About the taxable wage base
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.
The taxable wage base for 2025 is $72,000.
Past taxable wage bases
- 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 = $72,000, pay taxes on $72,000.
- If the employee's salary = $73,000, pay taxes on $72,800 of their wages.
The amount over the taxable wage base of $72,800 ($200 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.