Overtime Laws in Washington 2026: Pay Rates, Exemptions & Tax Deduction (2026)
⚠️Informational only — not legal or tax advice.
This guide explains Washington overtime laws 2026
Last verified: February 26, 2026
Next scheduled review: May 26, 2026
Table of Contents
- Washington Overtime Laws at a Glance (2026)
- Does Washington Have Its Own Overtime Law?
- How Overtime Pay Is Calculated in Washington
- Who Is Exempt from Overtime in Washington?
- Overtime Tax Deduction: “No Tax on Overtime” (2025–2028)
- Can an Employer Require Overtime in Washington?
- Industry-Specific Overtime Rules in Washington
- How to File an Overtime Wage Complaint in Washington
- Penalties for Overtime Violations in Washington
- Washington Overtime Law Updates (2025–2026)
- Frequently Asked Questions
- Sources and Verification
Washington Overtime Laws at a Glance (2026)
| Details | |
|---|---|
| Overtime threshold | 40 hours per workweek |
| Overtime pay rate | 1.5× regular rate of pay |
| Double time | Not required by state law (except potentially on public works prevailing wage projects) |
| 7th consecutive day rule | No |
| State minimum wage (2026) | $17.13/hour |
| Exempt salary threshold (2026) | $1,541.70/week ($80,168.40/year) — 2.25× state minimum wage |
| Daily overtime | No — weekly calculation only |
| State enforcement agency | Washington State Department of Labor & Industries (L&I) |
| Federal enforcement | U.S. DOL Wage and Hour Division |
| Overtime tax deduction (federal) | Up to $12,500/yr (2025–2028) — FLSA-covered workers |
| Statute of limitations | 3 years (state) / 2 years FLSA (3 if willful) |
Governing law: Revised Code of Washington (RCW) § 49.46.130; Washington Administrative Code (WAC) Chapter 296-128; Fair Labor Standards Act, 29 U.S.C. § 207 Last verified: February 27, 2026
Does Washington Have Its Own Overtime Law?
Washington has its own overtime law under RCW § 49.46.130, part of the Washington Minimum Wage Act. This statute provides protections that go beyond the federal Fair Labor Standards Act (FLSA) in several important areas.
When Washington law and federal FLSA rules differ, the standard that is more favorable to the employee applies.
Key differences between Washington and federal overtime law:
- Exempt salary threshold: Washington’s threshold ($1,541.70/week in 2026) is more than twice the federal threshold ($684/week), meaning a much larger category of salaried employees in Washington are entitled to overtime pay.
- Statute of limitations: Washington employees have 3 years to file a state wage claim, compared to 2 years (or 3 for willful violations) under the FLSA.
- Agricultural workers: Washington was the first state in the nation to require overtime pay for agricultural workers. Farm workers covered by the state Minimum Wage Act are entitled to overtime after 40 hours per workweek under RCW § 49.46.130. Under federal FLSA, most agricultural workers remain exempt from overtime.
- Comp time agreements: Under Washington law (RCW § 49.46.130(2)(b)), an employee may — at their own request — receive compensatory time off in lieu of overtime pay. This option is not available to private-sector employees under the FLSA without prior agreement.
- No daily overtime trigger: Unlike California or Colorado, Washington does not require overtime for hours worked beyond 8 in a single workday. Overtime is calculated on a weekly basis only.
State statute: RCW § 49.46.130 — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.130 State administrative rules: WAC Chapter 296-128 — https://app.leg.wa.gov/wac/default.aspx?cite=296-128 Federal statute: Fair Labor Standards Act, 29 U.S.C. § 207 — https://www.dol.gov/agencies/whd/overtime
How Overtime Pay Is Calculated in Washington
What Is a “Workweek”?
Under both the FLSA and Washington law, a workweek is a fixed, regularly recurring period of 168 consecutive hours (seven consecutive 24-hour periods). An employer may designate any day and time as the start of the workweek; it does not have to begin on Monday or align with a calendar week.
Each workweek stands alone. An employer cannot average hours across two or more workweeks to avoid overtime. If an employee works 50 hours in one week and 30 the next, overtime is owed for the first week regardless of the second.
If an employer does not formally designate a workweek, it defaults to a standard Sunday-through-Saturday calendar week under Washington L&I administrative policy ES.A.8.1.
Source: 29 C.F.R. § 778.104–778.105; L&I Administrative Policy ES.A.8.1 — https://www.lni.wa.gov/workers-rights/_docs/ESA81.pdf
Pay Rates
Under RCW § 49.46.130(1), nonexempt employees in Washington must receive overtime at the following rate:
Time-and-a-half (1.5× regular rate):
- All hours worked over 40 in a workweek
No daily overtime trigger. Working more than 8 hours in a single day does not generate overtime under Washington law unless total hours worked in the workweek exceed 40. This distinguishes Washington from California and Colorado.
