Reference · State of Washington

Washington trade labor costs

What a plumbing, HVAC or electrical tech earns in Washington, what the state adds to payroll, whether labor is taxed, what a license costs, how lien rights work and when the heating and cooling seasons peak — each figure from the agency that sets it, with the date we read it.

  • Wages BLS OEWS May 2025
  • Payroll and licenses state agencies
  • Checked and
Plumbing median
$38.96/h+27.0% vs the U.S.8th of 51
HVAC median
$36.38/h+24.0% vs the U.S.7th of 51
Electrical median
$45.78/h+50.7% vs the U.S.4th of 51
New-employer SUTA
Industry avg.on the first $78,200
Payroll programs
2 programsPaid Family and Medical Leave · WA Cares Fund (long-term care)
Sales tax on labor
Taxedrepair and installation on buildings

Pay in Washington

Hourly pay across all industries, May 2025. Half of the workers in each trade earn less than the median and half earn more; one in ten earns less than the 10th percentile. Union and non-union, no self-employed.

Hourly pay, 10th to 90th percentileDrawn to scale: one dollar axis for all three trades
  • PlumbingU.S. median $30.67

    plumbers: 10th percentile $23.79, 25th $28.86, median $38.96, 75th $51.64, 90th $68.20 an hour; U.S. median $30.67.

  • HVACU.S. median $29.33

    HVAC techs: 10th percentile $23.47, 25th $28.93, median $36.38, 75th $45.18, 90th $57.86 an hour; U.S. median $29.33.

  • ElectricalU.S. median $30.38

    electricians: 10th percentile $25.08, 25th $32.04, median $45.78, 75th $58.43, 90th $64.40 an hour; U.S. median $30.38.

  • 25th–75th percentile
  • State median
  • U.S. median
Hourly pay by percentile for plumbers, HVAC techs and electricians in Washington, BLS OEWS May 2025
PercentilePlumbingHVACElectrical
10th$23.79$23.47$25.08
25th$28.86$28.93$32.04
Median$38.96$36.38$45.78
75th$51.64$45.18$58.43
90th$68.20$57.86$64.40
Mean$42.69$37.91$45.42
U.S. median$30.67$29.33$30.38
vs U.S.+27.0%+24.0%+50.7%
Rank8th7th4th
Jobs12,4707,37019,380

Dollars an hour. BLS occupations: Plumbers, pipefitters and steamfitters (SOC 47-2152); Heating, air conditioning and refrigeration mechanics and installers (SOC 49-9021); Electricians (SOC 47-2111). “vs U.S.” compares the medians; rank 1 is the highest median of the 50 states and DC. Released May 15, 2026; the next survey is due each spring.

Payroll costs the state adds

What Washington charges an employer on top of wages: unemployment tax, and any paid-leave or disability program funded through payroll, and who must carry workers’ comp. Federal Social Security, Medicare and unemployment tax apply in every state and are already in the calculator. Workers’ comp premiums depend on the class code and the insurer, so the card gives the rules, not a rate.

State unemployment tax (SUTA)

Washington State Employment Security Department (ESD)

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

State pages read

Workers’ compensation

Washington State Department of Labor & Industries (L&I), Insurance Services Division

Who must carry it
Any employeeWashington’s Industrial Insurance Act covers all employments in the state, so an employer with even one worker must have coverage (RCW 51.12.010); the only exclusions are those listed in RCW 51.12.020. L&I’s Employers’ Guide (F101-002-000, 12-2024) says coverage is mandatory for any worker who does not meet an exemption, including family and friends who work for the business and short-term staff. app.leg.wa.gov · lni.wa.gov
Where to buy it
State fund onlyWashington State Fund (Department of Labor & Industries)Coverage must come from the Washington State Fund run by L&I, unless the employer is certified to self-insure (companies with at least $25 million in assets, and some government entities); private workers’ compensation insurance is not an option. lni.wa.gov
Owners
Sole proprietors and partners are excluded from mandatory coverage (RCW 51.12.020(5)) but may elect it. Corporate officers who are also directors and shareholders and run the business day to day without doing manual labor are excluded; a private corporation may instead exempt up to eight shareholder officers with substantial control, or any number of officers related within the third degree, and may elect to cover exempt officers (51.12.020(8)). LLC members are exempt on the same terms as partners (member-managed) or officers (manager-managed) (51.12.020(13)). app.leg.wa.gov
Construction
Whoever lets a contract is primarily responsible for the State Fund premiums on that work and can collect them from the contractor; a contractor registered under chapter 18.27 RCW (or licensed as a plumber or electrician under 18.106 or 19.28 RCW) is not liable for a sub’s premiums only if the sub meets the conditions of RCW 51.12.070(1), such as being registered or licensed. No county, city or town may issue a construction building permit to anyone who has not reported payroll and paid premiums to L&I or qualified as a self-insurer. app.leg.wa.gov

