What You Need to Know About WA Cares Fund in 2026

Published April 23, 2026·6 min read

As a small business owner in Washington State, staying informed about payroll taxes is essential for your financial health. One of the most significant developments impacting payroll in 2026 is the WA Cares Fund, which aims to provide long-term care benefits for residents. Understanding the WA Cares Fund requirements and payroll tax implications can help you navigate your responsibilities and avoid unexpected costs. In this article, we'll break down everything you need to know about the WA Cares Fund in 2026, including how it affects your payroll calculations and what you need to do to comply.

Understanding WA Cares Fund in 2026

The WA Cares Fund is a long-term care insurance program funded through payroll taxes. Starting in 2022, Washington State began collecting this tax from employees, and as of 2026, the rate stands at 0.58% of your gross wages. The goal of this program is to provide financial support for individuals who require long-term care services, ensuring that residents can access necessary support without depleting their savings. As a small business owner, you must understand how this tax integrates into your payroll system, especially if you have employees who are subject to these deductions.

Calculating WA Cares Fund Contributions

To calculate the WA Cares Fund contribution for your employees, simply multiply their gross wages by the 0.58% tax rate. For example, if an employee earns $50,000 annually, their WA Cares Fund contribution would be $290 (0.0058 x $50,000). It's essential to keep this calculation in mind alongside other payroll taxes, such as Social Security (6.2%), Medicare (1.45%), and Washington Paid Family and Medical Leave (PFML) at 0.74%. By understanding these rates, you can ensure accurate payroll processing and compliance with Washington state payroll taxes.

WA Cares Fund Requirements for Employers

As a small business, you have specific obligations under the WA Cares Fund program. First, you must register with the Washington Employment Security Department if you haven't already. Second, you need to ensure that all eligible employees are enrolled and that contributions are deducted from their paychecks. It's crucial to keep accurate records of these deductions, as you will need to report them on your payroll tax filings. Failure to comply with WA Cares Fund requirements could lead to penalties, so staying organized and informed is key.

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Frequently Asked Questions

What is the WA Cares Fund?

The WA Cares Fund is a long-term care insurance program in Washington State, funded through payroll taxes to provide financial support for residents requiring long-term care.

How much is the WA Cares Fund tax in 2026?

In 2026, the WA Cares Fund tax rate is 0.58% of gross wages.

Who is required to pay the WA Cares Fund tax?

All employees working in Washington State are required to pay the WA Cares Fund tax unless they qualify for an exemption.

How do I calculate my employees' WA Cares Fund contributions?

To calculate WA Cares Fund contributions, multiply your employee's gross wages by the 0.58% tax rate.

What happens if I don't comply with WA Cares Fund requirements?

Failure to comply with WA Cares Fund requirements can result in penalties and fines, so it's important to stay informed and diligent about payroll tax obligations.

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