No double-time requirement. Washington law does not generally require double-time pay. An exception may apply on public works prevailing wage projects, where applicable prevailing wage determinations govern.
Source: RCW § 49.46.130 — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.130; L&I Administrative Policy ES.A.8.1
What Counts as the “Regular Rate of Pay”
The regular rate of pay is not necessarily the same as the base hourly wage. Under RCW § 49.46.130 and L&I Administrative Policy ES.A.8.2, the regular rate includes all remuneration paid to or on behalf of the employee for a workweek, divided by total hours worked that week. This includes:
- Base hourly wages
- Non-discretionary bonuses and incentive pay
- Shift differentials
- Commissions
- Piece-rate earnings
The regular rate does NOT include:
- Discretionary bonuses (e.g., holiday or end-of-year gifts)
- Employer contributions to benefit plans
- Vacation, holiday, or sick pay when no work is performed
Source: L&I Administrative Policy ES.A.8.2 — https://www.lni.wa.gov/workers-rights/_docs/ESA82.pdf (How to Compute Overtime); 29 C.F.R. § 778.108
Calculation Examples
Example 1 — Standard Weekly Overtime
An employee earns $17.13/hour (Washington’s 2026 minimum wage) and works 48 hours in a workweek:
- Regular pay: 40 hours × $17.13 = $685.20
- Overtime pay: 8 hours × ($17.13 × 1.5) = 8 × $25.70 = $205.60
- Total weekly gross pay: $890.80
Example 2 — Salary Employee Overtime
A salaried employee earning $1,200/week (below the $1,541.70 exempt threshold) works 50 hours. The regular rate for a salary intended to cover 40 hours/week is: $1,200 ÷ 40 = $30.00/hour.
- Full salary owed: $1,200.00
- Overtime premium (half-time for 10 OT hours): 10 × $15.00 = $150.00
- Total weekly gross pay: $1,350.00
Example 3 — Non-Discretionary Bonus Included in Regular Rate
An employee earns $20.00/hour and works 45 hours in a week, plus receives a $90 performance bonus that week.
- Total straight-time earnings: (45 × $20.00) + $90.00 = $990.00
- Regular rate: $990.00 ÷ 45 hours = $22.00/hour
- Overtime premium (half-time for 5 OT hours): 5 × $11.00 = $55.00
- Total weekly gross pay: $1,045.00
Source: RCW § 49.46.130; L&I Administrative Policy ES.A.8.2; 29 C.F.R. § 778.108–778.122
For the current Washington minimum wage used in these calculations, see our [Washington Minimum Wage page].
Who Is Exempt from Overtime in Washington?
Not all employees in Washington are entitled to overtime pay. Certain employees are classified as “exempt” under federal law, state law, or both.
Federal FLSA Exemption Requirements
To be exempt from overtime under the FLSA, an employee must meet all three of the following criteria:
1. Salary basis test: Paid a predetermined, fixed salary each pay period (not subject to reduction based on quantity or quality of work)
2. Salary level test: Earn at least $684 per week ($35,568 per year)
3. Duties test: Perform specific job duties in one of these categories:
| Exemption | Key duty requirement |
|---|---|
| Executive | Manages the enterprise or a recognized department; customarily directs the work of 2+ other employees; has authority to hire, fire, or influence employment decisions |
| Administrative | Performs office or non-manual work directly related to management or general business operations; exercises discretion and independent judgment on significant matters |
| Professional (learned) | Work requiring advanced knowledge in a field of science or learning customarily acquired through a prolonged course of specialized intellectual instruction |
| Professional (creative) | Work requiring invention, imagination, originality, or talent in a recognized field of artistic or creative endeavor |
| Computer employee | Systems analysis, programming, or software engineering work — $684/week salary OR $27.63/hour hourly rate |
| Outside sales | Primary duty is making sales or obtaining orders or contracts away from the employer's place of business |
Source: 29 C.F.R. Part 541 — https://www.dol.gov/agencies/whd/overtime/salary-levels
What Happened to the 2024 DOL Salary Threshold Increase?
In April 2024, the U.S. Department of Labor issued a final rule that would have raised the exempt salary threshold to $1,128 per week ($58,656/year) effective January 1, 2025.
On November 15, 2024, the U.S. District Court for the Eastern District of Texas vacated that rule nationwide in Texas v. U.S. Department of Labor (No. 4:24-cv-00499).
The federal salary threshold remains $684/week ($35,568/year) as of 2026.
