# Washington — State unemployment insurance taxable wage bases and new employer tax rates by US state

For Washington, taxable wage base is $78,200; effective year is 2026, recorded from its source on 2026-08-18.

- **State:** Washington _(our reading, not quoted from the source)_
- **Taxable wage base:** $78,200 _(verified: appears in the quote below)_
- **Effective year:** 2026 _(our reading, not quoted from the source)_

## What the source says

> Beginning in 2026, employers will pay unemployment payroll taxes on the first $78,200 paid to each employee – up from $72,800 in 2025.

## Source

- https://esd.wa.gov/about-us/news-release/2025/washingtons-average-wage-increased-95160-2024

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State unemployment insurance taxable wage bases and new employer tax rates by US state](https://referencesource.org/state-ui-taxable-wage-bases/).