December 2025 | Issue 70
Paid Leave: what to know in 2026
We’ve updated Paid Leave’s website to keep up with important changes that take effect Jan. 1, 2026.
Visit the updates page on the Paid Leave website to learn about 2026 premium rates, small business assistance grants, and weekly claim minimums. You’ll also find links to our new job protection webpages for employers and employees, which have information about new requirements for 2026, health care benefits, FMLA concurrence and more.
Find downloadable resources, updated for 2026
Go to the help center on the Paid Leave website to find:
- Employer reporting and premiums toolkit.
- Employer’s Paid Leave benefits toolkit.
- Voluntary plan guide.
On the Paid Leave website, we also updated:
Stay tuned for more resources
Before the end of the year, we’ll have more resources available for you and your employees, including:
- Paycheck insert to share with employees.
- Required poster for your breakrooms or newsletters.
- Recorded employer webinar and copy of presentation slides.
Have a specific question for our employer services team? We’re available Monday-Friday, 8:30 a.m. to 4:30 p.m. at 833-717-2273. Follow the prompts to get to the “employer reporting, premiums and employer responsibilities” queue.
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The Internal Revenue Service (IRS) issued tax guidance that will have implications for Washington state employers and those who receive Paid Family and Medical Leave benefits. Read the guidance on the IRS website.
The IRS says that medical leave benefits attributable to employer premium payments may be subject to federal payroll tax (FUTA and FICA) liability. In Washington state, Employment Security will not transfer that federal tax liability to employers for tax years 2025 and 2026.
However, employers could still have tax implications related to premium contributions. To fully understand tax responsibilities, customers and employers should seek the advice of tax professionals. The Employment Security Department cannot provide tax guidance on this issue.
New law: unemployment benefits during labor disputes
As of Jan. 1, 2026, workers in Washington state who are affected by a labor dispute, such as a strike or lockout, may be eligible to receive unemployment benefits.
- Workers on strike may be eligible to receive up to 6 weeks of benefits while the strike is in effect.
- Workers unemployed because of a lockout may be eligible for benefits for the duration of the lockout.
Under the new law passed in 2025, employers with workers who claim unemployment benefits during a dispute will pay 100% of benefits.
This month, we will update the labor disputes page on the Employment Security website to outline how we will administer these benefits.
What to expect
In the new year, if a striking worker applies for unemployment benefits, the worker’s employer will receive an Employer Labor Dispute questionnaire.
We may ask the employer to give us a list of workers on strike. This information helps us process claims more efficiently.
We will process claims for striking workers who are eligible unless an employer gets a final judgement that a strike is prohibited by law. If a strike is prohibited:
- The employer needs to share the judgement with us.
- The worker will need to repay benefits received during the strike. We will send them a letter with overpayment details and how to pay it back.
If a strike impacts workers at other businesses
If a lengthy strike impacts other businesses and their staffing plans, we can help employers and workers. Go to our website to read about:
Progress fuels unemployment benefits call center
hours pilot
Adjusting hours for incoming claimant calls and using focused time to get claimants paid faster is making a difference. The 90-day pilot began Oct. 28. Current unemployment benefits call center hours are:
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Monday, Wednesday, Friday: 8 a.m. to 4 p.m. (normal hours).
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Tuesday and Thursday: 8 a.m. to noon (adjusted hours).
Find our contact information
Any time you need to respond to a notice from Employment Security, please be sure to use the phone number on that notice to reach the right team. If you do not contact the right team, we are not able to forward your call. Instead, we will give you the correct number to call.
If you have other questions related to unemployment taxes or benefits, about Paid Leave or WA Cares reporting, SharedWork and more, reach out!
Find contact information by topic on the Employment Security website.
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