🇺🇸 WASHINGTON STATE LAW – 2026 UPDATE

Washington Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Washington

Washington remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

Washington is generally considered a worker-protective state in its approach to employment regulation. According to official state sources, Washington maintains one of the highest minimum wages in the United States and has implemented comprehensive employment protections beyond federal requirements.

General Characteristics (As of December 2025):

According to the Washington Department of Labor & Industries (source: https://www.lni.wa.gov/):

State minimum wage:

  • 2025: $16.66/hour
  • 2026: $17.13/hour (as announced by L&I on September 30, 2025)

Paid sick leave:

  • Generally required for employers meeting certain criteria under Initiative 1433 (effective January 1, 2018)
  • Accrual typically at rate of one hour per 40 hours worked
  • Source: RCW 49.46.200 and 49.46.210

State income tax:

  • Washington does not impose a state income tax on wages
  • Capital gains tax applies to certain high-value asset sales

Meal and rest breaks:

  • Generally required by state law for non-exempt workers
  • Rest breaks: typically 10 minutes per 4 hours worked
  • Meal periods: typically 30 minutes for shifts exceeding 5 hours
  • Source: WAC 296-126-092

Overtime rules:

  • Follows Washington Minimum Wage Act with additional state requirements beyond FLSA
  • Generally 1.5x regular rate for hours over 40 per workweek
  • Higher salary threshold than federal law for white-collar exemptions
  • Source: RCW 49.46.130

Workers’ compensation:

  • Generally required for employers meeting coverage criteria
  • State-run insurance system administered by L&I
  • Source: Title 51 RCW (Industrial Insurance Act)

⚠️ Note: These are general starting points only. Specific applicability depends on many factors including employer size, industry, employee classification, work location, and individual circumstances. Local jurisdictions within Washington (including Seattle, SeaTac, Tukwila, Renton, and others) may have enacted additional requirements that exceed state minimums. Consult official sources and legal counsel for guidance on specific situations.

Source: Washington Department of Labor & Industries – https://www.lni.wa.gov/

Official State Agency Information

Washington State Department of Labor & Industries (L&I)

The Washington Department of Labor & Industries administers employment laws in Washington state, including wage and hour standards, paid sick leave, workplace safety, and workers’ compensation.

Contact Information:

  • Website: https://www.lni.wa.gov/
  • Main Phone: 1-800-547-8367
  • Employment Standards: https://www.lni.wa.gov/workers-rights/
  • Workers’ Rights Phone: 1-866-219-7321
  • Address: PO Box 44000, Olympia, WA 98504-4000
  • Languages: Services available in multiple languages including Spanish, Russian, Vietnamese, Korean, Chinese, and others

⚠️ Note: This agency can provide official interpretations of state law and guidance on compliance requirements. For legal advice on how laws apply to your specific situation and for representation in disputes, consult a licensed attorney.

Major State Employment Statutes

The following statutes are commonly referenced in Washington employment matters. This is general information only and does not constitute legal interpretation. Always consult official sources and legal professionals for guidance on applicability to specific circumstances.

1. Washington Minimum Wage Act

Statutory Citation: RCW 49.46
Official Source: https://app.leg.wa.gov/rcw/default.aspx?cite=49.46

General Provisions (as stated in the statute):

According to RCW 49.46, Washington’s Minimum Wage Requirements and Labor Standards Act generally addresses:

  • Minimum wage requirements that are adjusted annually based on inflation (RCW 49.46.020)
  • Overtime compensation requirements for hours worked in excess of 40 per workweek (RCW 49.46.130)
  • Paid sick leave requirements for employees (RCW 49.46.200 and 49.46.210)
  • Recordkeeping obligations for employers (RCW 49.46.070)
  • Enforcement provisions and remedies (RCW 49.46.090 through 49.46.110)

Regulations: Chapter 296-128 WAC provides detailed administrative rules implementing RCW 49.46.

Application to Remote Work:
According to general legal principles, these provisions typically apply based on where work is physically performed. An employee performing work from a location within Washington would generally be subject to Washington’s Minimum Wage Act protections. However, specific applicability depends on multiple factors including employer location, employee residence, and the nature of the work arrangement. Consult Washington L&I or legal counsel for guidance on particular situations.

Source: Washington State Legislature – https://app.leg.wa.gov/rcw/default.aspx?cite=49.46

2. Paid Sick Leave Law (Initiative 1433)

Statutory Citation: RCW 49.46.200 and RCW 49.46.210
Effective Date: January 1, 2018
Official Source: https://www.lni.wa.gov/workers-rights/leave/paid-sick-leave/

General Overview:

According to the Washington Department of Labor & Industries, Initiative 1433 (approved by voters in November 2016) generally requires employers in Washington to provide paid sick leave to employees. The law is codified as part of the Minimum Wage Act in RCW Chapter 49.46.

Coverage typically includes:

  • Employees who meet the definition in RCW 49.46.010(3)
  • Accrual of at least one hour of paid sick leave for every 40 hours worked
  • Use for specified purposes including employee or family member illness, preventive care, and certain other qualifying events
  • Carryover of at least 40 hours of unused leave to the following year

Exemptions may include:

  • Employees specifically exempt from minimum wage requirements under RCW 49.46.010(3)
  • Certain collective bargaining agreement provisions meeting statutory requirements

⚠️ Note: Actual coverage and obligations depend on specific circumstances including employer size, employee classification, and hours worked. Paid sick leave requirements have detailed provisions regarding accrual, usage, notice, documentation, and employer obligations. Employers should consult official L&I guidance and legal counsel for policy development and compliance.

Source: Washington L&I Paid Sick Leave Page – https://www.lni.wa.gov/workers-rights/leave/paid-sick-leave/

3. Industrial Insurance Act (Workers’ Compensation)

Statutory Citation: Title 51 RCW
Official Source: https://app.leg.wa.gov/rcw/default.aspx?cite=51

General Provisions:

According to Title 51 RCW, Washington’s Industrial Insurance Act establishes the state’s workers’ compensation system. General provisions include:

  • Mandatory coverage requirements for most employers (RCW 51.12)
  • Definition of “worker” including employees and certain independent contractors (RCW 51.08.180)
  • Benefit provisions for workplace injuries and occupational diseases (RCW 51.32)
  • Medical treatment coverage (RCW 51.36)
  • Employer premium assessment and payment requirements (RCW 51.16)

Administering Agency: Washington Department of Labor & Industries
Workers’ Compensation Information: https://www.lni.wa.gov/claims/

Application to Remote Workers:
Workers’ compensation coverage determinations for remote workers are highly fact-specific. Coverage typically depends on factors such as whether an injury “arose out of and in the course of employment.” These determinations involve analysis of the work activity, location, timing, and other circumstances. See the Workers’ Compensation Overview section of this guide for more information. For coverage questions on specific situations, consult L&I or a workers’ compensation attorney.

Source: Washington State Legislature – https://app.leg.wa.gov/rcw/default.aspx?cite=51

4. Washington Industrial Safety and Health Act (WISHA)

Statutory Citation: Chapter 49.17 RCW
Official Source: https://app.leg.wa.gov/rcw/default.aspx?cite=49.17

General Overview:

Washington’s occupational safety and health laws generally require employers to provide workplaces that are safe and healthful for employees. The state program received full approval from federal OSHA in 1976 and has enforcement authority under state law.

Key provisions may include:

  • Employer duty to provide safe workplace conditions
  • Employee rights to report unsafe conditions
  • Workplace inspection and citation authority
  • Safety training and hazard communication requirements

Source: Washington L&I DOSH – https://www.lni.wa.gov/safety-health/

5. Washington Law Against Discrimination

Statutory Citation: Chapter 49.60 RCW
Administering Agency: Washington State Human Rights Commission
Official Source: https://www.hum.wa.gov/

General Provisions:

According to RCW 49.60, Washington law generally prohibits discrimination in employment based on protected characteristics including:

  • Race, creed, color, national origin
  • Sex (including pregnancy, childbirth, and related conditions)
  • Sexual orientation and gender identity
  • Marital status, age, honorably discharged veteran or military status
  • Disability
  • Use of a trained dog guide or service animal

Application: These protections generally apply to employers with eight or more employees. Specific requirements, coverage, and enforcement procedures are detailed in the statute and agency regulations.

Source: Washington State Human Rights Commission – https://www.hum.wa.gov/

Employee Classification Standards

Washington’s Classification Framework

Washington applies different tests depending on the legal context. The tests for various purposes may differ significantly.

For Minimum Wage, Overtime, and Paid Sick Leave Purposes

Statutory Authority: RCW 49.46.010
Official Guidance: https://www.lni.wa.gov/

According to RCW 49.46.010(3), “employee” for purposes of Washington’s Minimum Wage Act is defined with certain exclusions. The statute generally includes individuals employed by an employer, with specific exemptions listed in subsections (a) through (p).

For Unemployment Insurance Purposes

Statutory Authority: RCW 50.04.140 (ABC Test)
Official Source: https://esd.wa.gov/

According to Washington Employment Security Department, the ABC test is generally applied for unemployment insurance purposes. Under this test, an individual is presumed to be an employee unless the employer can demonstrate that all three of the following conditions are met:

The ABC Test Framework (For Unemployment Insurance)

Legal Standard: RCW 50.04.140

The ABC test generally requires that ALL THREE of the following conditions be satisfied for independent contractor status. If any condition is not met, the individual may be classified as an employee.

Factor A: Freedom from Control and Direction

General Description: According to official guidance, this factor generally examines whether the individual is free from control and direction in connection with the performance of the service, both under the contract for service and in fact.

Considerations that may be relevant (based on official guidance and case law):

  • Whether the hiring entity controls when work is performed
  • Whether the hiring entity controls where work is performed
  • Whether the hiring entity dictates how work methods are performed
  • Whether the individual uses their own judgment and methods
  • Whether the hiring entity provides detailed instructions or training on work methods
  • Whether the hiring entity supervises or monitors work performance

⚠️ Important: These factors are evaluated based on the totality of circumstances. No single factor is determinative. The analysis examines the actual working relationship, not just what written agreements state.

Illustrative Scenarios (For General Understanding Only):

Scenario 1: A software developer contracts with a company to build a custom application. The developer works from their own home office, sets their own hours, uses their own equipment and software tools, and determines the programming methods and architecture. The company specifies the functional requirements of the application but does not direct how the developer writes the code or manages the development process.

General Analysis: This scenario may share some characteristics commonly associated with independence from control because the developer appears to have autonomy over work methods, schedule, and location. However, actual classification would depend on all facts and circumstances including Factors B and C below. This is not a determination. Classification requires comprehensive analysis by Washington ESD or legal counsel.

Scenario 2: A graphic designer works for a marketing firm. The firm assigns specific projects, provides detailed creative briefs, requires the designer to work during specific hours at the firm’s office, uses the firm’s computers and software, participates in daily team meetings, and has work reviewed and revised by the creative director.

General Analysis: This scenario may share some characteristics commonly associated with employee relationships due to the apparent level of control over work methods, schedule, location, and ongoing direction. However, actual classification would depend on complete factual analysis and whether all three ABC factors are met. This is not a determination. All circumstances must be evaluated.

⚠️ CRITICAL REMINDER: These examples are purely illustrative and do not constitute legal determinations or predictions of how classifications would be decided. Every situation is unique and depends on its complete facts. Classification of workers should be evaluated by legal counsel familiar with Washington law.

Factor B: Outside Usual Course of Business

General Description: According to RCW 50.04.140, this factor generally examines whether the service is either performed outside the usual course of business for which the service is performed, OR the service is performed outside all places of business of the enterprise for which the service is performed.

Considerations that may be relevant:

  • Whether the work performed is the type of work the company regularly engages in
  • Whether the work is integral to the company’s business operations
  • Whether the work is core or peripheral to the business
  • Whether the work is performed off the company’s premises
  • Whether performance location is determined by the nature of the work or the company’s convenience

Illustrative Scenarios (For General Understanding Only):

Scenario 1: A restaurant hires an attorney to review a commercial lease agreement.

General Analysis: This scenario may share characteristics that could potentially satisfy Factor B because legal services are outside the usual course of a restaurant’s business (food service). The legal work is also typically performed at the attorney’s own office. However, whether Factor B is actually satisfied would depend on specific circumstances and how Washington courts and agencies interpret “usual course of business” in this context. This is not a determination.

Scenario 2: A software company hires a programmer to write code for the company’s products.