This court decision has no practical effect on Washington employees, because Washington’s own salary threshold ($1,541.70/week) is already substantially higher than the vacated federal rule would have set.
Washington State Exempt Salary Threshold (2026)
Washington sets its own — significantly higher — salary threshold for the white-collar overtime exemption. This threshold is calculated annually as a multiple of Washington’s state minimum wage for a 40-hour workweek.
| Amount | |
|---|---|
| Washington threshold (2026) | $1,541.70/week ($80,168.40/year) |
| Federal FLSA threshold | $684/week ($35,568/year) |
| Difference | Washington requires $857.70 more per week to qualify for exemption |
Calculation basis: 2.25 × state minimum wage ($17.13) × 40 hours/week = $1,541.70/week
What this means: An employee in Washington earning between $684/week and $1,541.70/week is technically exempt under federal law but is NOT exempt under Washington law. Because Washington law is more favorable to the employee, the state standard governs. Such an employee is entitled to overtime pay under RCW § 49.46.130.
Source: Washington L&I Salary Threshold Implementation Schedule — https://www.lni.wa.gov/forms-publications/f700-207-000.pdf; RCW § 49.46.130; WAC Chapter 296-128
| Salary Threshold Trajectory (Washington) | |||
|---|---|---|---|
| Effective date | Multiplier | Weekly threshold | Annual equivalent |
| Jan. 1, 2024 | 2.0× | $1,302.40 | $67,724.80 |
| Jan. 1, 2025 | 2.0× | $1,332.80 | $69,305.60 |
| Jan. 1, 2026 | 2.25× | $1,541.70 | $80,168.40 |
| Jan. 1, 2027 | 2.25× | $1,583.10 (est.) | $82,321.20 (est.) |
| Jan. 1, 2028 | 2.5× | TBD | TBD |
2027 and 2028 figures are projections based on the scheduled multiplier increase; actual amounts depend on the September 2026 and 2027 CPI-W adjustments.
Source: Washington L&I — https://www.lni.wa.gov/forms-publications/f700-207-000.pdf
Computer Professional Exemption (Washington)
Washington has a separate, higher salary or hourly rate threshold for the computer professional exemption. For 2026, a computer professional must earn at least 3.5× the state minimum wage, which equals approximately $2,398.20/week or a comparable hourly rate.
Source: Washington L&I — https://www.lni.wa.gov/workers-rights/wages/overtime/
| States with Higher Exempt Salary Thresholds Than Federal (2026) | |||
|---|---|---|---|
| State | Weekly threshold (2026) | Annual equivalent | Basis |
| Washington | $1,541.70 | $80,168 | 2.25× state minimum wage |
| California | $1,352.00 | $70,304 | 2× state minimum wage |
| New York (NYC) | $1,199.10 | $62,353 | Region-based |
| Colorado | $1,123.08 | $58,400 | Adjusted annually |
| Maine | ~$796.17 | ~$41,401 | 3,000× minimum wage ÷ 52 |
| Federal | $684.00 | $35,568 | 29 C.F.R. § 541 |
Source: Respective state departments of labor.
Other Washington Overtime Exemptions
Washington’s Minimum Wage Act also explicitly exempts the following from the overtime provisions of RCW § 49.46.130:
- Employees who voluntarily request compensatory time off in lieu of overtime pay (RCW § 49.46.130(2)(b))
- Seamen, whether or not employed on an American vessel
- Seasonal employees at agricultural fair concessions and recreational establishments (employment not exceeding 14 working days per year at any single fair)
- Motion picture projectionists covered by a collective bargaining agreement that regulates hours and overtime pay
- Truck or bus drivers subject to the Federal Motor Carrier Act or Interstate Commerce Act, provided their compensation system includes reasonably equivalent overtime provisions
- Agricultural employees, only to the extent permitted under any remaining lawful exception (see Agriculture section below)
- Industries subject to a federal overtime law based on a workweek other than 40 hours (the federal standard for those industries applies under RCW § 49.46.130(2)(h))
Source: RCW § 49.46.130(2) — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.130
Overtime Tax Deduction: "No Tax on Overtime" (2025–2028)
The One Big Beautiful Bill Act (Public Law 119-21), signed on July 4, 2025, created a new federal income tax deduction for qualified overtime compensation under Internal Revenue Code § 225. This deduction is available for tax years 2025 through 2028.
