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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:

  1. The amount each employee was paid for working, whether paid as a fixed salary, hourly pay or overtime.
  2. When paid, vacation or holidays, earnings are reportable.
  3. Tips reported by the employee.
  4. Bonuses or prizes.
  5. Non-cash payments, such as meals and lodging.
  6. 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