General Analysis: This scenario may raise questions under Factor B because software development is the core business activity of a software company. Programming work would typically be considered within the usual course of business. However, if the work is performed entirely off-premises, this might affect the analysis under the second prong of Factor B. This is not a determination. Complete analysis required.

Factor C: Independently Established Trade, Occupation, or Business

General Description: According to RCW 50.04.140, this factor generally examines whether the individual is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in the contract of service.

Considerations that may be relevant (based on official guidance):

  • Whether the individual maintains a separate business entity
  • Whether the individual has multiple clients
  • Whether the individual advertises or markets their services
  • Whether the individual has made significant investment in equipment, facilities, or business infrastructure
  • Whether the individual holds necessary business licenses or registrations
  • Whether the individual maintains their own insurance
  • Whether the individual has established a business location
  • Whether the individual operates independently in the marketplace

Illustrative Scenarios (For General Understanding Only):

Scenario 1: A web developer operates a registered LLC, maintains a business website advertising services, works with 15-20 clients annually, has purchased professional liability insurance, owns all their own computer equipment and software licenses, rents office space, and has been operating this business for five years.

General Analysis: This scenario may share characteristics commonly associated with an independently established business due to multiple indicators of business operations and investment. However, whether Factor C is satisfied depends on complete analysis of business operations, financial independence, and whether the business is truly independent. This is not a determination.

Scenario 2: An individual performs consulting work for one company exclusively, has no business entity, does not advertise services, uses equipment provided by the company, has no business insurance, and has no other clients.

General Analysis: This scenario may raise questions under Factor C because there appear to be limited indications of an independently established business. Working for a single client with limited business infrastructure may not satisfy the requirements of Factor C. However, specific facts and circumstances must be evaluated. This is not a determination.

For Workers’ Compensation Purposes

Statutory Authority: RCW 51.08.180 and RCW 51.08.195
Official Source: https://www.lni.wa.gov/

According to Title 51 RCW, Washington’s workers’ compensation system defines “worker” broadly to include both employees and certain independent contractors “the essence of whose contract is his or her personal labor.”

For construction work and certain other contexts, RCW 51.08.195 provides a multi-factor test that must be satisfied for independent contractor status. This test is separate from the ABC test and has different requirements.

Consult L&I’s Independent Contractor Guide (publication F101-063-000) or legal counsel for detailed analysis of workers’ compensation classification.

Remote Work Classification Considerations

⚠️ ADDITIONAL COMPLEXITY: Classification of remote workers may involve additional considerations beyond standard analysis:

Factors that may be relevant:

  • Whether the remote work location is chosen by the worker or required by the employer
  • Whether the employer exercises control over the home office setup
  • Whether the employer provides equipment and tools for remote work
  • Whether remote work is truly independent or subject to employer oversight
  • Whether work hours are flexible or employer-directed
  • Whether the worker performs services for multiple clients or exclusively for one entity

These factors do not change the legal tests but may affect how the tests are applied. Classification of remote workers should be reviewed with legal counsel familiar with Washington law and the specific circumstances of the work arrangement.

Potential Consequences of Misclassification

According to Washington L&I and other official sources, misclassification may result in various consequences. The following is general information about potential outcomes reported in official guidance (this list is non-exhaustive):

For Employers:

According to various Washington agencies, potential consequences may include:

  • Back payment of unemployment insurance taxes to Employment Security Department
  • Workers’ compensation premium assessments and penalties from L&I
  • Unpaid wage claims including minimum wage, overtime, and paid sick leave
  • Interest and penalties on unpaid amounts
  • Civil penalties under various Washington statutes
  • Tax implications at both state and federal levels
  • Potential private lawsuits by misclassified workers

Source: Washington Employment Security Department, Washington L&I

For Workers:

Misclassification may affect:

  • Access to unemployment insurance benefits
  • Workers’ compensation coverage for workplace injuries
  • Wage and hour protections including minimum wage and overtime
  • Paid sick leave benefit eligibility
  • Access to other employment law protections
  • Tax withholding and reporting

⚠️ Note: Actual consequences depend on many factors including the specific legal violations, duration of misclassification, number of workers affected, and whether violations were willful. This is general background information only.

How to Seek Guidance

Classification questions should be addressed through appropriate official channels:

Washington Employment Security Department (Unemployment Insurance):

Washington Department of Labor & Industries (Workers’ Compensation, Wages):

Internal Revenue Service (Federal Tax Purposes):

Legal Counsel:

  • Employment attorney licensed in Washington
  • Tax professional (CPA or enrolled agent)

⚠️ FINAL CRITICAL REMINDER: Worker classification is a legal determination that should be made with professional guidance from attorneys, tax professionals, and appropriate government agencies. The information above is for general educational purposes and does not constitute:

  • A classification analysis
  • Legal or tax advice
  • A determination of worker status
  • A recommendation for classification decisions

Classification errors can result in significant liability including back pay, taxes, benefits, penalties, and interest. Consult with qualified professionals before making classification decisions.

Minimum Wage Information

Current Rate Information (As Published by Washington L&I)

According to the Washington Department of Labor & Industries (source: https://www.lni.wa.gov/workers-rights/wages/minimum-wage/), Washington’s state minimum wage is adjusted annually for inflation based on the Consumer Price Index.

Source: Washington Department of Labor & Industries – https://www.lni.wa.gov/workers-rights/wages/minimum-wage/

Statutory Authority: RCW 49.46.020

According to RCW 49.46.020, Washington’s minimum wage is generally adjusted annually by the rate of inflation. The Director of L&I announces the new rate by September 30 of each year for implementation the following January 1.

Application to Remote Workers

General Legal Principles:

According to L&I administrative policy ES.A.13, minimum wage typically applies based on where work is physically performed, not where the employer is located. Key considerations may include:

  • Physical Work Location: A worker performing work from a location within Washington would generally be subject to Washington minimum wage requirements
  • Employer Location: The employer’s headquarters or principal place of business location is generally not the determining factor for minimum wage applicability
  • Temporary Presence: Brief, incidental work while temporarily in Washington may be analyzed differently than regular work performed from a Washington location

⚠️ Important: Specific situations can be complex, particularly for workers who split time between multiple states or jurisdictions. Factors such as the duration of work in Washington, the nature of the employment relationship, and other circumstances may affect the analysis.

For guidance on specific remote work situations, employers should consult:

  • Washington Department of Labor & Industries: 1-866-219-7321
  • Legal counsel experienced in multi-state employment matters
  • Tax professionals regarding related tax obligations

Source: L&I Administrative Policy ES.A.13 (Washington-based employee standard)

Youth Minimum Wage

According to RCW 49.46.020(5) and L&I guidance, certain younger workers may be paid at different rates:

14-15 Year Olds:

  • May be paid no less than 85% of the adult minimum wage
  • 2025: $14.16/hour (85% of $16.66)
  • 2026: $14.56/hour (85% of $17.13)

16-17 Year Olds:

  • Must be paid the full adult minimum wage
  • No youth rate discount applies

Source: Washington L&I – https://www.lni.wa.gov/workers-rights/wages/minimum-wage/

⚠️ Note: Application of youth rates depends on specific circumstances including age verification and job duties. Employers should consult L&I guidance for compliance requirements.

Local Minimum Wages

⚠️ CRITICAL: Several jurisdictions within Washington have enacted local minimum wages that exceed the state minimum. When an employee works in a jurisdiction with a higher local minimum, the higher rate generally applies.

According to available information as of December 2025, local minimum wage ordinances may include:

Seattle

According to the City of Seattle (source: https://www.seattle.gov/laborstandards/ordinances/minimum-wage):

2025 Rates (as published by Seattle Office of Labor Standards):

  • Large Employers (501+ employees): $19.97/hour
  • Small Employers (500 or fewer employees): $19.97/hour

2026 Rates (subject to adjustment – verify with Seattle OLS):

  • Rates typically adjusted annually for inflation
  • Official 2026 rates to be announced by Seattle OLS

Source: Seattle Office of Labor Standards – https://www.seattle.gov/laborstandards

SeaTac

According to the City of SeaTac (source: SeaTac Municipal Code Chapter 3.05):

The SeaTac minimum wage generally applies to hospitality and transportation workers at or near Seattle-Tacoma International Airport.

Coverage typically includes:

  • Hotel workers
  • Airport workers in certain positions
  • Transportation workers serving the airport

2025-2026 Rates: Verify current rates with SeaTac City Clerk or official city website

Source: City of SeaTac – https://www.ci.seatac.wa.us/

Tukwila

According to the City of Tukwila (source: Tukwila Municipal Code Chapter 3.34):

Tukwila’s minimum wage ordinance generally applies to employers meeting certain criteria within city limits.

Verify current rates: https://www.tukwilawa.gov/

Renton

According to Renton Municipal Code Chapter 5-28 (Initiative 23-02, approved February 2024):

Renton enacted a minimum wage ordinance for covered employers. Implementation is phased in over time.

2026 Rate Structure (as stated in Initiative 23-02):

  • Large employers (500+ employees): Full rate
  • Other covered employers: Phased implementation schedule

Verify current rates and applicability: City of Renton – https://www.rentonwa.gov/

⚠️ CRITICAL COMPLIANCE NOTE:

For workers who perform work in multiple jurisdictions:

  • Employers may need to track hours worked in each jurisdiction
  • The applicable minimum wage depends on where work is performed
  • Reporting and recordkeeping requirements may vary by jurisdiction
  • Some local ordinances have additional requirements beyond minimum wage (e.g., scheduling, paid time off)

Employers operating in multiple Washington jurisdictions should:

  1. Consult each locality’s official labor standards information
  2. Implement systems to track work location for accurate wage payment
  3. Consider legal counsel for multi-jurisdiction compliance strategies
  4. Monitor for local ordinance changes and updates

Multi-jurisdiction questions should be directed to:

  • Each locality’s labor standards office
  • Washington Department of Labor & Industries
  • Employment law counsel experienced in local ordinances

Tips, Gratuities, and Service Charges

Tips

According to RCW 49.46.020(3) and L&I policy ES.A.12:

General Requirements:

  • Employers must pay employees all tips and gratuities
  • Tips may NOT be counted toward minimum wage obligations
  • Tips are in addition to, not part of, the hourly minimum wage

This differs from federal law, which allows tip credits in some circumstances. Washington does not allow tip credits—all employees must receive the full minimum wage regardless of tips received.

Source: RCW 49.46.020(3); L&I Policy ES.A.12

Tip Pools

According to L&I guidance:

Permissible Tip Pools:

  • May be established among employees who are not exempt from minimum wage requirements
  • Cannot include owners, managers, or supervisory workers
  • Cannot include executive, administrative, or professional employees exempt under RCW 49.46.010(3)(c)

Invalid Tip Pools:

  • Those that include management or ownership
  • Those that violate the definitions in RCW 49.46.010

Source: L&I Tips and Service Charges Guidance – https://www.lni.wa.gov/workers-rights/wages/tips-and-service-charges/

Service Charges

According to RCW 49.46.160:

Disclosure Requirements:

  • Employers adding service charges must disclose to customers the percentage paid to employees
  • Service charges are considered wages and must be paid to employees unless clearly designated otherwise
  • Disclosure must be conspicuous and clearly state distribution

Example: A restaurant adding an 18% service charge must disclose to customers what percentage of that charge goes to employees (e.g., “100% of this service charge is distributed to employees” or “10% of this service charge is retained by the restaurant for administrative costs”).

Source: RCW 49.46.160; WAC 296-128-035

Exemptions and Special Circumstances

According to RCW 49.46.010(3), certain categories of workers may be exempt from minimum wage requirements. These exemptions are narrowly construed and fact-specific.

Exemptions may include (as listed in statute):

  • Executive, administrative, and professional employees (subject to salary and duties tests)
  • Outside salespersons
  • Certain agricultural workers (with specific limitations)
  • Newspaper carriers
  • Certain family members employed in family businesses
  • Others as specified in RCW 49.46.010(3)(a) through (p)

⚠️ CRITICAL: Do not assume an exemption applies without verification:

  • Exemptions are narrowly interpreted
  • Job title alone does not determine exemption status
  • Specific tests must be met (e.g., salary level AND duties for white-collar exemptions)
  • Misapplication of exemptions can result in significant back wage liability

For exemption analysis, consult:

  • L&I Administrative Policies (ES.A series)
  • Employment law counsel
  • Washington Department of Labor & Industries: 1-866-219-7321

Source: RCW 49.46.010(3)

Enforcement and Remedies

According to RCW 49.46.090 and related statutes, violations of minimum wage requirements may result in various consequences.

