satisfies WA's RCW 49.48.010 requirements and gives you flexibility on the bank-transfer schedule. The weekly pay stub is your record of what was earned; the bank transfer is whenever you want to move the money — as long as the actual transfer lands no later than 10 days after the pay period ends. Source: RCW 49.48.010 — Payment of Wages

Mileage Reimbursement

Washington doesn't require mileage reimbursement, but you must reimburse necessary work-related driving expenses if those costs would otherwise reduce your employee's wages below the minimum wage. Most employers use the IRS standard rate:

$0.725 per mile (2026)

Common examples: driving children to activities, running household errands, taking a client to medical appointments. (Commuting to/from work doesn't count.)

Paystub Requirements

Washington requires an itemized statement with each paycheck showing: pay basis (hours or piece rate), hours worked, rate(s) of pay, gross wages, all deductions itemized, and net pay. Records must be retained for at least 3 years (4 years in some cases under RCW 49.46.020).

With Nest Payroll: Nest generates a compliant earnings statement (pay stub) for every weekly pay period — automatically. Each stub shows the rate, gross wages, FICA, federal income tax (if elected), the WA PFML employee share (~0.807%), the WA Cares 0.58% deduction, net pay, and hours worked. You can email each stub to your employee directly from the app, or download a PDF.

Washington payroll has more moving parts than most no-income-tax states.

Nest Payroll handles federal and WA payroll, PFML + WA Cares withholding, W-2s, and Schedule H — starting at $42/mo. 14-day free trial.

Start Free Trial →

Time off & leave

Sick leave, vacation, Washington's Paid Family & Medical Leave program (PFML), and the WA Cares long-term care benefit.

Paid Sick Leave (statewide — RCW 49.46.210)

Washington requires 1 hour of paid sick leave for every 40 hours worked, with usage allowed after 90 days of employment. Unused balances of 40 hours or fewer must carry over to the next year. Employees can use sick leave for: their own or a family member's illness/preventive care; school closures; absences related to domestic violence; and (since July 27, 2025) preparation for or participation in immigration proceedings (HB 1875).

Records of accrual and usage must be maintained, and you must give your employee monthly notice of their available sick balance (most employers do this on the pay stub itself).

Accrual vs. frontloading — and why frontloading is simpler

Washington gives you two ways to provide sick leave:

Accrual
The default
Sick time builds up at 1 hour per 40 hours worked. Requires careful tracking, accrual carryover into the next year (up to 40 hours), and unused-time reconciliation.
Frontloading
Recommended
Provide the full annual amount upfront at the start of each year (or pro-rated at hire). The employee has access to all hours on day 1 — no per-hour tracking, no carryover.

Frontloading is generally better for household employers for three reasons:

  • No accrual tracking. You don't need to monitor the 1-per-40 rate or true-up at year end.
  • No payout at separation. Frontloaded statutory sick leave doesn't have to be paid out when the employee leaves — that's true universally, in every U.S. state, including under WA's RCW 49.46.210 and the Seattle Paid Sick & Safe Time ordinance.
  • Annual reset. Frontloaded sick leave can reset to the full annual amount each year — WA explicitly allows annual reset for frontloaded sick leave under L&I rules, in contrast to accrued sick leave which carries over up to 40 hours.
How Nest Payroll handles this: Nest is built around the frontloading model — you set your employee's full annual sick leave balance at the start of each year (or pro-rated at hire), and pay stubs reflect the running balance as time is used. This is the simplest and lowest-risk approach for household employers, and it satisfies the WA statewide and Seattle ordinances.

Vacation & PTO

Washington does not require paid vacation. If you offer it, document your policy in writing — Washington law generally treats vacation pay as wages owed to the extent your contract or written policy says it's earned. To preserve flexibility on what happens at separation, state your vacation policy explicitly in your work agreement.

This is the policy-default rule with forfeiture allowed: silent policy = whatever Washington case law decides; clear written policy = whatever you wrote. Washington is one of the states where you can adopt a "use it or lose it" or no-payout-at-separation policy, provided it's clearly documented in writing at hire.

For any portion of vacation that does have to be paid out under your policy, the calculation is the earned-but-unused portion through the last day worked, at the final rate of pay. Vacation accrues pro-rata as labor is performed — even when frontloaded.

Edge cases worth knowing:
  • Keep sick separate from vacation. If you combine sick and vacation into a single "PTO" bank, the entire balance gets characterized as vacation under your written policy — and if your policy says vacation is paid out, you'll owe the full combined balance. Tracking sick separately preserves the option to handle it differently.
  • Document forfeiture explicitly if that's your intent. A silent policy can leave the question open. If you want unused vacation to forfeit at year-end or separation, write that into your work agreement at hire — don't rely on silence.
  • Vacation pays pro-rata, not the full balance. If your policy provides for payout and you frontloaded 80 hours on January 1, your employee leaving June 30 has earned 40 hours pro-rata (not 80). Subtract any used hours from the earned portion to get the payable amount.