Who Is Eligible
- Nonexempt employees covered by the Fair Labor Standards Act (29 U.S.C. § 207)
- Must have a Social Security number valid for employment
- Cannot use the Married Filing Separately filing status
Who is NOT eligible:
- Exempt (salaried) employees who do not receive FLSA overtime
- Independent contractors (1099 workers) who are not FLSA-covered
- Employees receiving overtime solely under Washington state law or employer policy that exceeds FLSA requirements (if that overtime is not also required by the FLSA)
What Is Deductible
The deduction covers the premium portion of overtime pay — the amount that exceeds the regular rate of pay.
| Overtime type | What is deductible | Example ($20/hr regular rate) |
|---|---|---|
| Time-and-a-half (1.5×) | The "half" — 1/3 of total OT pay | $10/hr per OT hour ($30 − $20) |
| Double time (2×) | The "full extra" — 1/2 of total OT pay | $20/hr per OT hour ($40 − $20) |
IRS shortcut for time-and-a-half workers: If you only know your total overtime pay, divide the total amount by 3. (Source: IRS Notice 2025-69)
| Deduction Limits | |||
|---|---|---|---|
| Filing status | Maximum annual deduction | Phase-out begins | Phase-out reduction |
| Single | $12,500 | $150,000 MAGI | $100 per $1,000 above threshold |
| Married filing jointly | $25,000 | $300,000 MAGI | $100 per $1,000 above threshold |
| W-2 Reporting | |
|---|---|
| Tax year | Employer reporting requirement |
| 2025 | NOT required to separately report (transition year — IRS Notice 2025-62). Employers may voluntarily report in W-2 Box 14 as "QUAL OT" or provide a separate statement |
| 2026 and later | REQUIRED to separately report qualified overtime compensation. The IRS published a draft W-2 form indicating Box 12, Code TT for this purpose (draft form, subject to finalization) |
If an employer did not separately report overtime for 2025, the IRS allows employees to use “any reasonable method” to calculate the deductible amount, including one-third of total overtime pay (for time-and-a-half workers), payroll records, or employer statements.
What This Deduction Does NOT Do
- Does NOT exempt overtime from Social Security (6.2%) or Medicare (1.45%) taxes — payroll taxes still apply on all overtime pay
- Does NOT apply to state income taxes
- Does NOT change the amount of overtime pay an employee receives
- Does NOT apply to overtime paid solely under Washington state law or employer policy that exceeds FLSA requirements
Source: IRS FAQs on Qualified Overtime Compensation Deduction — https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation; IRS Notice 2025-69; IRS Notice 2025-62; IRC § 225; P.L. 119-21, § 70202; Schedule 1-A (Form 1040)
Washington State Income Tax and Overtime
Washington does not impose a state income tax. Washington residents do not file a state income tax return and are not subject to state income tax on wages, overtime pay, or any other earned income.
This means Washington workers receive the full benefit of the federal overtime tax deduction without any additional state income tax liability on their overtime earnings.
Washington has no state income tax by constitutional tradition dating to Culliton v. Chase, 174 Wash. 363 (1933). Washington also enacted Initiative 2111 (codified by the legislature in March 2024), which prohibits the state and any local government from imposing a tax on personal income.
Official source: Washington State Department of Revenue — https://dor.wa.gov/taxes-rates/income-tax
Cross-reference: For full details on Washington’s tax structure, see our [Washington Income Tax page].
Can an Employer Require Overtime in Washington?
Under the FLSA, there is no federal limit on the number of hours an employer can require an adult employee (age 16 and older) to work in a workweek, as long as the employee is properly compensated for all overtime hours at the applicable rate.
Washington law similarly imposes no general limit on mandatory overtime hours for most industries. An employer may require overtime, and at-will employees who refuse may face disciplinary action, including termination.
However, Washington has established specific mandatory overtime restrictions for healthcare workers, which represent a significant exception to the general rule.
Healthcare Workers — Mandatory Overtime Prohibition
Under RCW § 49.28.140, no employee of a health care facility may be required to work overtime. Attempts by a health care facility to compel employees to work overtime are declared contrary to public policy, and any contract provision requiring it is void.
Key provisions:
- Acceptance of overtime by healthcare facility employees is strictly voluntary
- Refusal to work overtime cannot be grounds for discrimination, dismissal, discharge, or any other penalty or threat
- After working more than 12 consecutive hours, an employee who accepts overtime must be given the option of at least 8 consecutive hours off following that work period (RCW § 49.28.140(4))
- Complaints about violations are investigated by L&I under RCW §§ 49.12.145–49.12.149
Covered employees: This protection applies to employees of “health care facilities,” which includes hospitals, nursing homes, hospices, home health agencies, and other facilities providing patient care.
