All states · Updated for 2026

How to pay a nanny in Washington

Everything a Washington family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.

The short version

Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
Washington unemployment tax: register with Washington Employment Security Department after $1,000 or more in cash wages for domestic service in a calendar quarter (rcw 50.04.160); your rate comes on a notice on the first $78,200.00 of wages; file Quarterly tax and wage report (EAMS) quarterly.
Washington income tax: none.
State programs: WA Paid Family & Medical Leave (0.81% employee); WA Cares Fund (long-term care) (0.58% employee).
New hire report: within 20 days of their start date.
Minimum wage: $17.13/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
Paid sick leave: required (At least 1 hour of paid sick leave per 40 hours worked (RCW 49.46.210); applies to household employees covered by the Minimum Wage Act.).
Workers' compensation: L&I coverage is mandatory only when the household regularly employs two or more domestic workers 40+ hours a week each (RCW 51.12.020(1)); with one domestic worker, coverage is elective through L&I.

Step by step

Get an EIN from the IRS (free, online, 10 minutes).
Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4.
File the Washington new-hire report within 20 days at the state site.
Register with Washington Employment Security Department once you cross $1,000 or more in cash wages for domestic service in a calendar quarter (rcw 50.04.160) (registration).
Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65% plus state program premiums, give a pay stub.
Each quarter: file Quarterly tax and wage report (EAMS). Last day of the month after each quarter. New-employer rate is the average rate for your industry, set by ESD on the rate notice mailed in December; enter it from your notice.
January: W-2 to your nanny, W-2/W-3 to the SSA. April: Schedule H with your 1040.

Run your numbers

Use the free Washington nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.

Frequently asked

Do I have to pay nanny taxes in Washington?

Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Washington unemployment tax applies after $1,000 or more in cash wages for domestic service in a calendar quarter (rcw 50.04.160).

Do I withhold Washington income tax from my nanny?

Washington has no state income tax, so there is nothing to withhold.

What forms do I file in Washington?

Quarterly tax and wage report (EAMS) quarterly with Washington Employment Security Department, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.

Does my nanny get overtime in Washington?

Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in Washington. Through June 30, 2027 the Minimum Wage Act excludes workers whose duties require them to reside or sleep at the place of employment (RCW 49.46.010(4)(j)); HB 2355 (2026 c 15) ends that exclusion for domestic workers on July 1, 2027. Bolina v. AssureCare (Wash. Jul. 9, 2026) struck the exclusion only as applied to adult family home caregivers. Seattle's Domestic Workers Ordinance has its own rules.

What is the minimum wage for a nanny in Washington?

$17.13 per hour in 2026 (schedule: $16.66 from 2025-01-01, $17.13 from 2026-01-01).

Pay your Washington nanny legally for $14.99/month

Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with Quarterly tax and wage report (EAMS) pre-filled. 14-day free trial, no card needed.

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Sources: Washington ESD — Washington's average wage increased to $95,160 in 2024 (2026 unemployment taxable wage base $78,200); Washington ESD — Paid Family & Medical Leave premium rate increases to 1.13% in 2026 (71.43% employee / 28.57% employer; employers under 50 not required to pay employer share; Social Security wage cap); WA Cares Fund — Employers (premium 0.58% of gross wages, employee-paid, not capped at the Social Security taxable maximum); Washington L&I news release 25-27 — Washington's minimum wage going up to $17.13 an hour in 2026; RCW 50.04.160 — domestic service in a private home is covered employment when $1,000 or more is paid in a calendar quarter; RCW 49.46.010(4)(b),(j) — Minimum Wage Act exclusions for casual labor in a private home and workers who reside or sleep at the place of employment (effective until July 1, 2027; 2026 c 15 removes (j) for domestic workers); Washington Legislature — HB 2355 (2026), Establishing labor protections for domestic workers; C 15 L 26, effective July 1, 2027; Bolina v. AssureCare Adult Home LLC, No. 103519-5 (Wash. Jul. 9, 2026) — live-in exemption held unconstitutional as applied to adult family home caregivers; RCW 51.12.020(1) — industrial insurance exclusion for a domestic servant in a private home when the employer has fewer than two employees regularly employed 40+ hours a week; Washington L&I — Paid Sick Leave (at least 1 hour per 40 hours worked); Washington DSHS Division of Child Support — New Hire Reporting (within 20 days). Rules for 2026. General information, not tax or legal advice.