See our Frontload PTO Payout guide for the full pro-rata framework, worked example, and tax treatment.

Washington Paid Family & Medical Leave (PFML)

Washington's PFML provides up to 12 weeks per year of partial wage replacement for: bonding with a new child, recovering from a serious health condition, caring for a family member, or military family events. The program has been in effect since 2020 and is administered by ESD.

2026 WA PFML Details
DetailValue
Total premium rate1.13% of gross wages
Employee share (premium split)71.43% — i.e., 0.807% of gross
Employer share — small employer (<50 employees)$0 — exempt
Employer share — large employer (50+)28.57% (households rarely qualify)
Wage capSocial Security wage base ($184,500 for 2026)
Eligibility820+ hours of work in the prior 4 quarters
Maximum weekly benefit~$1,758/week (90% of state avg weekly wage; updated annually)
What this means for household employers: Withhold 0.807% of your employee's gross wages on every paycheck and remit it with your quarterly ESD filing. You can voluntarily pay the full 1.13% as an employee benefit — many household employers absorb the cost as a perk for long-term caregivers.
With Nest Payroll: The PFML deduction is calculated automatically on every pay stub. Your quarterly ESD filing includes the PFML remittance. If you elect to absorb the full 1.13% as a benefit, tell us at signup and we configure the account that way. Source: WA PFML — Employer Roles & Responsibilities

WA Cares Long-Term Care

WA Cares is Washington's first-in-the-nation public long-term care insurance program. It's separate from PFML — administered by ESD with a separate trust fund. Workers who pay in for enough quarters can claim up to $36,500 lifetime in long-term care benefits starting July 2026.

2026 WA Cares Details
DetailValue
Premium rate0.58% of gross wages
Wage capNone — applies to all wages
Paid byEmployee only (no employer share)
Lifetime benefit (2026)Up to $36,500 (adjusted for inflation annually)
Benefits beginJuly 2026
2026 exemptions to know about: Employees may be exempt from the 0.58% deduction if they fall into any of the following categories:
  • Nonimmigrant visa holders — automatically exempt as of January 1, 2026 (SB 5291), unless they opt in
  • Private LTC insurance holders — workers who held qualifying private long-term care coverage before Nov 1, 2021 and applied for an exemption by Jan 1, 2023 remain exempt
  • Out-of-state residents who work in WA
  • Veterans with 70%+ service-connected disability — permanently exempt
Employees with an approved exemption must show you their ESD letter; you stop withholding upon receipt. Source: WA Cares Fund — Exemptions
With Nest Payroll: WA Cares is automatically deducted at 0.58% on every pay stub — no wage cap. If your employee receives an approved exemption letter from ESD, send it our way and we'll flip the WA Cares opt-out flag on their profile so the deduction stops on their next pay stub.

Seattle & statewide Domestic Workers Bill of Rights

Seattle Domestic Workers Bill of Rights (in effect since 2018)

If your household employee works in Seattle, the city's Domestic Workers Ordinance applies. It adds these protections on top of state law:

Meal & rest breaks

  • 30-minute uninterrupted meal break for shifts longer than 5 consecutive hours
  • 10-minute paid rest break per 4 consecutive hours worked
  • If you can't provide an uninterrupted break, you must compensate the employee for the missed break time (30 min or 10 min as applicable)

Live-in workers — day of rest

Live-in domestic workers are entitled to a 24-hour unpaid rest period after 6 consecutive days of work.

Written agreement

Seattle employers must provide a clear written employment agreement in a language the worker understands, covering pay rate, hours, and terms of employment.

Enforcement is handled by the Seattle Office of Labor Standards. Phone: (206) 256-5297.

Statewide Domestic Workers Bill of Rights — coming July 1, 2027 (HB 2355)

In March 2026, Governor Ferguson signed HB 2355, creating statewide protections for domestic workers (nannies, housekeepers, gardeners, caregivers) who work 4 or more hours per month. The law takes effect July 1, 2027.