Source: RCW § 49.28.140 — https://app.leg.wa.gov/rcw/default.aspx?cite=49.28.140
Protections That Always Apply
Regardless of mandatory overtime policies, the following protections apply in Washington for all covered employees:
- All overtime hours must be compensated at 1.5× the regular rate of pay (RCW § 49.46.130)
- Employers cannot retaliate against employees for filing wage complaints or exercising protected rights under the Minimum Wage Act (RCW § 49.46.100; 29 U.S.C. § 215(a)(3))
- Employees cannot waive their right to overtime pay — any agreement to do so is void under Washington law (L&I Administrative Policy ES.A.8.1)
- Disability accommodation requests under the ADA may limit overtime requirements
- Child labor laws restrict hours for employees under 18
Source: RCW § 49.46.100 — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.100; RCW § 49.46.130; 29 U.S.C. § 207
Industry-Specific Overtime Rules in Washington
Agriculture
Washington made history in 2021 by becoming the first state in the nation to require overtime pay for agricultural workers. Under the 2021 legislation (ESSB 5172), the agricultural exemption from RCW § 49.46.130 was eliminated effective January 1, 2022, and Washington agricultural workers are now entitled to overtime pay after 40 hours per workweek.
By contrast, most agricultural workers remain exempt from overtime under the federal FLSA (29 U.S.C. § 213(b)(12)).
Special circumstance weeks: Subsequent legislation (SB 5476) authorized agricultural employers to designate up to 12 special circumstance weeks per calendar year during which the overtime threshold is raised to 50 hours per week. This accommodation recognizes the seasonal nature of farm labor.
Source: RCW § 49.46.130; ESSB 5172 (2021); SB 5476 (2023) — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.130; L&I Agricultural Overtime — https://www.lni.wa.gov/workers-rights/agriculture-policies/overtime
Healthcare (8-and-80 System / 14-Day Period)
Under 29 U.S.C. § 207(j), hospitals and residential care facilities may enter into an agreement with employees to use a 14-day work period instead of the standard 7-day workweek. Under this arrangement, overtime is due after 8 hours in a single day OR 80 hours in the 14-day period — whichever calculation results in more overtime pay.
This federal provision is available to qualifying healthcare employers in Washington in addition to the state’s general 40-hours/week standard. Note that Washington’s healthcare mandatory overtime prohibition (RCW § 49.28.140) exists separately and restricts requiring employees to work those overtime hours.
Source: 29 U.S.C. § 207(j); L&I Healthcare Labor Standards — https://www.lni.wa.gov/workers-rights/wages/overtime/
Retail and Commission Employees
Under 29 U.S.C. § 207(i) and RCW § 49.46.130(3), retail or service employees may be exempt from overtime if both conditions are met:
- The employee’s regular rate of pay exceeds 1.5× the applicable minimum wage (i.e., exceeds $25.70/hour in 2026); AND
- More than half of the employee’s compensation for a representative period of at least one month represents commissions on goods or services
Source: RCW § 49.46.130(3) — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.130; L&I Administrative Policy ES.A.10.1 — https://www.lni.wa.gov/workers-rights/wages/overtime/
Public Sector / Government Employees — Compensatory Time
Under 29 U.S.C. § 207(o), public employers (state and local government agencies in Washington) may offer compensatory time off at 1.5 hours per overtime hour worked instead of overtime pay in cash, provided:
- A prior agreement exists between the employer and employee (or union)
- The accrued comp time cap is 240 hours (or 480 hours for public safety, emergency response, and seasonal employees)
- Employees must be permitted to use accrued comp time within a reasonable period of time upon request
Private-sector employers cannot offer compensatory time in lieu of overtime pay. Under both the FLSA and Washington law, private employees who work overtime must be paid at the applicable overtime rate in wages. An employee cannot waive this right.
Notable exception under Washington law: RCW § 49.46.130(2)(b) provides that an employee may request compensatory time off in lieu of overtime pay in the private sector. This is the only circumstance under Washington law where private-sector comp time is permitted — and it requires the employee’s own initiative, not the employer’s.
Source: 29 U.S.C. § 207(o); RCW § 49.46.130(2)(b) — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.130
Transportation (Motor Carrier Exemption)
Employees whose duties affect the safe operation of motor vehicles in interstate commerce may be exempt from FLSA overtime under the Motor Carrier Act exemption (29 U.S.C. § 213(b)(1); 49 U.S.C. § 31502). Washington’s own overtime statute, RCW § 49.46.130(2)(f), similarly exempts truck and bus drivers subject to the Federal Motor Carrier Act, provided their compensation system includes reasonably equivalent overtime provisions for working more than 40 hours per week.