Potential remedies (as stated in statute) may include:

  • Payment of unpaid wages
  • Liquidated damages equal to the unpaid amount
  • Interest on unpaid wages
  • Civil penalties
  • Attorney’s fees and costs for prevailing employees

Complaints may be filed with:

  • Washington Department of Labor & Industries
  • Private legal action in court
  • Local labor standards offices (for local ordinance violations)

Statute of Limitations: Generally three years for wage claims (RCW 49.48.082), though this may vary by type of claim. Consult legal counsel regarding specific limitation periods.

Source: RCW 49.46.090; RCW 49.48.082

Overtime and Break Requirements

A. Overtime Standards

Governing Framework

Statutory Authority: RCW 49.46.130
Administrative Rules: Chapter 296-128 WAC
Official Source: https://www.lni.wa.gov/workers-rights/wages/overtime/

According to Washington law, Washington has overtime requirements under the Washington Minimum Wage Act (RCW 49.46.130) that exist alongside federal Fair Labor Standards Act (FLSA) requirements. When state and federal requirements differ, the standard most favorable to the employee generally applies.

General Overtime Threshold

According to RCW 49.46.130, Washington generally requires overtime compensation as follows:

Standard Overtime Requirement:

  • Triggered after: 40 hours worked in a workweek
  • Rate generally required: 1.5 times the employee’s regular rate of pay
  • Applies to: Non-exempt employees

Daily Overtime: Washington does NOT generally require overtime pay for work beyond a certain number of hours in a single day (unlike some other states such as California). Overtime is calculated on a weekly basis.

Source: RCW 49.46.130

Application to Remote Workers

According to general wage and hour principles:

Coverage: Overtime requirements typically apply to non-exempt remote workers in the same manner as on-site workers. The physical location where work is performed generally does not affect whether overtime obligations apply—the key factor is the employee’s exempt or non-exempt status.

Calculation of Hours Worked: For remote workers, determining “hours worked” for overtime calculation purposes may involve considerations such as:

  • Actual work time vs. time logged into systems
  • After-hours email and communication
  • On-call time at home
  • Required virtual meetings outside scheduled hours
  • Travel time for remote workers (if applicable)

⚠️ Important: Tracking hours worked for remote employees presents unique challenges. Employers should implement clear policies regarding:

  • Expected work hours and schedules
  • Procedures for reporting all time worked
  • Rules for after-hours communications
  • Approval requirements for overtime work
  • Systems for accurate time tracking

For guidance on compensable time and remote work hour tracking, consult:

  • Washington Department of Labor & Industries
  • U.S. Department of Labor Wage and Hour Division
  • Employment law counsel experienced in remote work wage and hour compliance

Overtime Exemptions

White-Collar Exemptions (Executive, Administrative, Professional)

According to RCW 49.46.010(3)(c) and WAC 296-128-510 through 296-128-530, certain executive, administrative, and professional employees may be exempt from overtime requirements.

To potentially qualify for exemption, employees generally must meet ALL of the following:

1. Salary Basis Test

  • Must be paid a predetermined salary that is not subject to reduction based on quality or quantity of work performed
  • Salary must be paid regardless of number of days or hours worked
  • Certain deductions are permissible (see WAC 296-128-532)

2. Salary Level Test

  • Must meet or exceed the minimum salary threshold

Source: Washington L&I announcement September 30, 2025; WAC 296-128-510

Calculation: Washington’s threshold is set at 2.25 times the state minimum wage for 2026 (2.25 × $17.13 = $38.54/hour × 40 hours = $1,541.70/week).

⚠️ CRITICAL: The salary threshold is NOT prorated for part-time employees. An employee working 50% time must still earn the full threshold amount to qualify for exemption. An employee earning $60,000/year but working half-time (actual annualized salary of $30,000) would NOT meet the threshold and would be non-exempt.

3. Duties Test

In addition to meeting salary requirements, employees must perform exempt-level duties. According to WAC 296-128-510 through 296-128-530, the general duties tests include:

Executive Exemption (WAC 296-128-515): According to the administrative rules, an executive employee’s primary duty generally involves:

  • Management of the enterprise or a recognized department/subdivision
  • Regularly directs the work of at least two full-time employees
  • Authority to hire/fire or make recommendations given particular weight
  • Customarily and regularly exercises discretionary powers

Administrative Exemption (WAC 296-128-520): According to the administrative rules, an administrative employee’s primary duty generally involves:

  • Performance of office or non-manual work directly related to management or general business operations
  • Exercise of discretion and independent judgment on significant matters

Professional Exemption (WAC 296-128-525): According to the administrative rules, a professional employee’s primary duty generally involves:

  • Work requiring advanced knowledge in a field of science or learning
  • Advanced knowledge customarily acquired through prolonged specialized intellectual instruction
  • Work requiring invention, imagination, originality, or talent in a recognized creative field

Computer Professional Exemption (WAC 296-128-530): According to the administrative rules, requirements may include:

  • Application of systems analysis techniques and procedures
  • Design, development, documentation, analysis, creation, testing, or modification of computer systems or programs
  • Minimum compensation threshold: $59.96/hour or weekly salary meeting exemption threshold

⚠️ IMPORTANT:

  • Job title alone does NOT determine exemption status
  • All three tests (salary basis, salary level, and duties) must be met
  • Duties test is complex and fact-specific
  • Misclassification can result in significant back pay liability

For exemption determination, employers should consult:

  • L&I Administrative Policies and WAC 296-128-500 series
  • Legal counsel experienced in wage and hour classification
  • U.S. Department of Labor guidance on parallel federal exemptions

Source: WAC 296-128-510 through 296-128-530

Other Exemptions

According to RCW 49.46.130(2), additional exemptions from overtime may include:

  • Certain agricultural employees (subject to phase-in of overtime protections – see RCW 49.46.130)
  • Seafarers
  • Motion picture projectionists covered by collective bargaining agreements
  • Truck and bus drivers under certain circumstances
  • Seasonal employees at agricultural fairs (limited to 14 days per year)
  • Others as specified in statute

⚠️ Note: Many exemptions have specific requirements and limitations. Some agricultural overtime exemptions are being phased out. Do not assume an exemption applies without verification from L&I or legal counsel.

Source: RCW 49.46.130(2)

Calculating Overtime for Various Pay Structures

Hourly Employees

Standard Calculation: Regular rate: $25/hour
Hours worked: 45 hours in workweek
Overtime rate: $25 × 1.5 = $37.50/hour
Regular pay: 40 hours × $25 = $1,000
Overtime pay: 5 hours × $37.50 = $187.50
Total: $1,187.50

Salaried Non-Exempt Employees

For salaried non-exempt employees (those who receive a salary but do not meet exemption tests), overtime must still be paid for hours over 40.

Calculation Method: Weekly salary: $800
Hours worked: 45 hours
Regular rate: $800 ÷ 40 = $20/hour
Overtime rate: $20 × 1.5 = $30/hour
Overtime pay: 5 hours × $30 = $150
Total: $950

Employees with Multiple Pay Rates

According to L&I guidance, when an employee works at different pay rates during a workweek, the regular rate for overtime purposes must be calculated as a weighted average.

Source: WAC 296-128-022

⚠️ Complex Calculation: Consult L&I guidance or wage and hour counsel for proper calculation methodology.

B. Meal and Rest Break Requirements

Statutory Authority: WAC 296-126-092
Official Source: https://www.lni.wa.gov/workers-rights/wages/breaks-and-overtime/

According to Washington Administrative Code, Washington requires meal and rest breaks for workers in most industries.

Rest Break Requirements

According to WAC 296-126-092, Washington generally requires:

Frequency and Duration:

  • Rest breaks generally required: 10 minutes per 4 hours worked (or major fraction thereof)
  • Must be provided: As close to the middle of the work period as practicable
  • Paid or unpaid: Rest breaks are PAID time
  • Cannot be waived: Employees cannot waive rest breaks

Timing Examples (from L&I guidance):

  • 4-hour shift: One 10-minute rest break
  • 6-hour shift: Two 10-minute rest breaks
  • 8-hour shift: Two 10-minute rest breaks
  • 12-hour shift: Three 10-minute rest breaks

“Major fraction thereof” interpretation: According to L&I, more than half of a 4-hour period (i.e., more than 2 hours) generally triggers a rest break requirement.

Source: WAC 296-126-092; L&I Guidance

Meal Period Requirements

According to WAC 296-126-092, Washington generally requires:

Frequency and Duration:

  • Meal period generally required: 30 minutes for shifts exceeding 5 hours
  • Timing: No later than 5 hours after start of shift
  • Paid or unpaid: Generally UNPAID if employee is completely relieved of duties
  • Additional meal periods: For shifts exceeding 11 hours, an additional 30-minute meal period is required

When Meal Periods Must Be Paid: According to L&I guidance, a meal period must be paid if:

  • The employee is not completely relieved of duties
  • The employee must remain on duty or on call
  • The employee is interrupted and required to work during the meal period

Shortened Meal Periods: According to WAC 296-126-092, employees may voluntarily waive one of two meal periods if certain conditions are met, but the meal period cannot be shorter than 30 minutes unless specific industry exceptions apply.

Source: WAC 296-126-092

Application to Remote Workers

According to general principles:

Compliance Obligations: Meal and rest break requirements generally apply to remote workers performing non-exempt work in the same manner as on-site employees.

Unique Challenges for Remote Work:

  • Verifying that breaks are actually taken
  • Ensuring workers do not work during unpaid meal periods
  • Documenting compliance
  • Handling interruptions during breaks (phone calls, emails, urgent issues)
  • Monitoring whether remote workers are taking required breaks

Best Practice Considerations (Not Legal Requirements): Employers may wish to consider:

  • Clear written policies regarding break requirements for remote workers
  • Systems for employees to document breaks taken
  • Training for managers on break requirements for remote teams
  • Procedures for handling urgent matters during breaks
  • Prohibitions on contacting workers during scheduled breaks except for emergencies

For guidance on break compliance for remote workers, consult:

Industry-Specific Exceptions

Certain industries have modified break requirements or exceptions under Washington law:

Healthcare workers: Special provisions under healthcare labor standards (see RCW 49.28 and related statutes)
Agricultural workers: Different break requirements may apply
Others: Consult WAC 296-126 for industry-specific provisions

Source: WAC 296-126 (various sections)

Enforcement and Remedies

According to RCW 49.46.090 and related provisions, violations of break requirements may result in:

Potential consequences:

  • Payment for missed breaks
  • Civil penalties
  • Liquidated damages
  • Attorney’s fees for prevailing employees

Complaints may be filed with:

  • Washington Department of Labor & Industries
  • Private legal action

Source: RCW 49.46.090

Paid Sick Leave Program

Legal Framework

Statutory Authority: RCW 49.46.200 and RCW 49.46.210
Administrative Rules: Chapter 296-128 WAC (WAC 296-128-600 through 296-128-860)
Effective Date: January 1, 2018
Administering Agency: Washington Department of Labor & Industries
Official Resource: https://www.lni.wa.gov/workers-rights/leave/paid-sick-leave/

General Program Description (Based on Official Sources)

According to the Washington Department of Labor & Industries, Initiative 1433 (approved by voters in November 2016) generally requires employers in Washington to provide paid sick leave to employees. The law is codified within the Minimum Wage Act as RCW 49.46.200 and 49.46.210.

General Framework:

According to RCW 49.46.210, the law generally provides that:

  • Employers must provide paid sick leave to employees
  • Accrual occurs at rate of at least one hour per 40 hours worked
  • Leave may be used for specified qualifying purposes
  • At least 40 hours of unused leave must carry over annually
  • Employees may begin using leave after 90 days of employment

⚠️ Note: Actual applicability depends on specific circumstances including employer size, employee classification, hours worked, and other factors detailed below.

Source: RCW 49.46.200 and 49.46.210

Coverage Framework

Employer Coverage

According to RCW 49.46.020(4) and L&I guidance, the paid sick leave law generally applies to employers who employ employees in Washington. According to WAC 296-128-600, “employer” has the same meaning as defined in RCW 49.46.010(4).

General Applicability:

  • Applies to employers with any number of employees (no minimum size requirement)
  • Applies to Washington-based employees (see WAC 296-128-600 and L&I Policy ES.A.13)

Exemptions from coverage may include:

  • Employees specifically exempt from the Minimum Wage Act under RCW 49.46.010(3)
  • Certain construction workers covered by collective bargaining agreements meeting specific requirements (RCW 49.46.180)

Source: RCW 49.46.020(4); RCW 49.46.010; WAC 296-128-600

Employee Eligibility

According to RCW 49.46.210 and WAC 296-128-600:

Who Is Covered:

Employees who meet the definition of “employee” in RCW 49.46.010(3) are generally entitled to paid sick leave. This typically includes individuals employed by an employer under a contract of hire.