WA Statewide DWBR — Key Provisions (effective July 1, 2027)
Right / requirementDetail
Right to minimum wageAlready in effect under state law; codified for domestic workers
Right to overtime payFederal FLSA standard (40 hr/week, live-in exempt)
Written employment agreementRequired — terms, schedule, pay rate, conditions
Advance notice of terminationRequired (specific timing TBD by L&I rulemaking)
Anti-discrimination protectionsCodified for domestic workers
Privacy protectionsEmployers cannot monitor workers in bathrooms or private spaces (bedrooms)
Action items as 2027 approaches:
  • Watch for L&I to publish model employment agreements and rulemaking guidance in late 2026 / early 2027
  • Begin transitioning to written agreements with all your household employees ahead of the effective date
  • Review any home monitoring (cameras, smart speakers) — anything in private spaces must come down
With Nest Payroll: When the statewide DWBR takes effect on July 1, 2027, the Nest contract builder will be updated with WA-specific required terms. Until then, the Seattle-specific contract template is the closest fit; the Hand In Hand template is also DWBR-aware.

Upon departure

Final wages: Under RCW 49.48.010, all wages owed to a separated employee — whether terminated or resigning — must be paid by the end of the established pay period (i.e., the next regular payday for the pay period in which separation occurred).

Earned-but-unused vacation: Washington does not automatically require payout, but accrued vacation is generally treated as earned wages to the extent your written policy or agreement says it's earned. If your policy provides for payout, calculate the earned-but-unused portion pro-rata through the last day worked at the final rate of pay. Frontloaded statutory sick leave doesn't have to be paid out (universally true, every state). See Vacation & PTO above and our Frontload PTO Payout guide for details.

Final W-2: Provide the federal Form W-2 by the regular January 31 deadline (or earlier if requested by the former employee).

Final paycheck items: Even on the last paycheck, you must withhold the WA PFML and WA Cares deductions through the last day worked.

Year-end forms

Your responsibilities

  • Hand the W-2 to your household employee by January 31 — Nest produces this; you deliver it (WA PFML and WA Cares deductions typically reported in Box 14)
  • Attach Schedule H to your Form 1040 by April 15 — Schedule H reconciles the federal taxes Nest already paid quarterly through EFTPS; Nest produces a signature-ready version

What Nest handles for you

  • Quarterly federal tax payments to the IRS via EFTPS (FUTA, employer + employee FICA, federal income tax withheld)
  • W-3 + Copy A of W-2 filed with the Social Security Administration
  • Quarterly ESD filings covering UI tax + PFML + WA Cares — all on one return (due April 30, July 31, October 31, January 31)
  • Quarterly L&I report (only if you carry coverage) — hours by classification, due quarterly with premium remittance
With Nest Payroll: Your tax forms are generated automatically and appear in your Tax Summary by the end of January.
Bonuses, vacation payouts, and other supplemental wages. Nest uses the aggregate method for federal income tax withholding: bonuses, PTO payouts, and other supplemental wage payments are combined with regular wages and withheld at the worker's regular W-4 rate — not the flat 22% federal supplemental rate. For most household workers, this produces a slightly larger net check than the flat method would. (Washington has no state income tax, so there's no state-side withholding to worry about either way.)

Tax breaks for household employers

Paying your household employee legally unlocks meaningful federal tax breaks that often offset most of your employer-side payroll tax cost.

Dependent Care FSA (DCFSA)

For 2026, the federal max contribution is $7,500 (married filing jointly) — up significantly from prior years under the OBBBA. Note: your employer's specific plan may still cap at $5,000.

Child & Dependent Care Tax Credit

Up to 50% of qualifying care expenses for 2026 — up from 35% in 2025. Capped at $3,000 of expenses for one qualifying child or $6,000 for two or more. At the 50% rate, a family with two or more dependents could receive a credit of up to $3,000.

→ See our complete guide to nanny tax breaks — includes DCFSA, Care Credit, EAP (Educational Assistance Program), and ICHRA (health reimbursement).

Resources & free tools

🧮 Payroll Calculator 🧮 Gross-Up Calculator 🧮 Tax Catch-Up Calculator 📄 Free Contract Builder 💡 Tax Breaks Guide 📅 2026 Tax Update 📖 Household Payroll 101 ⏰ Catch-Up on Back Taxes 📊 All 50 State Guides 🤝 How to Hire a Nanny

Ready to pay your WA household employee legally?

Nest Payroll handles EIN setup, WA DOR/ESD/L&I registration, payroll calculations including PFML and WA Cares, and quarterly tax filings — all automatically. 14-day free trial.

Start Payroll Free →

Disclaimer: The information on this page is general in nature. This is not tax, legal, benefits, financial, or HR advice. Rules and regulations change over time and vary by location. Workers' compensation through L&I, the upcoming statewide Domestic Workers Bill of Rights (effective July 1, 2027), and Seattle-specific requirements can be complex — consult an attorney, financial advisor, or your local WA L&I office for your specific situation.