The taxable wage base is the maximum amount on which you must pay taxes for each employee. The rate is calculated each year based on average wages in Washington.
- 2024 - $68,500
- 2023 - $67,600
- 2022 - $62,500
- 2021 - $56,500
- 2020 - $52,700
- 2019 - $49,800
- 2018 - $47,300
- 2017 - $45,000
- 2016 - $44,000
- 2015 - $42,100
- 2014 - $41,300
- 2013 - $39,800
- 2012 - $38,200
- 2011 - $37,300
- 2010 - $36,800
- 2009 - $35,700
- 2008 - $34,000
- 2007 - $31,400
- 2006 - $30,900
- 2005 - $30,500
Example
- If the employee's salary = $68,000, pay taxes on $68,000.
- If the employee's salary = $69,000, pay taxes on $68,500 of their wages.
The amount over the taxable wage base of $68,500 ($500 in the example) is considered excess wages. Excess wages are reported (for unemployment-insurance benefits purposes), but are subtracted from the employee's total wages, so they do not pay taxes on the amount above the taxable wage base ($68,500 in 2024).