When Usage May Begin:

According to RCW 49.46.210(1)(d), employees are generally entitled to use accrued paid sick leave beginning on the 90th calendar day after commencement of employment.

Application to Part-Time Workers:

According to L&I guidance, paid sick leave requirements apply to part-time employees in the same manner as full-time employees. Accrual is based on hours actually worked, regardless of full-time or part-time status.

Application to Temporary and Seasonal Workers:

According to L&I guidance, temporary and seasonal workers who meet the definition of employee are generally covered by paid sick leave requirements, subject to applicable exemptions.

Source: RCW 49.46.210(1); WAC 296-128-600

Remote Worker Coverage

General Principles:

According to L&I Administrative Policy ES.A.13, whether an employee is “Washington-based” for purposes of minimum wage and paid sick leave protections is determined on a case-by-case basis.

Factors that may be relevant include:

  • Where the employee physically performs work
  • The employer’s location and principal place of business
  • Duration and permanence of work in Washington
  • Other circumstances of the employment relationship

Remote workers who regularly perform work from locations within Washington would generally be subject to Washington paid sick leave protections. However, specific situations should be analyzed based on complete facts.

For guidance on specific remote work situations, consult:

  • Washington Department of Labor & Industries: 1-866-219-7321
  • L&I Administrative Policy ES.A.13
  • Legal counsel experienced in multi-state employment compliance

Source: L&I Administrative Policy ES.A.13

Accrual Provisions (As Described in Statute and Regulations)

Standard Accrual

According to RCW 49.46.210(1)(a), paid sick leave generally accrues as follows:

Accrual Rate:

  • Minimum of one hour of paid sick leave for every 40 hours worked
  • Accrual begins at commencement of employment
  • Employers may choose more generous accrual rates

“Hours Worked” Definition:

According to WAC 296-128-620 and L&I guidance, “hours worked” for accrual purposes generally includes:

  • Time actually performing work duties
  • Paid time including vacation, holidays, and other paid leave
  • Required meetings and training time
  • Other compensable time under state and federal law

Source: RCW 49.46.210(1)(a); WAC 296-128-620

Frontloading Option

According to RCW 49.46.210(1)(a) and WAC 296-128-730, employers may choose to frontload paid sick leave rather than use accrual method.

Frontloading Framework:

  • Employers may provide full amount of paid sick leave at beginning of year
  • Must use reasonable calculation consistent with accrual requirements
  • Must provide at least the amount employee would have accrued
  • Cannot seek reimbursement for frontloaded leave used during ongoing employment
  • Special rules apply for construction workers (see RCW 49.46.210(1)(l))

Source: RCW 49.46.210(1)(a); WAC 296-128-730

Carryover Requirements

According to RCW 49.46.210(1)(j) and WAC 296-128-620:

Annual Carryover:

  • Employers must allow employees to carry over at least 40 hours of accrued, unused paid sick leave to the following year
  • Applies regardless of whether leave is accrued or frontloaded
  • Employers may allow greater carryover amounts

Employer Options for Managing Accrual:

According to L&I guidance, employers may:

  • Limit annual accrual to no less than what employee would accrue based on work hours
  • Allow unlimited accrual
  • “Cash out” unused leave at end of year and restart accrual (if certain conditions met)

Source: RCW 49.46.210(1)(j); WAC 296-128-620

Example Calculations (Illustrative Only)

Example 1: Standard Accrual

Employee works 2,000 hours in a calendar year
Accrual rate: 1 hour per 40 hours worked
Annual accrual: 2,000 ÷ 40 = 50 hours of paid sick leave

Example 2: Part-Time Employee

Employee works 20 hours per week (1,040 hours annually)
Accrual rate: 1 hour per 40 hours worked
Annual accrual: 1,040 ÷ 40 = 26 hours of paid sick leave

Source: L&I Paid Sick Leave Calculator (for employer use)

Usage Provisions (As Stated in Law)

Permitted Uses

According to RCW 49.46.210(1)(b) and (c), paid sick leave may generally be used for:

For Employee’s Own Health:

  • Diagnosis, care, or treatment of employee’s mental or physical illness, injury, or health condition
  • Preventive medical or health care for employee
  • When employee’s place of business is closed by order of public official for health-related reason
  • When employee or employee’s family member is victim of domestic violence, sexual assault, or stalking for certain purposes

For Family Member’s Health:

  • Diagnosis, care, or treatment of family member’s mental or physical illness, injury, or health condition
  • Preventive medical or health care for family member
  • When family member’s school or place of care is closed by order of public official for health-related reason

Eligible Family Members (as defined in statute):

According to RCW 49.46.210(3), “family member” generally includes:

  • Child (including biological, adopted, foster, step-child, or child for whom employee stands in loco parentis)
  • Parent (including biological, adoptive, de facto, or foster parent, stepparent, or parent-in-law)
  • Spouse or registered domestic partner
  • Grandparent
  • Grandchild
  • Sibling

Immigration-Related Purposes:

According to RCW 49.46.210(1)(b)(iv), paid sick leave may be used for employee or family member’s involvement in qualifying immigration proceedings, including:

  • Attending hearings or appointments
  • Consultation with professionals
  • Other activities related to qualifying immigration proceedings

Domestic Violence/Sexual Assault/Stalking:

According to RCW 49.46.210(1)(c), leave may be used when employee or family member is victim for purposes authorized under Domestic Violence Leave Act (RCW 49.76).

Source: RCW 49.46.210(1)(b), (c), and (3)

Increment of Use

According to RCW 49.46.210(1)(e) and WAC 296-128-620:

Minimum Increment:

  • Employees may use paid sick leave in the smaller of:
    • Hourly increments
    • Shortest increment employer’s payroll system uses to account for other absences or work time

Source: RCW 49.46.210(1)(e); WAC 296-128-620(2)

Notice and Documentation

Employee Notice Requirements:

According to RCW 49.46.210(1)(f) and WAC 296-128-650:

  • Employers may require reasonable notice of absence
  • Notice requirements must not interfere with employee’s lawful use of paid sick leave
  • Employers should have clear, written notice procedures

Employer Documentation Requests:

According to RCW 49.46.210(1)(g) and WAC 296-128-660:

For Absences Exceeding Three Days:

  • Employers may require verification that use was for authorized purpose
  • Verification must be provided within reasonable time during or after leave
  • Cannot require disclosure of details of health condition or domestic violence situation
  • Cannot require more information than necessary to verify authorized use

Acceptable Forms of Verification:

According to WAC 296-128-660, verification may include:

  • Signed written statement from employee
  • Document from health care provider, counselor, or advocate
  • Police report or court document
  • Other reasonable documentation

Employer Obligations:

According to RCW 49.46.210(1)(g) and WAC 296-128-660:

  • Must not require disclosure of details of health information
  • Must keep all health and safety information confidential per applicable laws
  • Cannot delay payment for lack of verification unless reasonable verification was required and not provided

Source: RCW 49.46.210(1)(f), (g); WAC 296-128-650, 296-128-660

Rate of Pay for Paid Sick Leave

According to RCW 49.46.210(1)(h) and WAC 296-128-620:

Normal Hourly Compensation:

Employees must be paid their “normal hourly compensation” for each hour of paid sick leave used. This generally means:

  • The hourly rate employee would have earned during time they used paid sick leave
  • May include applicable differentials and premium rates
  • Does not include purely discretionary bonuses or overtime premiums (unless leave is for scheduled overtime)

Calculating for Non-Hourly Employees:

For employees paid on salary, commission, piece-rate, or other non-hourly basis, employers must calculate equivalent hourly rate based on what employee would have earned during time they used leave.

Source: RCW 49.46.210(1)(h); WAC 296-128-620(3)

Construction Industry Special Provisions

According to RCW 49.46.210(1)(l) (effective January 1, 2024):

Payout Requirement for Construction Workers:

Construction industry employers must pay construction workers the balance of accrued, unused paid sick leave at separation if worker has not met 90-day eligibility to use leave.

Definitions (from statute):

  • “Construction worker”: Worker who performed service, maintenance, or construction work on jobsite, in field, or in fabrication shop using tools of their trade
  • “Construction industry employer”: Employer in NAICS code 23 (except residential building construction code 2361)

Source: RCW 49.46.210(1)(l)

Employer Obligations (From Statute and Regulations)

According to RCW 49.46 and Chapter 296-128 WAC, employer obligations generally include:

Notification Requirements:

According to RCW 49.46.010 and WAC 296-128-630:

  • Provide employees with written notification of paid sick leave entitlement at commencement of employment
  • Notification must include amount of leave, terms of use, and that retaliation is prohibited
  • Must provide notification in English and employee’s primary language if L&I provides translation

Recordkeeping:

According to RCW 49.46.070 and WAC 296-128-010:

  • Maintain records for three years showing:
    • Hours worked by employees
    • Paid sick leave accrued and used
    • Other records as required by L&I

Wage Statement Requirements:

According to WAC 296-126-040:

  • Must identify paid sick leave separately from other wages on wage statements (pay stubs)
  • Must show paid sick leave available for use

Prohibition on Retaliation:

According to RCW 49.46.210(1)(f):

  • Cannot deny use of paid sick leave for authorized purposes
  • Cannot count use as absence that results in discipline
  • Cannot retaliate against employees for using leave or filing complaints

Source: RCW 49.46.210(1)(f); WAC 296-128-630, 296-128-010

Relationship with Other Leave

PTO Programs

According to WAC 296-128-700, employers may use PTO (paid time off) programs to satisfy paid sick leave requirements if:

  • PTO program meets or exceeds all paid sick leave requirements
  • Accrues at rate of at least one hour per 40 hours worked
  • Is available for all authorized paid sick leave purposes
  • Meets all other statutory and regulatory requirements
  • Employer notifies employees of intention to use PTO for paid sick leave compliance

Source: WAC 296-128-700

Paid Family and Medical Leave (PFML)

Paid sick leave under RCW 49.46 is separate from Washington’s Paid Family and Medical Leave program under RCW 50A.

Key Differences:

  • Paid sick leave: Employer-provided, accrual-based, administered by employers
  • PFML: State insurance program, administered by Employment Security Department
  • Different eligibility requirements and benefit structures

Both programs may be available to employees depending on circumstances.

Source: Comparison of leave programs from L&I and ESD

Federal FMLA

For employees covered by both Washington paid sick leave and federal Family and Medical Leave Act:

  • Paid sick leave may run concurrently with FMLA leave when both apply
  • FMLA provides job protection and unpaid leave
  • Paid sick leave provides wage replacement
  • Coordination depends on specific circumstances

Source: General employment law principles

Enforcement and Remedies

According to RCW 49.46.090 and related provisions, violations may result in:

Potential Consequences (as stated in statute):

For Employers:

  • Payment of unpaid sick leave wages
  • Liquidated damages equal to amount of unpaid wages
  • Interest on unpaid amounts
  • Civil penalties for willful violations
  • Attorney’s fees and costs for prevailing employees

Complaint Process:

According to L&I guidance, employees may:

  • File complaint with Washington Department of Labor & Industries
  • File private lawsuit in court
  • Both administrative and court remedies may be available

Statute of Limitations:

Generally three years for wage claims under RCW 49.48.082, though specific limitation periods should be verified with legal counsel.

Source: RCW 49.46.090; RCW 49.48.082

Resources for Compliance

Washington Department of Labor & Industries:

Additional Resources:

  • Paid Sick Leave Minimum Requirements Guide
  • Frequently Asked Questions
  • Paid Sick Leave Calculator (for employers)

Source: Washington L&I website

⚠️ FINAL CRITICAL REMINDER: Paid sick leave laws contain numerous specific requirements, limitations, and compliance obligations.

Workers' Compensation Overview

Legal Framework

Statutory Authority: Title 51 RCW (Industrial Insurance Act)
Administering Agency: Washington Department of Labor & Industries
Appeals Body: Board of Industrial Insurance Appeals (BIIA)

Contact Information:

Board of Industrial Insurance Appeals:

⚠️ Note: L&I can provide official guidance on coverage requirements and claim procedures. For legal representation and advice on workers’ compensation matters, consult an attorney specializing in this area.

