The Washington Employment Security Department announced that the deadline for filing the first and second quarters 2019 paid family and medical leave reports has been further extended to August 31, 2019. The new reporting system launched on July 1 to allow employers to start the reporting process. Employers have from July 1 to August 31, 2019 to file and pay for the first and second quarters 2019.

Effective January 1, 2019 through December 31, 2020, a premium rate of 0.4% is in effect, with employers required to pay at least 36.67% of the premium, and employees up to 63.33% of the premium, on wages up to the Social Security taxable wage base ($132,900 for 2019). Employers may choose to pay up to 100% of the premium.

Employers began withholding the employee's portion of the premiums for the program on January 1, 2019. Employers that have not started withholding from employees' wages can begin at any time without penalty, provided employees are given notice at least a one pay period in advance. Employers are not allowed to retroactively withhold premiums from employees; instead, employers are responsible for paying any premiums they fail to withhold from employees' wages.

Electronic filing of the paid family and medical leave returns is required (for more information, see the Department's reporting website). The Department decided that because the program and technology system is new, it would be appropriate to extend the deadline for reporting from July 31 to August 31. Employers are encouraged to begin the account creation process as early as possible to ensure they have enough time to set up their account, and file and pay for both quarters before the August 31, 2019 deadline.

The Department had previously announced that employers should wait to file the first quarter 2019 paid family and medical leave report until between July 1, 2019 and July 31, 2019, the same time period during which the second quarter 2019 return was to be due. (EY Payroll Newsflash Vol. 20, #053, 4-17-2019.)

Benefits for eligible Washington employees begin in 2020

Eligible individuals will be able to apply for benefits beginning January 1, 2020. Washington employees will be able to take up 12 weeks of paid leave, as needed, to care for themselves or a family member in times of serious illness or injury, for certain military connected events, or as parental leave to bond with a new child.

A mandatory poster to notify employees of the program will be available from the Department before January 1, 2020. Until the poster is available, employers may download the Department's optional paystub insert to distribute or post.

For more information, see the Department's website, call +1 833 717 2273 or send an email to paidleave@esd.wa.gov.

See EY Payroll Newsflash Vol. 19, #201, 12-10-2018 for information on the various states that have, or will have, paid family leave insurance programs. See also our special report.

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EY Payroll News Flash