Local payroll and employment requirements that differ from or exceed Washington state law
Last updated: January 2025
One of the highest in the nation. No tip credit allowed. Adjusted annually for CPI. Large employers (500+ worldwide): full rate. Small employers with benefits: may pay $2.72 less. Small employers without benefits: full rate.
Seattle pioneered paid sick leave in 2012. Accrual is unlimited but annual use is capped by tier. Includes safe time for domestic violence.
Secure Scheduling Ordinance applies to retail and food service with 500+ employees worldwide. Right to rest (10 hours between shifts). Right to input schedule preferences. Premium pay for schedule changes. Access to hours for part-time workers.
Payroll expense tax on businesses with $7M+ in Seattle payroll. Higher rates for employees earning $150K+. Exemptions for small businesses.
Gross receipts tax. Rates vary from 0.1% to 0.415% depending on business type.
Uber, Lyft, DoorDash and other gig workers receive minimum pay per trip/order plus expenses. First law of its kind in the nation.
Nannies, house cleaners, and caregivers covered by minimum wage, rest breaks, and paid sick leave.
Panic buttons, workload limits, and mandatory retention when hotels change ownership.
Cannot ask about arrest records or convictions until after initial screening. Cannot consider convictions older than 10 years.
Employers with 20+ employees must offer pre-tax transit benefits.
Enhanced penalties for wage theft. Private right of action. Interest and attorney fees recoverable.
These local rules apply in addition to Washington state law. Employers must comply with whichever law provides greater protection to employees. Always verify current requirements with official sources.