Source: Title 51 RCW; L&I website

Washington’s Workers’ Compensation System

System Structure

According to Title 51 RCW, Washington operates a state-run workers’ compensation system. Key characteristics include:

State Fund System:

  • Washington L&I administers the state workers’ compensation fund
  • Employers pay premiums to the state fund (or may self-insure with approval)
  • Workers file claims with L&I for workplace injuries
  • L&I determines coverage and benefits
  • Exclusive remedy: Workers’ compensation generally is the exclusive remedy for workplace injuries (employees cannot sue employers in most circumstances)

Self-Insurance Option:

According to RCW 51.14, certain employers may apply for self-insurance certification. Self-insured employers assume direct responsibility for paying claims and administering benefits subject to L&I oversight.

Source: Title 51 RCW; RCW 51.14

General Coverage Requirements (As Stated in Law)

Who Must Have Coverage

According to RCW 51.12 and RCW 51.16, workers’ compensation coverage is generally required for:

Covered Employers:

According to RCW 51.08.070, an “employer” generally means any person, body of persons, corporate or otherwise, engaged in any work covered by Title 51 RCW by way of trade or business, or who contracts with one or more workers.

Coverage Generally Required When:

  • Employer has workers performing services in Washington
  • Workers are engaged in covered employment
  • Employment relationship exists (subject to independent contractor exceptions)

Threshold: According to general provisions of Title 51 RCW, there is typically no minimum number of employees required for coverage. If an employer has even one covered worker, workers’ compensation coverage may be required.

⚠️ Important: Specific coverage requirements depend on factors including nature of work, employment relationship, and applicable exemptions. Consult L&I for determination.

Source: RCW 51.08.070; RCW 51.12

Who Is a “Worker” Under the Act

According to RCW 51.08.180:

Definition of “Worker”:

“Worker” generally means:

  • Every person engaged in the employment of an employer under Title 51 RCW
  • Individuals working under an independent contract, the essence of which is their personal labor

Broad Coverage:

Washington courts have interpreted “worker” broadly to include various employment arrangements. Independent contractors may be covered if the essence of the contract is personal labor, even if they are not traditional employees.

Source: RCW 51.08.180

Independent Contractor Test

According to RCW 51.08.195 (for workers’ compensation purposes), services may be performed by an independent contractor (not covered worker) if certain conditions are met:

Six-Factor Test (RCW 51.08.195):

The individual must satisfy ALL of the following:

  1. Free from control and direction in performing services
  2. Service outside usual course of business OR outside employer’s places of business
  3. Customarily engaged in independently established trade or business
  4. Responsible for filing business tax returns (federal schedule C or equivalent)
  5. Has established business account with Washington Department of Revenue and required registrations
  6. Maintains own set of books reflecting all income and expenses

⚠️ Note: For construction work, additional requirements under RCW 51.08.181 apply. The test for workers’ compensation purposes differs from tests for other employment law purposes (e.g., unemployment insurance).

For guidance on independent contractor status for workers’ compensation, consult:

  • L&I Independent Contractor Guide (Publication F101-063-000)
  • L&I Employer Services: 1-800-547-8367
  • Legal counsel

Source: RCW 51.08.195; RCW 51.08.181

Remote Worker Coverage Considerations

⚠️ COMPLEX AND HIGHLY FACT-SPECIFIC: Coverage of home office injuries involves detailed factual analysis. The following is general background only.

General Legal Standard

According to Title 51 RCW and Washington case law, workers’ compensation covers injuries that “arise out of and in the course of employment.”

“Arising Out of Employment”: The injury must have a causal connection to the employment
“In the Course of Employment”: The injury must occur within the period, place, and circumstances of employment

Application of this standard to remote workers depends heavily on specific facts and circumstances.

Factors That May Be Considered

According to L&I guidance and Washington case law, factors that may be relevant in analyzing remote worker coverage include (this list is not exhaustive):

Work Activity Factors:

  • Whether employee was engaged in work-related activity at time of injury
  • Whether activity served employer’s interests
  • Whether activity was required, expected, or authorized by employer
  • Whether activity was personal or employment-related

Location Factors:

  • Whether injury occurred in designated work area
  • Whether employer approved or knew of home office setup
  • Whether work was required to be performed at home or was employee’s choice
  • Whether work area was distinct from personal living areas

Timing Factors:

  • Whether injury occurred during scheduled work hours
  • Whether employee was “on the clock” or performing work duties
  • Whether activity was during work break or off-duty time

Employer Control Factors:

  • Whether employer exercised control over home office setup
  • Whether employer provided equipment or materials involved in injury
  • Whether employer established home office requirements or standards

⚠️ CRITICAL: No single factor is determinative. Coverage determinations require analysis of all circumstances by L&I based on specific facts of each case.

Source: Title 51 RCW; Washington case law principles; L&I guidance

Illustrative Scenarios (For General Understanding Only)

⚠️Every workers’ compensation claim is unique and depends on complete factual circumstances. Coverage determinations are made by Washington L&I based on all evidence. These examples cannot predict outcomes.

Scenario Category: Work-Related Activities in Home Office

Example Situation 1: Employee trips over computer cables in designated home office while walking to retrieve work documents during scheduled work hours. Home office setup was approved by employer and employer provided desk and equipment.

General Observations: This type of scenario may share some characteristics with situations that have been found compensable in reported cases, such as:

  • Activity appears work-related (retrieving work documents)
  • Occurred in designated work area (home office)
  • During work hours
  • Work location approved by employer

However, compensability would depend on complete factual analysis including:

  • Exact nature of work activity at time of injury
  • Whether activity was authorized and expected
  • Specific circumstances of the home office setup
  • Medical documentation of injury
  • Other relevant facts

This is not a coverage determination. Actual determination would be made by L&I based on all evidence after claim is filed.

Example Situation 2: Employee develops carpal tunnel syndrome from extended computer use performing work duties remotely over period of months.

General Observations: Occupational diseases or repetitive stress injuries from work activities may potentially be compensable under Washington law in some circumstances. Determination depends on factors such as:

  • Medical evidence linking condition to work activities
  • Whether condition arose predominantly from employment rather than personal activities
  • Documentation of work duties and hours
  • Medical expert opinions on causation
  • Other relevant medical and factual evidence

Occupational disease claims have specific requirements under RCW 51.08.140 and related provisions.

This is not a coverage determination. Consult medical professionals and L&I regarding occupational disease claims.

Scenario Category: Personal Comfort Activities at Home

Example Situation 3: Employee injured while preparing personal meal in kitchen during lunch break.

General Observations: Personal comfort activities unrelated to work duties may be less likely to be considered work-related based on general principles. However, specific facts matter, including:

  • Whether employee was completely relieved of all work duties
  • Whether meal preparation occurred during unpaid lunch period
  • Whether location of meal preparation was separate from work area
  • Whether any work-related factors were involved
  • Other specific circumstances

This is general background only. Not a coverage determination.

Scenario Category: Injuries During Virtual Meetings or Training

Example Situation 4: Employee falls while standing up during mandatory virtual training session conducted via video conference from home.

General Observations: Injuries occurring during required work activities (like mandatory training) may share characteristics with compensable injuries, as the activity serves employer’s interests and is required. However, analysis would include:

  • Whether training was truly mandatory
  • Whether injury arose from employment activity or personal cause
  • Whether work activity created or contributed to hazard
  • Complete circumstances of the fall and injury
  • Other relevant facts

This is not a coverage determination.

⚠️Every workers’ compensation claim is unique and depends on its specific facts. Coverage determinations are made by Washington L&I based on complete information. These examples cannot and do not predict actual outcomes.

For actual injury situations:

  1. Seek medical attention immediately if needed
  2. Report injury to employer promptly
  3. File claim with L&I within time limits (see Reporting and Claim Process below)
  4. Consult workers’ compensation attorney for legal advice
  5. Provide complete factual information to L&I

Benefits Generally Available (From Statute)

According to Title 51 RCW, workers’ compensation benefits for covered injuries may include:

Medical Treatment

According to RCW 51.36, medical benefits may include:

  • Medical treatment that is proper and necessary
  • Hospitalization
  • Medications
  • Physical therapy
  • Other necessary medical care

Coverage of treatment is determined by L&I based on medical necessity and authorization procedures.

Source: RCW 51.36

Wage Replacement (Time-Loss Compensation)

According to RCW 51.32, time-loss benefits may be available when worker is temporarily unable to work due to injury:

General Framework (from statute):

  • Benefits typically calculated as percentage of worker’s wages
  • Subject to maximum and minimum amounts adjusted periodically
  • Paid during period of total temporary disability
  • Subject to waiting period and other statutory provisions

Source: RCW 51.32.090

Permanent Disability Benefits

According to RCW 51.32, permanent disability benefits may be available when worker sustains permanent impairment:

Types (from statute):

  • Permanent partial disability (RCW 51.32.080)
  • Permanent total disability (RCW 51.32.060)
  • Loss of earning power awards

Determination of permanent disability and benefit amounts involves medical evaluations, rating processes, and statutory schedules.

Source: RCW 51.32.050 through 51.32.080

Vocational Services

According to RCW 51.32.095 and related provisions, vocational rehabilitation services may be available to help injured workers return to gainful employment when appropriate.

Source: RCW 51.32.095

Reporting and Claim Process (General Framework)

According to RCW 51.28 and L&I regulations:

For Employees

Injury Reporting:

According to RCW 51.28.010:

  • Worker should provide written notice of injury to employer as soon as possible
  • Statute provides time limits for notice (typically within one year, though immediate notice recommended)
  • Failure to provide timely notice may affect claim

Claim Filing:

According to L&I guidance:

  • File claim with L&I (online, by phone, or through medical provider)
  • Provide detailed information about injury and how it occurred
  • Submit medical documentation
  • Cooperate with L&I investigation

Filing Methods:

  • Online: L&I website
  • Phone: 1-800-547-8367
  • Through medical provider: Many providers can file electronically
  • Mail: Claim forms available on L&I website

Time Limits: Consult RCW 51.28 and L&I guidance for specific deadlines. Generally, claims should be filed promptly after injury.

Source: RCW 51.28.010; L&I claim filing guidance

For Employers

Reporting Requirements:

According to RCW 51.28.010 and WAC 296-800-320:

Employers must report workplace injuries to L&I:

  • Immediately for fatalities and inpatient hospitalizations
  • Within specific timeframes for other injuries
  • Using required forms and procedures

Critical Incidents:

According to WAC 296-800-32005:

  • Deaths and probable deaths: Report within 8 hours
  • Inpatient hospitalizations: Report within 8 hours
  • Amputations or loss of eye: Report within 24 hours

Other Injuries:

Report on employer’s accident report form when:

  • Medical treatment beyond first aid is provided
  • Time-loss from work occurs
  • Worker files or indicates intent to file claim

Source: RCW 51.28.010; WAC 296-800-32005

L&I Claim Determination Process

According to L&I procedures:

Initial Review:

  • L&I reviews claim and supporting evidence
  • May request additional information
  • May conduct investigation
  • Makes initial determination of coverage

Notice of Decision:

  • L&I issues written decision (order)
  • Explains basis for allowing or rejecting claim
  • Informs parties of appeal rights

Appeal Rights:

According to RCW 51.52:

  • Parties may protest L&I decision within 60 days
  • Further appeal to Board of Industrial Insurance Appeals (BIIA)
  • Judicial review in Superior Court for BIIA decisions
  • Strict deadlines apply

Source: RCW 51.52; L&I procedures

Best Practice Considerations for Remote Work (Recommendations Only)

⚠️ NOT LEGAL REQUIREMENTS: The following are general considerations that have been discussed in various sources. They do not constitute legal requirements and may not be appropriate for all situations. Consult legal counsel, safety professionals, and L&I for guidance.

For Employers:

Employers may wish to consider:

  • Providing ergonomic guidance or equipment for home offices
  • Documenting remote work locations and setups
  • Developing clear injury reporting procedures for remote workers
  • Providing safety training for remote work environments
  • Establishing policies regarding work hours and work areas
  • Conducting home office safety assessments (with employee consent)
  • Maintaining clear communication about work expectations

For Employees:

Employees may wish to consider:

  • Setting up dedicated work area separate from personal living space
  • Following ergonomic guidelines
  • Documenting work location and setup
  • Reporting injuries to employer immediately
  • Maintaining clear boundaries between work and personal time
  • Following employer safety guidelines
  • Keeping records of work hours and activities

⚠️ Note: These are general recommendations only and do not constitute legal requirements or guaranteed coverage considerations. Workers’ compensation coverage depends on statutory requirements and factual determinations by L&I.

