Nearly all employers in Washington state have responsibilities under the Paid Family and Medical Leave program, including small businesses, state and local government agencies and non-profits, faith organizations and other typically tax-exempt associations. Employers with fewer than 50 employees are not required to pay the employer portion of premiums, but must remit employee premiums and report employee wages, hours and more to ESD.
Who is subject to WA Paid Family and Medical Leave Premiums:
Sole proprietors, joint venturer, partners, single member LLC, and independent contractors are all considered self-employed and may opt in. By default, they are exempt.
If the owners of a multi member LLC or corporation are taking a wage for performing a service within the company they are required to participate.