Washington State Payroll Law

Payroll law involves the different regulations an employer is supposed to abide by to ensure employees are paid appropriately. The state of Washington has its own payroll requirements that employers must comply with. The Washington State Department of Labor and Industries administrates the state's wage and hour laws.

Minimum Wage

As of April 2011, Washington's general minimum wage is $8.67 per hour. Youths 14 or 15 years old can be paid at $7.37 per hour. The minimum wage applies to most workers in the state, except for those who are exempt, such as executive, administrative and professional salaried employees who are exempt from overtime under state law. The general minimum wage also applies to tipped employees.

Overtime

In Washington, the majority of employees who work more than 40 hours in a seven-day workweek must receive overtime of at least 1 1/2 times their regular pay rate. Employees who are exempt from overtime under Washington law includes, farm or ranch workers, newspaper carriers, seamen, air carrier employees and motion picture projectionists. Mandatory overtime is allowed in Washington except for registered nurses and licensed practical nurses.

Deductions

Under Washington law, an employer makes statutory deductions, such as federal income tax, Social Security tax, Medicare tax, certain state taxes such as workers' compensation premiums, and court-ordered wage garnishments from the employee's paychecks. Washington employees are not required to pay state income tax. The employer can make specific deductions from the employee's final paycheck, such as for breakage, loss or damage the employee causes to equipment if the employer can prove that the act was dishonest and intentional. The employer can make certain deductions only if the employee agrees in writing, such as for medical and dental insurance contributions.

Rest/Meal Periods

Washington employers are required to give employees paid rest breaks of at least 10 minutes at the end of each four-hour work period. Meal periods are unpaid, unless an exception applies, such as if the worker is required to work during her lunchtime.

Pay Frequency

Employers in Washington are supposed to pay employees no less than once per month. A terminated employee must receive his final paycheck no later than by the next regularly scheduled payday.

Employer Tax

A Washington employer is required to pay federal unemployment tax and Social Security and Medicare taxes to the Internal Revenue Service. It pays state unemployment tax to the Washington Employment Security Department. The employer can consult IRS Circular E for instructions on withholding, paying and filing employee federal taxes and for information on paying and filing its own share of federal taxes.

Record Keeping

An employer is not allowed to change an employee's time card if the employee has worked all the hours stated on the time card. The employer, the supervisor and the employee can review the time card and come to an agreement if the time card is incorrect. In this case, the employee and the supervisor should initial the time card. A Washington employer is required to keep payroll records for three years and should make the copies available to the employee if she requests it.

References

• Washington State Department of Labor & Industries: Wage & Hour
• Washington State Department of Labor and Industries: 2011 Minimum Wage
• Washington State Department of Labor and Industries: Exemption From Minimum Wage and Overtime Requirements for Professional Positons
• Pay Wizard: Minimum-Wage Tipped Workers
• Wshington Employment Security Department: How Your Tax Rate Is Determined
• IRS; States Without a State Income Tax; March 2011

Resources

• IRS: (Circular E), Employer's Tax Guide