Resources and Contacts

Washington Department of Labor & Industries:

Board of Industrial Insurance Appeals:

For Legal Representation:

  • Workers’ compensation attorney
  • Washington State Bar Association Referral: 1-800-945-9722

⚠️ FINAL CRITICAL REMINDER: Workers’ compensation is a highly specialized area involving complex medical, legal, and factual determinations. Coverage questions should be directed to:

  1. Washington Department of Labor & Industries for official determinations
  2. Licensed attorney specializing in workers’ compensation for legal advice
  3. Medical professionals for injury evaluation and treatment
  4. Board of Industrial Insurance Appeals for disputed claims

Other Leave Entitlements

Washington Paid Family and Medical Leave (PFML)

⚠️ IMPORTANT: Washington’s Paid Family and Medical Leave program is a state-administered insurance benefit separate from employer-provided paid sick leave. Significant changes to PFML take effect January 1, 2026. This section provides general background only. For official guidance and applications, consult the Washington Employment Security Department.

Legal Framework

Statutory Authority: RCW 50A (Paid Family and Medical Leave)
Administering Agency: Washington State Employment Security Department (ESD)
Effective Date: Benefits available since January 1, 2020
Major Amendments: House Bill 1213 (effective January 1, 2026)

Official Website: https://paidleave.wa.gov/
Phone: 1-833-717-2273
Employee Resources: https://paidleave.wa.gov/individuals-and-families/
Employer Resources: https://paidleave.wa.gov/employers/

General Program Description

According to Washington ESD, Paid Family and Medical Leave (PFML) generally provides:

  • Paid leave benefits for qualifying family and medical reasons
  • Job protection for eligible employees
  • State-administered insurance program funded by premiums
  • Up to 12 weeks of leave for most qualifying reasons (16-18 weeks for certain circumstances)

⚠️ Note: PFML is separate from and in addition to employer-provided paid sick leave under RCW 49.46. Different eligibility requirements, benefit structures, and administration apply.

Source: RCW 50A; https://paidleave.wa.gov/

Coverage and Eligibility

Employer Coverage:

According to RCW 50A and ESD guidance, PFML generally applies to:

  • All employers with at least one employee working in Washington
  • Includes out-of-state employers with Washington-based employees
  • Exceptions for federal employees, federally recognized Native American tribes, and certain collective bargaining agreements

Employee Eligibility for Benefits:

According to RCW 50A.05.010 and ESD guidance:

2025 Requirements (Current):

  • Worked at least 820 hours in Washington during qualifying period
  • Qualifying period: typically first four of past five completed calendar quarters

2026 Requirements (Effective January 1, 2026):

  • Same 820-hour requirement for benefits eligibility
  • Benefits are portable between employers

Source: RCW 50A.05.010; ESD Paid Leave website

Job Protection Eligibility – SIGNIFICANT CHANGES IN 2026

⚠️ CRITICAL CHANGES: Job protection requirements are expanding significantly starting January 1, 2026.

Current Job Protection (Through December 31, 2025):

According to current law, job protection is available when employee:

  • Works for employer with 50+ employees
  • Has worked 12 months for employer
  • Has worked 1,250 hours in 12 months prior to leave

NEW Job Protection (Effective January 1, 2026):

According to HB 1213 amendments to RCW 50A, job protection requirements change to:

Eligibility Requirements:

  • Worked for employer for at least 180 calendar days (no hours requirement)
  • Employer size threshold begins phased reduction

⚠️ Important: Even if leave started in 2025, if employee returns to work on or after January 1, 2026, the 2026 job protection rules may apply.

Job Protection Means:

  • Right to be restored to same or equivalent position
  • Protection from termination for taking leave
  • Maintenance of employment benefits during leave (see health insurance section below)

Source: RCW 50A.04.010 and 50A.04.045 (as amended by HB 1213); ESD guidance

Qualifying Reasons for Leave

According to RCW 50A.05.010, PFML may be used for:

Family Leave Reasons:

  • Bonding with new child (birth, adoption, foster placement)
  • Caring for family member with serious health condition
  • Qualifying military exigency (family member active duty or impending deployment)

Medical Leave Reasons:

  • Employee’s own serious health condition preventing ability to work
  • Pregnancy, prenatal care, or postnatal care
  • Complications from pregnancy or childbirth

Definitions:

“Serious health condition” generally means illness, injury, impairment, or physical/mental condition involving:

  • Inpatient care, or
  • Continuing treatment by health care provider

“Family member” generally includes: child, parent, spouse, registered domestic partner, grandparent, grandchild, sibling (definitions may vary by leave type).

Source: RCW 50A.05.010; RCW 50A.05.020

Leave Duration and Benefits

Amount of Leave:

According to RCW 50A.10 and ESD guidance:

  • Up to 12 weeks per year for most qualifying events
  • Up to 16 weeks for pregnancy complications
  • Up to 18 weeks when combining different qualifying events in same year

Minimum Claim Duration – CHANGES IN 2026:

Current (Through 2025):

  • Initial claim must be for at least 8 consecutive hours in a week

New (Effective January 1, 2026):

  • Initial claim minimum reduced to 4 consecutive hours in a week

This change allows shorter leave increments and better coordination with FMLA.

Source: RCW 50A.04.020 (as amended); ESD guidance

Weekly Benefit Amount:

According to ESD, benefits are calculated based on employee’s average weekly wage:

2026 Benefit Calculation (as published by ESD):

  • Maximum weekly benefit: $1,647 (for 2026)
  • If average weekly wage ≤ 50% of state average: 90% of average weekly wage
  • If average weekly wage > 50% of state average: 90% of half state average wage + 50% of difference

Waiting Period:

  • Generally 7-day waiting period before benefits begin (may be waived in certain circumstances)

Source: ESD PFML benefit calculator; 2026 rate announcements

Premium Contributions

According to RCW 50A.10 and ESD announcements:

2026 Premium Rate:

  • Total premium: 1.13% of employee’s gross wages (excluding tips)
  • Maximum employee contribution: 71.43% of total premium
  • Wage base cap: $184,500 (tied to Social Security wage base for 2026)

Premium Responsibility:

  • Large employers (50+ employees): May pay up to 45% of premium cost
  • Small employers (fewer than 50 employees): No required premium payment (100% employee-paid)
  • Employers may voluntarily pay more than minimum

Maximum Employee Contribution (2026): $1,489.21 per year

Source: ESD PFML premium information; 2026 rate announcements

Health Insurance Continuation – EXPANSION IN 2026

⚠️ SIGNIFICANT CHANGE: Health insurance continuation requirements are expanding in 2026.

Current Requirement (Through 2025):

Employer must continue health insurance only if:

  • Employer has 50+ employees (FMLA-covered)
  • Employee’s PFML leave runs concurrently with FMLA leave
  • Even one day of overlap triggers requirement

New Requirement (Effective January 1, 2026):

According to HB 1213 amendments:

When Required:

  • ANY employer required to provide job-protected PFML leave
  • Must maintain health insurance coverage during FULL period of job-protected leave
  • Applies even if employee is not FMLA-eligible
  • No concurrent leave requirement

Conditions:

  • Employer must continue providing coverage at same level as if employee were working
  • Employee must continue paying their share of premiums
  • Applies to group health plan coverage

This significantly expands coverage requirements to smaller employers providing job protection.

Source: RCW 50A.04.245 (as amended by HB 1213); ESD guidance

Coordination with FMLA – CHANGES IN 2026

Federal FMLA Generally Provides:

  • 12 weeks of unpaid, job-protected leave per year
  • Applies to employers with 50+ employees
  • Employee must have worked 12 months and 1,250 hours

Concurrent Leave – IMPORTANT UPDATES FOR 2026:

According to HB 1213 amendments:

When FMLA and PFML Both Apply:

  • Leave must run concurrently when both laws cover the situation
  • Cannot “stack” 12 weeks FMLA + 12 weeks PFML = 24 weeks
  • Employer must provide written notice that leaves run concurrently

New Employer Option (2026):

For employers with 50+ employees (FMLA-covered):

  • If employee qualifies for FMLA but doesn’t use concurrent PFML, employer may count FMLA-only leave against maximum PFML job protection period
  • Intended to reduce leave stacking
  • Requires proper written notice to employee
  • Subject to ESD rulemaking for implementation details

⚠️ Note: ESD was developing regulations on this provision as of late 2025. Consult ESD website for final guidance.

Source: RCW 50A.04.010 (as amended); ESD guidance

Notice Requirements for Employers – NEW REQUIREMENTS IN 2026

According to RCW 50A.04.040 and amendments:

Workplace Poster:

  • Must post notice of PFML rights in conspicuous location
  • Available for download from ESD website

Individual Employee Notice:

Current Requirement:

  • Provide written statement of rights within 5 business days after employee is absent 7 consecutive days

Enhanced Requirement (2026):

  • ESD commissioner will develop comprehensive notice template
  • Must explain eligibility, potential benefits, job protection rights, and nondiscrimination protections
  • Must provide information on how to get more information

Job Restoration Notice (New in 2026):

For continuous leave exceeding 2 weeks OR intermittent leave exceeding 14 workdays:

  • Must provide employee with at least 5 business days advance written notice regarding:
    • Estimated date job restoration rights expire
    • Date of first scheduled workday after leave

Source: RCW 50A.04.040 (as amended); ESD guidance

Voluntary Plans Option

According to RCW 50A.10.090, employers may opt out of state PFML program by offering approved voluntary plan.

Requirements for Voluntary Plan:

  • Must be comparable to or more generous than state plan
  • Can opt out of family leave, medical leave, or both
  • Must apply to ESD for approval
  • Employee contributions must be held in trust
  • Same job protection requirements as state plan (effective 2026)

Source: RCW 50A.10.090; ESD voluntary plan guidance

Small Business Assistance Grants (NEW IN 2026)

According to HB 1213, ESD will provide:

  • Small business assistance grants
  • To help employers with costs related to 2026 law changes
  • Details and application process to be announced by ESD

Source: HB 1213; ESD website (check for updates)

Application Process for Employees

According to ESD guidance:

Steps to Apply:

  1. Notify employer as soon as practicable about need for leave
  2. Apply to ESD within 30 days after qualifying event begins
  3. Submit required documentation (medical certification, birth certificate, etc.)
  4. File weekly claims to receive benefits
  5. Coordinate with employer on return to work

Application Methods:

Source: ESD Paid Leave application guidance

Resources

For Employees:

For Employers:

Source: Washington ESD Paid Leave website

Federal Family and Medical Leave Act (FMLA)

General Overview

Statutory Authority: 29 U.S.C. § 2601 et seq.
Administering Agency: U.S. Department of Labor, Wage and Hour Division
Official Source: https://www.dol.gov/agencies/whd/fmla

The federal Family and Medical Leave Act (FMLA) generally provides eligible employees with up to 12 weeks of unpaid, job-protected leave per year for specified family and medical reasons.

Coverage

Covered Employers:

  • Private employers with 50 or more employees
  • Public agencies and public/private elementary and secondary schools (regardless of size)

Eligible Employees:

  • Worked for employer at least 12 months
  • Worked at least 1,250 hours during 12 months before leave
  • Work at location where employer has 50+ employees within 75 miles

Qualifying Reasons

According to FMLA regulations:

  • Birth and care of newborn child
  • Placement of child for adoption or foster care
  • Care for spouse, child, or parent with serious health condition
  • Employee’s own serious health condition
  • Qualifying exigencies for military family leave
  • Military caregiver leave (up to 26 weeks)

Leave Entitlement

  • Up to 12 workweeks per year for most qualifying reasons
  • Up to 26 workweeks per year for military caregiver leave
  • Leave may be taken continuously, intermittently, or on reduced schedule when medically necessary
  • Job restoration rights upon return
  • Continuation of health benefits during leave

Relationship to Washington Laws

  • FMLA provides unpaid leave; Washington laws may provide paid leave
  • FMLA may run concurrently with Washington PFML and paid sick leave
  • Employer must follow law most favorable to employee when both apply
  • Coordination can be complex—consult legal counsel and HR professionals

Source: 29 U.S.C. § 2601; U.S. DOL FMLA guidance

Washington Domestic Violence Leave Act

Legal Framework

Statutory Authority: RCW 49.76 (Domestic Violence Leave)
Official Source: https://app.leg.wa.gov/rcw/default.aspx?cite=49.76

According to RCW 49.76, Washington law generally provides leave for employees who are victims of domestic violence, sexual assault, or stalking.