Source: RCW § 49.46.130(2)(f); 29 U.S.C. § 213(b)(1)
How to File an Overtime Wage Complaint in Washington
Employees in Washington who believe they have not received proper overtime pay have three options:
Option 1: Washington State Department of Labor & Industries (L&I)
| Details | |
|---|---|
| Agency | Washington State Department of Labor & Industries (L&I), Employment Standards Program |
| Online filing | https://secure.lni.wa.gov/wagecomplaint/ |
| Complaint info page | https://www.lni.wa.gov/workers-rights/workplace-complaints/worker-rights-complaints |
| Phone | 1-866-219-7321 |
| What to file | Worker Rights Complaint Form (F700-148-000) |
| Deadline | 3 years from the date the wages should have been paid |
Washington’s complaint process covers unpaid overtime, minimum wage violations, paid sick leave, and other protections under the Minimum Wage Act. L&I assigns an investigator and typically resolves cases within 60 days. Complaints are subject to public disclosure under Washington’s Public Records Act.
All employees in Washington — regardless of immigration status — have the legal right to file a complaint.
Source: L&I Worker Rights Complaints — https://www.lni.wa.gov/workers-rights/workplace-complaints/worker-rights-complaints; L&I Worker Rights Complaint Form — https://www.lni.wa.gov/forms-publications/F700-148-000.pdf
Option 2: U.S. Department of Labor — Wage and Hour Division
| Details | |
|---|---|
| Online | https://www.dol.gov/agencies/whd/contact/complaints |
| Phone | 1-866-487-9243 (toll-free) |
| Deadline | 2 years from violation (3 years if willful) |
Option 3: Private Lawsuit
Employees may file a lawsuit against their employer in state or federal court. Under 29 U.S.C. § 216(b) and RCW § 49.46.090, recoverable damages may include:
- All back wages owed
- Liquidated damages (an additional amount equal to the unpaid wages — effectively doubles recovery)
- Reasonable attorney’s fees and court costs
- Under RCW § 49.52.070: double damages for willful withholding of wages
Retaliation Protection
Under RCW § 49.46.100 and 29 U.S.C. § 215(a)(3), employers cannot retaliate against employees for:
- Filing an overtime wage complaint with L&I or the federal WHD
- Discussing wages with coworkers
- Participating in a wage investigation
- Testifying in proceedings related to overtime violations
Retaliation complaints under the Minimum Wage Act must be filed within 180 days of the retaliatory act. Employees may use L&I Form F700-199-000 (Retaliation Complaint — Minimum Wage Act & Paid Sick Leave) to file.
Source: RCW § 49.46.100 — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.100; L&I Retaliation Protections — https://www.lni.wa.gov/workers-rights/workplace-policies/termination-retaliation; 29 U.S.C. § 215(a)(3)
Penalties for Overtime Violations in Washington
| Federal FLSA Penalties | |
|---|---|
| Penalty type | Amount |
| Back wages | Full amount of unpaid overtime owed |
| Liquidated damages | Equal to unpaid wages (effectively doubles recovery) |
| Civil monetary penalty | Up to $2,451 per violation for willful or repeated violations (adjusted annually by DOL) |
| Criminal prosecution | Willful violations: fines up to $10,000; second offense may result in up to 6 months imprisonment |
Source: 29 U.S.C. § 216 — https://www.dol.gov/agencies/whd/overtime
Washington State Penalties
Washington provides multiple avenues for recovering unpaid overtime, with remedies that can significantly exceed the underlying wage owed.
Under RCW § 49.46.090: An employee paid less than the amounts required under the Minimum Wage Act (including overtime) is entitled to recover the full unpaid wages. At the employee’s written request, L&I may take assignment of the claim and pursue collection, with the employer required to pay costs and reasonable attorney’s fees.
Under RCW § 49.52.070: An employer who willfully withholds or rebates wages owed — including overtime — is liable for twice the amount of wages unlawfully withheld (double damages), plus court costs and reasonable attorney’s fees. This exemplary damage provision applies to willful violations.
Under RCW § 49.46.090 and RCW § 49.48.040: Employees may pursue private civil actions to recover unpaid wages, interest, attorney’s fees, and costs.
Statute of limitations: Under Washington law, employees have 3 years from the date wages were due to file a claim — longer than the 2-year FLSA period (3 years for willful FLSA violations).
Source: RCW § 49.46.090 — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.090; RCW § 49.52.070 — https://app.leg.wa.gov/rcw/default.aspx?cite=49.52.070; 29 U.S.C. § 216
Washington Overtime Law Updates (2025–2026)
Federal Changes Affecting Washington
- July 4, 2025: One Big Beautiful Bill Act (P.L. 119-21) signed — created the federal overtime tax deduction under IRC § 225 for tax years 2025–2028 (up to $12,500/year for single filers)
- November 15, 2024: DOL salary threshold rule vacated by the U.S. District Court for the Eastern District of Texas — the federal exempt threshold remains $684/week ($35,568/year). This has no material effect on Washington, whose own $1,541.70/week threshold far exceeds the federal floor.
