If you're a small business owner or a solo-entrepreneur in Washington, understanding your payroll obligations is crucial. One important aspect of this is the WA ESD quarterly wage report. This report helps you keep track of your employee wages and the taxes you owe. In this article, we'll provide a sample WA ESD quarterly wage report for 2026, complete with the necessary calculations and current tax rates. Whether you're filing for the first time or looking to ensure your compliance, this guide will clarify the process for you.
Understanding the WA ESD Quarterly Wage Report
The WA ESD quarterly wage report is a document that employers must file every quarter to report employee wages and calculate unemployment insurance contributions. This report is essential for both compliance and maintaining good standing with the Washington Employment Security Department (ESD). You'll need to provide information such as the total wages paid to employees, the number of employees, and the unemployment insurance tax rate applicable to your business. This report is due on the last day of the month following the end of each quarter.
2026 Payroll Tax Rates
In 2026, various payroll tax rates apply to wages. Here's a breakdown of the key rates you should be aware of: 1. Social Security — 6.2% on wages up to $176,100, as the IRS set the 2026 wage base at this amount. 2. Medicare — 1.45% on all wages, with no wage base limit. 3. Washington Paid Family and Medical Leave (PFML) — 1.13% total, with an employee share of 0.8072%, per the Washington ESD's November 2025 announcement. 4. Washington Cares — 0.58% on all wages. 5. Washington Labor & Industries (L&I) — varies by risk class code, so check your specific classification for accurate rates.
Sample WA ESD Quarterly Wage Report for 2026
Here's a sample of what your WA ESD quarterly wage report might look like for the first quarter of 2026. Assume you have three employees with the following wages: Employee A — $10,000, Employee B — $15,000, Employee C — $12,000. The total wages for the quarter would be $37,000. Based on the tax rates mentioned earlier, your calculations would be as follows: 1. Total Social Security tax — $37,000 * 6.2% = $2,294. 2. Total Medicare tax — $37,000 * 1.45% = $536.50. 3. Total PFML tax — $37,000 * 1.13% = $419.10. 4. Total WA Cares tax — $37,000 * 0.58% = $214.60. This example illustrates how to compile your payroll reporting and ensure you're accurately reporting your tax liabilities.
To simplify your payroll calculations, try our free payroll tax calculator at micro-payroll.com. It's designed to help small businesses and solo-entrepreneurs like you manage their payroll tax obligations effortlessly.
Try Free Payroll Calculator →