General Provisions

Who May Use Leave:

According to RCW 49.76.020:

  • Employees who are victims of domestic violence, sexual assault, or stalking
  • Employees whose family members are victims and employee needs leave to assist

Purposes for Leave:

According to RCW 49.76.020, leave may be used for:

  • Seeking legal or law enforcement assistance
  • Seeking medical treatment for injuries
  • Obtaining services from domestic violence program or victim services organization
  • Obtaining mental health or other counseling
  • Participating in safety planning or relocation

Type of Leave:

According to the statute:

  • Employers must allow use of employee’s available leave (sick leave, vacation, other paid leave)
  • If no paid leave is available, leave may be unpaid
  • Reasonable advance notice required when possible
  • Documentation may be requested (police report, court order, statement from advocate, etc.)

Relationship to Paid Sick Leave:

Washington paid sick leave under RCW 49.46.210(1)(c) also covers domestic violence, sexual assault, and stalking situations. Employees may use paid sick leave for these purposes if they have accrued leave available.

Source: RCW 49.76; RCW 49.46.210(1)(c)

Reasonable Safety Accommodations

According to RCW 49.76.030, employers must provide reasonable safety accommodations for employees who are victims, unless accommodation would impose undue hardship.

Accommodations may include:

  • Job restructuring or modified schedule
  • Transfer to different location
  • Changed work telephone or email
  • Installation of lock or security device
  • Implementation of safety procedures
  • Other accommodations appropriate to circumstances

Source: RCW 49.76.030

Anti-Discrimination Laws

Washington Law Against Discrimination

Legal Framework

Statutory Authority: Chapter 49.60 RCW (Washington Law Against Discrimination)
Administering Agency: Washington State Human Rights Commission
Official Source: https://www.hum.wa.gov/

Contact Information:

  • Website: https://www.hum.wa.gov/
  • Phone: 1-800-233-3247
  • Olympia Office: 360-753-6770
  • Online Complaint Filing: Available on website

Protected Characteristics

According to RCW 49.60.180, Washington law generally prohibits employment discrimination based on:

  • Race
  • Creed
  • Color
  • National origin
  • Sex (including pregnancy, childbirth, breastfeeding)
  • Sexual orientation
  • Gender identity or expression
  • Honorably discharged veteran or military status
  • Marital status
  • Age (40 and over)
  • Disability
  • Use of trained dog guide or service animal

Source: RCW 49.60.180

Employer Coverage

According to RCW 49.60.040, the law generally applies to:

  • Employers with 8 or more employees
  • Some provisions (e.g., disability discrimination) apply to all employers regardless of size

Source: RCW 49.60.040

Prohibited Conduct

According to RCW 49.60.180, prohibited discrimination may include:

  • Refusing to hire based on protected characteristic
  • Discharging or discriminating in compensation or terms of employment
  • Limiting, segregating, or classifying employees in discriminatory manner
  • Retaliating against employees who oppose discrimination or participate in investigations

Reasonable Accommodation Requirements

For Disability:

According to RCW 49.60.180, employers must provide reasonable accommodation for known physical or mental disabilities unless accommodation would impose undue hardship.

For Pregnancy:

According to RCW 49.60.180(3), employers must provide reasonable accommodation for pregnancy, childbirth, or related medical conditions.

For Religious Beliefs:

According to RCW 49.60.180, employers must reasonably accommodate religious beliefs unless accommodation would impose undue hardship.

Source: RCW 49.60.180

Complaint Process

According to RCW 49.60 and WSHRC procedures:

Filing Complaints:

  • File with Washington State Human Rights Commission
  • Generally within one year of alleged discrimination (exceptions may apply)
  • Investigation by Commission
  • Possible mediation, settlement, or hearing
  • Right to file in court

Source: RCW 49.60.250; WSHRC website

Federal Anti-Discrimination Laws

Title VII of the Civil Rights Act of 1964

Administered by: U.S. Equal Employment Opportunity Commission (EEOC)

Protected Characteristics:

  • Race, color, religion, sex (including pregnancy, sexual orientation, gender identity), national origin

Employer Coverage:

  • Employers with 15 or more employees

Americans with Disabilities Act (ADA)

Protected Characteristic: Disability
Employer Coverage: 15 or more employees
Requires: Reasonable accommodation for qualified individuals with disabilities

Age Discrimination in Employment Act (ADEA)

Protected Characteristic: Age (40 and over)
Employer Coverage: 20 or more employees

Other Federal Laws

  • Equal Pay Act (EPA)
  • Pregnancy Discrimination Act (PDA)
  • Genetic Information Nondiscrimination Act (GINA)

Source: EEOC website – https://www.eeoc.gov/

Application to Remote Workers

According to general legal principles:

Coverage: Anti-discrimination laws generally apply to remote workers in the same manner as on-site workers. Work location typically does not affect protection from discrimination.

Considerations for Remote Work:

  • Accommodation requests may involve home office setup
  • Accessibility of virtual meetings and communications
  • Equitable treatment in hiring, promotion, and termination decisions
  • Prevention of isolation or exclusion from opportunities

For guidance on discrimination issues affecting remote workers, consult:

  • Washington State Human Rights Commission
  • U.S. Equal Employment Opportunity Commission
  • Employment attorney

Remote Work Considerations

Jurisdictional Questions

Which State’s Laws Apply?

⚠️ COMPLEX ISSUE: Multi-state remote work raises jurisdictional questions. General principles include:

Washington Law Generally Applies When:

  • Employee physically performs work in Washington
  • Work is performed regularly from Washington location
  • Employee is Washington-based per L&I Policy ES.A.13

Factors L&I May Consider:

  • Where employee physically works
  • Employer’s principal place of business
  • Duration of work in Washington
  • Nature of work arrangement
  • Other relevant circumstances

What This Generally Means:

  • Employee working remotely from home in Washington typically subject to Washington employment laws
  • Employee temporarily in Washington may have different analysis
  • Multi-state situations can be complex

For multi-state remote work questions, consult:

  • Washington Department of Labor & Industries
  • Employment law counsel with multi-state experience
  • Tax professionals regarding tax implications

Source: L&I Administrative Policy ES.A.13

Wage and Hour Compliance

Tracking Hours for Remote Workers

According to general wage and hour principles:

Challenges:

  • Verifying actual hours worked
  • After-hours emails and communications
  • “Always on” culture concerns
  • Unpaid work time

Employer Considerations:

  • Implement clear timekeeping systems
  • Establish policies on work hours and availability
  • Require reporting of all time worked
  • Train managers on compensable time
  • Address unauthorized overtime

Meal and Rest Breaks for Remote Workers

According to WAC 296-126-092, break requirements generally apply to remote workers.

Compliance Challenges:

  • Verifying breaks are taken
  • Ensuring workers do not work during unpaid meal periods
  • Documentation

Employer Considerations:

  • Clear policies on break requirements
  • Systems for employees to document breaks
  • Training on break obligations
  • Procedures for ensuring compliance

Workplace Safety for Remote Workers

WISHA Applicability

According to Chapter 49.17 RCW (Washington Industrial Safety and Health Act), employers have general duty to provide safe workplace.

Application to Home Offices:

According to L&I guidance and general principles:

  • WISHA requirements may apply to home offices in some circumstances
  • Employer control over workspace affects obligations
  • Generally, employers are not responsible for home areas outside work areas
  • Specific situations should be analyzed with safety professionals and legal counsel

Ergonomics and Home Office Setup

Considerations:

  • Providing ergonomic equipment or guidance
  • Home office assessments (with employee consent)
  • Training on proper setup
  • Addressing ergonomic complaints

⚠️ Note: Employer obligations regarding home office ergonomics depend on specific circumstances. Consult safety professionals and legal counsel.

Data Security and Confidentiality

General Considerations

When employees work remotely:

  • Protecting confidential business information
  • Securing customer/client data
  • Compliance with data privacy laws
  • Use of secure networks and devices
  • Clear policies on data handling

⚠️ Note: Data security requirements vary by industry and data type. Consult IT security professionals and legal counsel for specific compliance requirements.

Equipment and Expense Reimbursement

Washington Law

According to general Washington law principles:

No General Requirement: Washington does not have a statute specifically requiring employers to reimburse employees for remote work expenses (unlike some other states like California).

However, Consider:

  • Federal minimum wage and overtime laws may require reimbursement if expenses reduce wages below minimum wage
  • Employment contracts may create obligations
  • Company policies may establish expectations
  • Good practices for employee relations

For guidance on expense reimbursement, consult:

  • Employment law counsel
  • U.S. Department of Labor (for FLSA compliance)
  • HR professionals

Equal Treatment and Opportunities

Considerations

Employers should be mindful of:

  • Equal opportunities for remote and on-site workers
  • Promotion and advancement opportunities
  • Training and development
  • Inclusion in meetings and communications
  • Performance evaluation fairness
  • Avoiding isolation or exclusion

Tax Information

Washington State Taxes

Income Tax

According to Washington State Department of Revenue:

State Income Tax on Wages:

  • Washington does not impose a state income tax on wages and salaries
  • No state income tax withholding required for wage income
  • No state income tax filing for wage earners

Capital Gains Tax:

Washington enacted a capital gains tax effective January 1, 2022:

  • Applies to sale of certain long-term capital assets
  • 7% tax rate
  • $250,000 standard deduction
  • Numerous exemptions apply
  • Does not apply to wages or ordinary income

Source: Washington Department of Revenue – https://dor.wa.gov/

Business & Occupation (B&O) Tax

According to Washington Department of Revenue:

What Is B&O Tax:

  • A tax on gross receipts of business activities conducted in Washington
  • Different rates for different business classifications
  • Applies to businesses above certain thresholds

Application to Remote Workers:

  • Independent contractors and self-employed individuals may be subject to B&O tax
  • Depends on business activities, gross income, and other factors
  • Small business B&O tax credit available in some circumstances

For B&O tax questions, consult:

Source: Washington DOR B&O Tax Information

Unemployment Insurance Tax

According to Washington Employment Security Department:

Employer Requirements:

  • Employers with employees in Washington generally must pay state unemployment insurance taxes
  • Tax rate varies by employer experience rating and industry
  • Based on employee wages up to taxable wage base

Independent Contractors:

  • Generally not subject to unemployment insurance if properly classified
  • Misclassification may result in back taxes and penalties

Source: Washington Employment Security Department – https://esd.wa.gov/

Workers’ Compensation Premiums

According to Washington L&I:

Premium Requirements:

  • Employers with covered workers must pay workers’ compensation premiums
  • Premium rates vary by industry classification and experience rating
  • Based on hours worked or gross payroll (depending on industry)

Premium Calculation for Remote Workers:

  • Generally based on Washington hours/wages
  • Classification codes based on nature of work
  • Consult L&I for specific situations

Source: Washington L&I – https://www.lni.wa.gov/

Paid Family and Medical Leave Premiums

According to Washington ESD:

2026 Premium Information:

  • Total premium rate: 1.13% of gross wages
  • Maximum wage base: $184,500
  • Employee pays up to 71.43% of premium
  • Employer pays remainder (for employers with 50+ employees)

Source: Washington ESD PFML – https://paidleave.wa.gov/

Federal Taxes

Income Tax Withholding

According to IRS guidance:

Employer Obligations:

  • Must withhold federal income tax from employee wages
  • Based on employee W-4 withholding elections
  • Applies to employees working remotely

Independent Contractors:

  • No withholding required
  • Receive Form 1099-NEC
  • Responsible for their own tax payments

Remote Work Complications:

For employees working remotely in different states:

  • May create tax obligations in multiple states (not applicable for Washington state tax since no income tax)
  • Proper withholding can be complex
  • Consult tax professional

Source: IRS – https://www.irs.gov/

Self-Employment Tax

According to IRS:

For Independent Contractors:

  • Must pay self-employment tax (Social Security and Medicare)
  • Rate: 15.3% of net self-employment income
  • File Schedule SE with tax return

Source: IRS Self-Employment Tax Information

Home Office Deduction

According to IRS:

Employee Home Office Deduction:

  • Suspended for employees for tax years 2018-2025 under Tax Cuts and Jobs Act
  • Not available to employees even if working from home

Self-Employed/Independent Contractor Home Office Deduction:

  • May be available if home office meets requirements:
    • Regular and exclusive use for business
    • Principal place of business
  • Two methods: simplified or regular
  • Consult tax professional for eligibility and calculation

Source: IRS Publication 587 (Business Use of Your Home)

Multi-State Tax Considerations

For Remote Workers in Washington

Working for Out-of-State Employer:

General considerations may include:

  • Washington has no state income tax
  • Other state may claim tax on wages (depends on that state’s laws)
  • Reciprocity agreements between states (if any)
  • Potential double taxation issues

⚠️ COMPLEX: Multi-state tax situations require professional guidance. Each state has different rules. Consult tax professional experienced in multi-state taxation.