Washington State Changes
- January 1, 2026: Washington minimum wage increased from $16.66/hour to $17.13/hour, based on the September 2025 CPI-W adjustment by L&I. As a result, the exempt salary threshold increased from $1,332.80/week to $1,541.70/week (2.25× minimum wage), representing the scheduled step-up in the multiplier from 2.0× to 2.25×.
- January 1, 2026: The computer professional exemption threshold also increased, to 3.5× the minimum wage, consistent with the WAC 296-128 schedule.
- 2021–2022: Washington became the first state to eliminate the agricultural overtime exemption, effective January 1, 2022 (ESSB 5172). Agricultural workers are now covered under RCW § 49.46.130.
- 2023: SB 5476 authorized agricultural employers to designate up to 12 “special circumstance weeks” per year with a 50-hour overtime threshold, modifying the full 40-hour rule for seasonal demands.
Pending/Recent Legislation
As of February 2026, no pending Washington state legislation would create a state-level income tax deduction for overtime pay. Washington has no state income tax, making such legislation unnecessary.
Last reviewed: February 27, 2026 Next scheduled review: May 27, 2026
Frequently Asked Questions About Overtime in Washington
Does Washington have overtime laws?
Yes. Washington has its own overtime law under RCW § 49.46.130, which is part of the Washington Minimum Wage Act. Under this law, nonexempt employees must receive overtime pay at 1.5 times their regular rate of pay for all hours worked over 40 in a workweek. Washington’s exempt salary threshold ($1,541.70/week in 2026) is the highest in the nation.
What is the overtime rate in Washington in 2026?
The overtime rate in Washington is 1.5 times the employee’s regular rate of pay. Based on Washington’s 2026 minimum wage of $17.13/hour, the minimum overtime rate is $25.70/hour. Washington does not require double-time pay under state law (except potentially on prevailing wage public works projects).
Does Washington require daily overtime?
No. Washington calculates overtime on a weekly basis only. Working more than 8 hours in a single day does not trigger overtime unless total hours worked in the workweek exceed 40. This distinguishes Washington from California and Colorado, which have daily overtime requirements.
Is mandatory overtime legal in Washington?
Generally yes, with one major exception. Under federal law and Washington law, employers may require adult employees to work overtime in most industries. However, healthcare facility employees cannot be required to work overtime under RCW § 49.28.140. For all other industries, refusal to work mandatory overtime can result in disciplinary action for at-will employees.
Am I exempt from overtime in Washington?
Exemption requires meeting both a salary threshold and a duties test. In Washington, you must earn at least $1,541.70/week ($80,168.40/year) on a salaried basis AND primarily perform executive, administrative, or professional duties as defined in WAC 296-128. Earning less than this threshold — regardless of your job title or duties — means you are entitled to overtime pay under Washington law.
Can salaried employees get overtime in Washington?
Yes. Being paid a salary does not automatically make you exempt. Salaried employees who earn less than $1,541.70/week (in 2026) or who do not meet the duties tests are nonexempt and entitled to overtime pay under RCW § 49.46.130. Even salaried employees must be paid at their regular rate for all hours worked, plus overtime for hours over 40 in the workweek.
Is overtime taxed in Washington?
Overtime pay is subject to federal income taxes (and payroll taxes). However, Washington has no state income tax, so Washington employees pay no state tax on overtime. Under the One Big Beautiful Bill Act (2025–2028), FLSA-covered nonexempt employees may also deduct up to $12,500 ($25,000 for joint filers) of the premium portion of overtime from federal taxable income (IRC § 225), further reducing the federal tax burden on overtime.
How do I calculate the overtime tax deduction?
For time-and-a-half pay, the deductible amount (qualified overtime compensation) is one-third of total overtime pay. For example, if you earned $9,000 in total overtime at time-and-a-half, $3,000 is the deductible portion. This method is confirmed by the IRS in Notice 2025-69. The deduction is claimed on Schedule 1-A of Form 1040.
How do I file an overtime complaint in Washington?
File an online Worker Rights Complaint at https://secure.lni.wa.gov/wagecomplaint/ or call L&I Employment Standards at 1-866-219-7321. You can also file with the U.S. DOL Wage and Hour Division at 1-866-487-9243. Washington’s statute of limitations for wage complaints is 3 years from when the wages were due.
Can my employer fire me for refusing overtime in Washington?
In most industries, yes. Washington is an at-will employment state. Employers may discipline or terminate employees who refuse to work overtime, unless a law, employment contract, or collective bargaining agreement provides otherwise. The primary exception is healthcare facility employees, who cannot be terminated for refusing overtime under RCW § 49.28.140. Additionally, employers cannot retaliate against any employee for filing an overtime complaint.
