State unemployment tax (SUTA)
- Wage base
- $78,200 per employee a year
- New-employer rate
- Industry averageEach new employer pays the average rate of its industry; there is no single number.
- Construction
- No separate rate published
No single new-employer rate: each new employer pays the average rate for its industry. Washington Employment Security Department: “For 2026, you will pay 115% of the average rate for all businesses in your industry”. Minimum 1%. No 2026 industry table is published.
Charged with it
- Employment Administration Fund 0.02% to 0.03% by rate class — the state does not say whether the rate shown includes it.
State pages read