For Employers with Remote Workers

Tax Obligations When Employer Has Remote Workers in Various States:

May include:

  • Income tax withholding requirements in employee’s state
  • Unemployment insurance tax in employee’s state
  • Workers’ compensation coverage
  • State payroll reporting
  • Nexus and business tax considerations

⚠️ HIGHLY COMPLEX: Consult tax professionals, payroll specialists, and legal counsel for multi-state compliance.

Resources for Tax Information

Washington State Department of Revenue:

Internal Revenue Service:

Washington Employment Security Department:

Washington L&I:

⚠️Improper tax handling can result in penalties, interest, and legal consequences. Professional guidance is essential.

Resources

Washington State Agencies

Washington Department of Labor & Industries (L&I)

Main Contact:

Specific Programs:

Washington Employment Security Department (ESD)

Main Contact:

Washington State Human Rights Commission

Contact Information:

  • Website: https://www.hum.wa.gov/
  • Toll-Free: 1-800-233-3247
  • Olympia Office: 360-753-6770
  • Seattle Office: 206-464-6500
  • Spokane Office: 509-456-4473
  • Online Complaint Filing: Available on website

Washington State Department of Revenue

Contact Information:

Board of Industrial Insurance Appeals (BIIA)

Contact Information:

  • Website: https://www.biia.wa.gov/
  • Phone: 360-753-6823
  • Address: 2430 Chandler Court SW, PO Box 42401, Olympia, WA 98504-2401

Local Labor Standards Offices

Seattle Office of Labor Standards

Contact Information:

Other Local Jurisdictions

For local labor standards in other Washington jurisdictions:

Federal Agencies

U.S. Department of Labor (DOL)

Wage and Hour Division:

Occupational Safety and Health Administration (OSHA):

U.S. Equal Employment Opportunity Commission (EEOC)

Contact Information:

Internal Revenue Service (IRS)

Contact Information:

Legal Assistance

Washington State Bar Association

Lawyer Referral Service:

Legal Aid Organizations

For Low-Income Individuals:

  • Northwest Justice Project: 1-888-201-1014 – https://nwjustice.org/
  • Offers free civil legal assistance to eligible low-income Washington residents

Moderate Means Program:

Employment Law Attorneys

For employment law matters, seek attorneys specializing in:

  • Employment discrimination
  • Wage and hour claims
  • Workers’ compensation
  • Wrongful termination
  • Employment contracts
  • Labor law

Use WSBA Lawyer Referral Service or search for employment law specialists.

Additional Resources

Worker Advocacy Organizations

Fair Work Center:

Washington Labor Education and Research Center:

Frequently Asked Questions

General Questions

Q1: I work remotely from my home in Washington for a company based in California. Which state’s employment laws apply to me?

A: According to general legal principles and Washington L&I Policy ES.A.13, when an employee physically performs work from a location within Washington, Washington employment laws (including minimum wage, overtime, paid sick leave, and workers’ compensation) typically apply. However, California laws may also apply in some circumstances. Multi-state employment situations can be complex. For specific guidance, consult:

  • Washington Department of Labor & Industries
  • Employment law attorney with multi-state experience
  • The employer’s HR department

Q2: My employer is in Washington but I work remotely from another state. Do Washington laws apply to me?

A: Generally, employment laws apply based on where work is physically performed. If you work from another state, that state’s laws likely apply rather than Washington’s. However, specific circumstances may vary. Consult:

  • The state where you work
  • Employment law counsel
  • Your employer’s HR department

Minimum Wage Questions

Q3: I work remotely in Seattle for an employer based in Spokane. Which minimum wage applies—Seattle’s or the state minimum wage?

A: According to general principles, when work is performed within a local jurisdiction with its own minimum wage, the local minimum wage typically applies. Since you physically work from Seattle, Seattle’s minimum wage would generally apply. However, verify with:

  • Seattle Office of Labor Standards: 206-256-5297
  • Your employer
  • Employment law counsel for complex situations

Q4: Does the youth minimum wage (85% of regular minimum wage) apply to remote workers aged 14-15?

A: According to RCW 49.46.020(5) and L&I guidance, the youth minimum wage may apply to workers aged 14-15 in the same manner as on-site workers. Work location generally does not affect this provision. However, all youth employment laws including work hour restrictions and prohibited occupations also apply. Consult L&I for specific situations.

Classification Questions

Q5: My employer says I’m an independent contractor, but I feel like I should be an employee. How can I find out?

A: Worker classification is determined by applying legal tests specific to each purpose (unemployment insurance, workers’ compensation, wage and hour, tax). If you believe you’ve been misclassified:

  1. Review official guidance:
    • L&I Independent Contractor Guide
    • ESD unemployment insurance classification guidance
    • IRS classification guidance
  2. Contact agencies:
    • Washington Employment Security Department: 1-800-318-6022
    • Washington L&I: 1-800-547-8367
    • IRS for federal tax classification
  3. Consult attorney:
    • Employment law attorney can analyze your specific situation
    • May identify misclassification issues

Misclassification can affect your rights to minimum wage, overtime, paid leave, workers’ compensation, unemployment benefits, and other protections.

Paid Sick Leave Questions

Q6: Can I use Washington paid sick leave to care for my grandparent who has COVID-19?

A: According to RCW 49.46.210(3), “family member” for paid sick leave purposes includes grandparents. If your grandparent has a serious health condition requiring care, and you have accrued paid sick leave available, you may generally use it for this purpose. Specific situations should be discussed with your employer and may require appropriate documentation per company policy and RCW 49.46.210(1)(g).

Q7: I’m a remote worker. Can I use paid sick leave when my childcare closes for a health-related reason?

A: According to RCW 49.46.210(1)(b)(iii), paid sick leave may be used when an employee’s family member’s school or place of care has been closed by order of a public official for any health-related reason. This provision generally applies to remote workers in the same manner as on-site workers. The closure must be by official order and for health-related reason.

Workers’ Compensation Questions

Q8: If I trip over my dog while walking to my home office during work hours, is that covered by workers’ compensation?

A: ⚠️ HIGHLY FACT-SPECIFIC: Coverage determinations depend on complete circumstances and are made by Washington L&I. Generally, injuries must “arise out of and in the course of employment.” Factors that may be relevant include whether you were engaged in work activity, whether the injury occurred in a designated work area, timing, and other circumstances. Some home office injuries have been found compensable while others have not. Each case is unique. If injured:

  1. Seek medical attention
  2. Report to employer immediately
  3. File claim with L&I
  4. Consult workers’ compensation attorney L&I will make coverage determination based on all facts.

Q9: I developed carpal tunnel syndrome from working remotely. Is this covered?

A: Occupational diseases like carpal tunnel syndrome may potentially be compensable under Washington workers’ compensation in some circumstances. Determination depends on medical evidence showing the condition arose predominantly from employment rather than other causes. Factors include:

  • Medical documentation linking condition to work
  • Nature and extent of work activities
  • Medical opinions on causation
  • Other relevant evidence

File a claim with L&I and provide complete medical documentation. Consult workers’ compensation attorney for legal advice. L&I will make determination based on medical evidence.

Leave Questions

Q10: Can I use both PFML and paid sick leave at the same time?

A: Washington Paid Family and Medical Leave (PFML) and employer-provided paid sick leave are separate programs with different rules:

  • PFML: State insurance program providing up to 12-18 weeks of partial wage replacement
  • Paid Sick Leave: Employer-provided, accrual-based leave under RCW 49.46

Generally:

  • PFML may run concurrently with unpaid FMLA leave
  • Employer may require or allow use of accrued paid leave (including paid sick leave) during PFML
  • Employer policies vary on coordination

Check with your employer’s HR department and consult:

  • ESD for PFML questions: 1-833-717-2273
  • L&I for paid sick leave questions: 1-866-219-7321

Q11: I’m taking PFML. Must my employer continue my health insurance?

A: ⚠️ SIGNIFICANT CHANGES IN 2026:

Effective January 1, 2026: According to HB 1213 amendments, if you qualify for job-protected PFML leave (generally: worked 180 days for employer with 25+ employees), your employer must maintain your group health insurance during your PFML leave at the same level as if you were working. You must continue paying your share of premiums.

This is a major expansion from prior law. For guidance:

  • ESD PFML: 1-833-717-2273
  • Your employer’s HR department
  • Employment law counsel

Overtime Questions

Q12: I’m salaried and work from home. Do I qualify for overtime?

A: Simply being salaried does not automatically exempt you from overtime. To be exempt, you must meet ALL THREE tests:

  1. Salary Basis: Paid predetermined salary not subject to reduction
  2. Salary Level: For 2026, at least $1,541.70/week ($80,168.40/year)
  3. Duties: Perform executive, administrative, or professional duties meeting exemption tests

If you don’t meet all three tests, you’re non-exempt and entitled to overtime for hours over 40 per week, even though salaried.

Remote work location does not affect exemption analysis. If unsure about your classification:

  • Request clarification from employer
  • Consult Washington L&I
  • Consult employment law attorney

Q13: My employer doesn’t track my remote work hours. Can they still require me to work overtime without pay?

A: If you’re a non-exempt employee, you must be paid for all hours worked, including overtime. According to Washington law:

  • Employers must keep accurate records of hours worked (RCW 49.46.070)
  • Non-exempt employees must be paid overtime for hours over 40 per week
  • Employers cannot avoid overtime obligations by failing to track hours

If your employer is not tracking your hours or not paying overtime:

  1. Keep your own detailed records of hours worked
  2. Report concerns to employer
  3. File complaint with L&I if not resolved
  4. Consult employment law attorney

Employer’s failure to track time doesn’t eliminate overtime obligations.

Remote Work Questions

Q14: Must my employer reimburse me for internet and cell phone costs for remote work?

A: Washington does not have a specific statute requiring reimbursement of remote work expenses (unlike some states like California). However:

Consider:

  • Employment contract provisions
  • Company policy
  • Federal minimum wage compliance (expenses cannot reduce pay below minimum wage)
  • Union contract provisions if applicable

Check your:

  • Employment agreement
  • Employee handbook
  • Company expense reimbursement policy

For guidance, consult:

  • Your employer’s HR department
  • Employment law attorney (particularly if expenses are significant)

Q15: Can my employer require me to return to the office even though I was hired as a remote worker?

A: This depends on:

  • Employment contract terms
  • Whether you’re at-will employee (most Washington employees are)
  • Company policies
  • Any representations made during hiring

At-Will Employment:

  • Washington is generally an at-will employment state
  • Absent contract or other protection, employers can generally change work location requirements
  • However, changes cannot be discriminatory or retaliatory

If you have:

  • Written employment contract specifying remote work
  • Union contract
  • Other contractual protections

These may limit employer’s ability to require office return.

For specific situations, consult employment law attorney.

Discrimination Questions

Q16: I’m a remote worker with a disability. Can I request accommodations for my home office setup?

A: Yes. According to RCW 49.60.180 (Washington Law Against Discrimination) and federal ADA:

Your Rights:

  • Right to request reasonable accommodation for disability
  • Applies to remote workers
  • Accommodation must enable you to perform essential job functions

Accommodation Process:

  1. Notify employer of disability and need for accommodation
  2. Engage in interactive process with employer
  3. Employer must provide reasonable accommodation unless undue hardship

Home Office Accommodations Might Include:

  • Ergonomic equipment
  • Assistive technology
  • Modified schedule
  • Other accommodations appropriate to disability

Contact:

  • Your employer’s HR or ADA coordinator
  • Washington State Human Rights Commission: 1-800-233-3247
  • EEOC: 1-800-669-4000

Tax Questions

Q17: I work remotely from Washington for an out-of-state employer. Do I owe state income tax?

A: Washington does not have state income tax on wages. You will not owe Washington state income tax.

However:

  • Your employer’s state may claim tax on your wages (depends on that state’s laws)
  • You may owe income tax to your employer’s state even though you work from Washington
  • This varies by state
  • Some states have reciprocity agreements

Consult:

  • Tax professional with multi-state experience
  • Your employer’s payroll department
  • The state where your employer is located

Others

Oregon
California
Colorado
Idaho
Massachusetts

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.