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What you pay unemployment taxes on
You pay unemployment taxes on your employees’ gross wages up to the taxable wage base. Wages include:
- The amount each employee was paid for working, whether paid as a fixed salary, hourly pay or overtime.
- When paid, vacation or holidays, earnings are reportable.
- Tips reported by the employee.
- Bonuses or prizes.
- Non-cash payments, such as meals and lodging.
- Sick leave under a nonqualified plan per RCW 50.04.330 and WAC 192-310-040(2).
Wages do not include jury-duty pay, death benefits or sick leave under a qualified plan.
Relevant laws and rules
Wage laws | General wage definitions | Non-cash payments | Tips as wages