How Your Paycheck is Calculated in Washington State
Living and working in Washington state offers a unique financial landscape, primarily because Washington has no state personal income tax. While this means you keep more of your hard-earned money compared to neighbors like Oregon, your paycheck isn't entirely free of deductions. This calculator helps you understand exactly where your money goes.
Mandatory Federal Deductions
Even in a state with no income tax, federal obligations apply to everyone. These include:
Federal Income Tax: Calculated based on your filing status and annual income brackets ranging from 10% to 37%.
Social Security: Currently set at 6.2% of your gross pay, up to the annual wage limit of $168,600 (for 2024).
Medicare: Set at 1.45% of your gross pay with no wage limit.
Specific Washington State Payroll Deductions
Washington has introduced two specific programs that appear on your paystub:
Washington Paid Family and Medical Leave (PFML): This program provides paid time off for family and medical reasons. As of 2024, the total premium rate is 0.74%. Employers and employees share this cost, with the employee portion typically being around 0.528% of gross wages.
WA Cares Fund: This is a long-term care insurance benefit. It is funded by a 0.58% payroll tax. Some employees may be exempt if they purchased private long-term care insurance before late 2021.
Example Calculation
If you earn $5,000 per month in Washington as a single filer:
1. Gross: $5,000.00
2. Federal Tax: ~$450.00 (varies by standard deduction)
3. FICA (SS + Medicare): $382.50
4. WA PFML: ~$26.40
5. WA Cares: $29.00 Total Net Pay: ~$4,112.10
function calculateWAPaycheck() {
var gross = parseFloat(document.getElementById('grossPay').value);
var frequency = parseFloat(document.getElementById('payFrequency').value);
var status = document.getElementById('filingStatus').value;
var caresOpt = document.getElementById('waCares').value;
if (isNaN(gross) || gross 731200) fedTax += (taxableIncome – 731200) * 0.37 + 186221;
else if (taxableIncome > 483900) fedTax += (taxableIncome – 483900) * 0.35 + 99666;
else if (taxableIncome > 383900) fedTax += (taxableIncome – 383900) * 0.32 + 67666;
else if (taxableIncome > 201050) fedTax += (taxableIncome – 201050) * 0.24 + 32202;
else if (taxableIncome > 94300) fedTax += (taxableIncome – 94300) * 0.22 + 8711;
else if (taxableIncome > 23200) fedTax += (taxableIncome – 23200) * 0.12 + 2320;
else fedTax += taxableIncome * 0.10;
} else {
// Single or Head (Simplified Single Brackets)
if (taxableIncome > 609350) fedTax += (taxableIncome – 609350) * 0.37 + 183647;
else if (taxableIncome > 243725) fedTax += (taxableIncome – 243725) * 0.35 + 55478;
else if (taxableIncome > 191950) fedTax += (taxableIncome – 191950) * 0.32 + 38910;
else if (taxableIncome > 100525) fedTax += (taxableIncome – 100525) * 0.24 + 16988;
else if (taxableIncome > 47150) fedTax += (taxableIncome – 47150) * 0.22 + 5205;
else if (taxableIncome > 11600) fedTax += (taxableIncome – 11600) * 0.12 + 1160;
else fedTax += taxableIncome * 0.10;
}
// 4. WA Specifics
var annualWAPFML = annualGross * 0.00528; // Employee portion approx
var annualWACares = (caresOpt === 'yes') ? (annualGross * 0.0058) : 0;
// Period Calculations
var divFactor = (frequency === 1) ? 12 : 1;
// Logic note: If user puts in 120,000 Annual, we show them Monthly breakdown.
// If they put 5,000 Monthly, we show them that Monthly period.
var pFedTax = fedTax / (frequency === 1 ? 12 : frequency);
var pFica = annualFica / (frequency === 1 ? 12 : frequency);
var pPFML = annualWAPFML / (frequency === 1 ? 12 : frequency);
var pCares = annualWACares / (frequency === 1 ? 12 : frequency);
var pGross = (frequency === 1) ? annualGross / 12 : gross;
if (frequency === 1) {
// Just use annual / 12 for the view if they selected annual
pFedTax = fedTax / 12;
pFica = annualFica / 12;
pPFML = annualWAPFML / 12;
pCares = annualWACares / 12;
pGross = annualGross / 12;
} else {
// Use the frequency provided
pFedTax = fedTax / frequency;
pFica = annualFica / frequency;
pPFML = annualWAPFML / frequency;
pCares = annualWACares / frequency;
pGross = gross;
}
var pNet = pGross – pFedTax – pFica – pPFML – pCares;
// Formatting
document.getElementById('resGross').innerText = "$" + pGross.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resFedTax').innerText = "-$" + pFedTax.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resFica').innerText = "-$" + pFica.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resWAPFML').innerText = "-$" + pPFML.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resWACares').innerText = "-$" + pCares.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resNet').innerText = "$" + pNet.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resultsArea').style.display = 'block';
}