What nanny taxes do I pay in Washington?
Reviewed September 2026 against the same data that powers Kindred's free calculators.
If you pay a nanny $2,700 or more in a year, you owe the federal "nanny taxes": Social Security and Medicare (7.65% employer share) plus federal unemployment tax. In Washington, you also pay state unemployment tax of about 1.3% on the first $72,800 of wages, plus a small state program surcharge. Your nanny gets a W-2, not a 1099.
Federal obligations (same in every state)
Once your nanny crosses the $2,700 annual threshold, the IRS treats you as a household employer:
- Social Security and Medicare (FICA): 7.65% paid by you and 7.65% withheld from your nanny's wages
- Federal unemployment tax (FUTA): effectively 0.6% on the first $7,000 of wages for most employers
- A W-2 for your nanny each January. Household workers are employees, not 1099 contractors, in nearly every real arrangement.
Washington obligations
On top of the federal rules, Washington adds:
- State unemployment tax (SUTA): about 1.3% on the first $72,800 of wages, at the typical new-employer rate
- Additional employer-paid state programs: about 0.27% of wages (WA Paid Leave: ~0.74% split. WA Cares: 0.58% paid by employee)
- Employee-side state programs you withhold from your nanny's check: about 1.24% of wages
- Washington has no state income tax, so there is nothing to withhold beyond the federal side.
- Workers' compensation: Required for any household employee.
Get the real number for your budget
The free Kindred nanny tax calculator applies these Washington rates to your actual hours and hourly rate, and shows the employer cost and your nanny's take-home side by side.
Related
- How much does a nanny cost in Washington?
- Do nannies get overtime in Washington?
- What is the nanny tax?
This page is a plain-English summary for planning, not tax or legal advice. Rates and thresholds change; confirm current figures with the IRS, your state agency, or a payroll professional before filing.