Can my employer give comp time instead of overtime pay?
Under Washington law, private-sector employers generally cannot impose comp time in lieu of overtime pay. However, an employee may voluntarily request comp time instead of overtime pay (RCW § 49.46.130(2)(b)). Public-sector employers may offer comp time at 1.5 hours per overtime hour, up to 240 hours (480 for public safety), under 29 U.S.C. § 207(o).
Do agricultural workers get overtime in Washington?
Yes. Washington is the only state that requires overtime pay for most agricultural workers. Farm workers covered under the state Minimum Wage Act are entitled to overtime after 40 hours per workweek. However, employers may designate up to 12 “special circumstance weeks” per year where the threshold is 50 hours instead of 40. Under federal FLSA, most agricultural workers remain exempt from overtime.
Does working on weekends or holidays count as overtime in Washington?
No. Under both Washington law and the FLSA, working on weekends or holidays does not automatically constitute overtime. Overtime depends on total hours worked in the 7-day workweek, regardless of which days those hours occurred. Employers may choose to pay a premium for holiday or weekend work, but the law does not require it.
What happens if my employer doesn’t pay overtime?
Employees may recover unpaid overtime wages, double damages (under RCW § 49.52.070 for willful violations), and attorney’s fees and costs (RCW § 49.46.090; 29 U.S.C. § 216(b)). File a complaint with L&I within 3 years of when wages were due. FLSA claims must be filed within 2 years (3 for willful violations).
What is the statute of limitations for overtime claims in Washington?
Under Washington law: 3 years from the date wages were due (RCW § 49.46.090). Under the FLSA: 2 years from the violation (3 years if the violation is willful). The longer deadline applies, so most Washington workers have 3 years to recover unpaid overtime.
Do I need to file a Washington state income tax return for overtime I received?
No. Washington has no state income tax. Washington residents do not file a state income tax return. However, overtime pay is still subject to federal income taxes (and payroll taxes). You may be eligible to reduce federal taxable income by deducting the premium portion of overtime under IRC § 225 on your federal Form 1040.
Sources and Verification
Primary Sources
- RCW § 49.46.130 (Washington Minimum Wage Act — Overtime) — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.130
- RCW § 49.28.140 (Healthcare Worker Mandatory Overtime Prohibition) — https://app.leg.wa.gov/rcw/default.aspx?cite=49.28.140
- RCW § 49.46.090 (Employer Liability for Wage Violations) — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.090
- RCW § 49.46.100 (Retaliation Prohibition) — https://app.leg.wa.gov/rcw/default.aspx?cite=49.46.100
- RCW § 49.52.070 (Double Damages for Willful Wage Withholding) — https://app.leg.wa.gov/rcw/default.aspx?cite=49.52.070
- WAC Chapter 296-128 (Overtime Administrative Rules) — https://app.leg.wa.gov/wac/default.aspx?cite=296-128
- Washington L&I — Overtime — https://www.lni.wa.gov/workers-rights/wages/overtime/
- Washington L&I — Agricultural Overtime — https://www.lni.wa.gov/workers-rights/agriculture-policies/overtime
- Washington L&I — Salary Threshold Implementation Schedule (F700-207-000) — https://www.lni.wa.gov/forms-publications/f700-207-000.pdf
- Washington L&I — Administrative Policy ES.A.8.1 (Overtime) — https://www.lni.wa.gov/workers-rights/_docs/ESA81.pdf
- Washington L&I — Administrative Policy ES.A.8.2 (How to Compute Overtime) — https://www.lni.wa.gov/workers-rights/_docs/ESA82.pdf
- Washington L&I — Worker Rights Complaints — https://www.lni.wa.gov/workers-rights/workplace-complaints/worker-rights-complaints
- Washington L&I — Retaliation Protections — https://www.lni.wa.gov/workers-rights/workplace-policies/termination-retaliation
- Washington State Department of Revenue — Income Tax — https://dor.wa.gov/taxes-rates/income-tax
- U.S. Department of Labor, Wage and Hour Division — https://www.dol.gov/agencies/whd/overtime
- Fair Labor Standards Act — 29 U.S.C. § 201–219
- 29 C.F.R. Part 541 (Overtime Exemptions)
- 29 C.F.R. § 778.104–778.122 (Overtime Computation)
- Internal Revenue Service — Qualified Overtime Compensation Deduction FAQs — https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
- IRS Notice 2025-69 (Individual Calculation Guidance)
- IRS Notice 2025-62 (Employer Reporting Transition Relief for 2025)
- Schedule 1-A, Form 1040 (Claiming the Overtime Deduction)
- IRC § 225; P.L. 119-21 § 70202 (One Big Beautiful Bill Act)