function calculateWAPaycheck() {
var gross = parseFloat(document.getElementById('grossPay').value);
var frequency = parseFloat(document.getElementById('payFrequency').value);
var filingStatus = document.getElementById('filingStatus').value;
var isExempt = document.getElementById('waCaresExempt').checked;
if (isNaN(gross) || gross 609350) fedTaxAnnual += (taxableIncome – 609350) * 0.37, taxableIncome = 609350;
if (taxableIncome > 243725) fedTaxAnnual += (taxableIncome – 243725) * 0.35, taxableIncome = 243725;
if (taxableIncome > 191950) fedTaxAnnual += (taxableIncome – 191950) * 0.32, taxableIncome = 191950;
if (taxableIncome > 100525) fedTaxAnnual += (taxableIncome – 100525) * 0.24, taxableIncome = 100525;
if (taxableIncome > 47150) fedTaxAnnual += (taxableIncome – 47150) * 0.22, taxableIncome = 47150;
if (taxableIncome > 11600) fedTaxAnnual += (taxableIncome – 11600) * 0.12, taxableIncome = 11600;
fedTaxAnnual += taxableIncome * 0.10;
} else {
// Married Filing Jointly
if (taxableIncome > 731200) fedTaxAnnual += (taxableIncome – 731200) * 0.37, taxableIncome = 731200;
if (taxableIncome > 487450) fedTaxAnnual += (taxableIncome – 487450) * 0.35, taxableIncome = 487450;
if (taxableIncome > 383900) fedTaxAnnual += (taxableIncome – 383900) * 0.32, taxableIncome = 383900;
if (taxableIncome > 201050) fedTaxAnnual += (taxableIncome – 201050) * 0.24, taxableIncome = 201050;
if (taxableIncome > 94300) fedTaxAnnual += (taxableIncome – 94300) * 0.22, taxableIncome = 94300;
if (taxableIncome > 23200) fedTaxAnnual += (taxableIncome – 23200) * 0.12, taxableIncome = 23200;
fedTaxAnnual += taxableIncome * 0.10;
}
var fedTaxPerPeriod = fedTaxAnnual / frequency;
// FICA Rates
var ficaRate = 0.0765; // 6.2% SS + 1.45% Medicare
var ficaPerPeriod = gross * ficaRate;
// Washington Specifics (2024 Rates)
// WA Paid Family & Medical Leave (PFML): Employee share is 0.5264% of gross
var pfmlRate = 0.005264;
var pfmlPerPeriod = gross * pfmlRate;
// WA Cares Fund: 0.58% of gross
var waCaresRate = isExempt ? 0 : 0.0058;
var waCaresPerPeriod = gross * waCaresRate;
var totalDeductions = fedTaxPerPeriod + ficaPerPeriod + pfmlPerPeriod + waCaresPerPeriod;
var netPay = gross – totalDeductions;
// Update UI
document.getElementById('netPayDisplay').innerText = "$" + netPay.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resGross').innerText = "$" + gross.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resFedTax').innerText = "-$" + fedTaxPerPeriod.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resFica').innerText = "-$" + ficaPerPeriod.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resPFML').innerText = "-$" + pfmlPerPeriod.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resWACares').innerText = "-$" + waCaresPerPeriod.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resTotalDeduct').innerText = "-$" + totalDeductions.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('results-area').style.display = 'block';
}
Understanding Your Washington State Paycheck
Washington is one of the few states in the U.S. that does not impose a state personal income tax. While this is a significant advantage for workers, it doesn't mean your paycheck is free of state-level deductions. Washington has implemented several mandatory programs that fund social safety nets through payroll taxes.
Washington State Specific Payroll Taxes
When you look at your paystub in the Evergreen State, you will notice specific line items that differ from other states:
Washington Paid Family and Medical Leave (PFML): This program provides paid time off for workers facing serious health conditions or caring for new family members. For 2024, the total premium is 0.74% of gross wages. The employee is responsible for approximately 71.1% of that premium (roughly 0.5264% of your gross pay).
WA Cares Fund (Long-Term Care): This is a first-in-the-nation mandatory long-term care insurance program. Most employees pay 0.58% ($0.58 per $100 earned) into this fund. There is no cap on wages for this tax. Some workers may be exempt if they had private long-term care insurance prior to certain deadlines and received an approved exemption from the ESD.
Workers' Compensation (L&I): Washington is unique because employees contribute a small portion toward the state's industrial insurance (Workers' Comp). This is usually calculated as a flat rate per hour worked rather than a percentage of gross pay.
Federal Deductions
Regardless of the state you live in, federal taxes will apply to your gross earnings:
Federal Income Tax: Determined by your filing status (Single, Married, etc.) and the information you provided on your W-4 form.
FICA (Federal Insurance Contributions Act): This covers Social Security (6.2%) and Medicare (1.45%). Social Security is only taxed on income up to the annual wage base limit ($168,600 for 2024).
Example Calculation
If you are a single filer in Seattle earning $5,000 gross on a bi-weekly basis:
Gross Pay: $5,000.00
Federal Income Tax (Estimated): ~$742.00
FICA: $382.50
WA PFML (0.5264%): $26.32
WA Cares (0.58%): $29.00
Estimated Take-Home: ~$3,820.18
Note: This calculator provides estimates based on 2024 tax brackets and state rates. Actual net pay may vary based on pre-tax 401(k) contributions, health insurance premiums, and specific L&I hourly rates for your industry.