Statute and agency pages read

Washington Paid Family and Medical Leave

In effect in 2026 Washington Employment Security Department (ESD)

Total rate
1.13%of gross wages (excluding tips), 2026
Employer pays
Employer = total minus employee share: 1.13% x (1 - 0.7143) = 0.3229% of wages, for employers with 50+ employees
Small employers
Fewer than 50 employees: exempt from the employer portion (must still remit the employee share; employer share owed for 12 quarters after receiving a small-business grant)
Wage cap
$184,500 a year per employee
Employees
Employer may withhold the employee share or pay some/all of it

Employer’s own cost, share of wages 5 employees: None20 employees: None

Next: 2027: 1.2% total; employers 29.3% / employees 70.7% (employers with <50 employees still exempt from the employer portion)

ESD-approved voluntary plan for family leave, medical leave, or both.

WA Cares Fund (long-term care insurance)

In effect in 2026 Washington ESD (premium collection) / WA Cares Fund

Total rate
0.58%
Employer pays
No employer share
Small employers
No size rule: employee-funded for all employers
Wage cap
No cap
Employees
Employer withholds 0.58% (except employees with an approved exemption)

Employer’s own cost, share of wages 5 employees: None20 employees: None

New-employer rates usually last one to three years — longer in some states (four years in Indiana, four to five in D.C.); then the state assigns your own rate, and your rate notice wins over any figure here. The calculator below uses the new-employer rate where one is clear. Where a state’s own pages could not be read, the card says so and gives the U.S. Labor Department’s figure.

What a shop in Washington needs to charge

The calculator’s example shop — three techs, $120,000 of overhead, a truck each, 10% net profit — with Washington’s median wage for each trade and its unemployment tax filled in. Your own numbers will differ; change them in the calculator below.

Washington publishes no single new-employer rate for contractors, so the example uses the U.S. example rate, 2.70%, on Washington’s $78,200 wage base.

Example shopBreak-evenRate, 10% profit
Plumbingwage $38.96$132.01$146.68→ $150
HVACwage $36.38$126.42$140.46→ $145
Electricalwage $45.78$146.65$162.94→ $165

Per billable hour; → is the rate rounded up, as the calculator rounds it. Everything except the wage and the unemployment tax is the national example (BLS, IRS and DOL figures listed on the labor rate calculator).

Change the numbers for your shop

The labor rate calculator, opened on Washington: pick your trade, put in your own crew, pay and overhead, and the rate and break-even redraw as you type.

Your labor rate

Who does the billable work?

Example shop in Washington: 3 techs at the state’s median plumber wage, $120,000 overhead. Change any number or pick another state.

Charge at least Example shop · Washington

Charge at least $146.68 per billable hour; break-even $132.01.

Round up to $150 (+$3.32)

See it drawn to scale
Rate build-upDrawn to scale: every dollar the same height
Rate build-up for the example, drawn to scaleColumn from $0 to $146.68 per billable hour, drawn to scale: wage $66.60, taxes & benefits $18.80, overhead $32.87, truck $13.74, profit 10% $14.67. Break-even line at $132.01. Rounded up to $150.12345$0Labor$85.40Break-even$132.01Your rate$146.68Round up to$150
  1. Wage$81,036.80 ÷ 1,216.8 h$66.60
  2. Taxes & benefits28.23% of pay$18.80
  3. Overhead$120,000 ÷ 3,650.4 h$32.87
  4. Truck$16,719.14 ÷ 1,216.8 h$13.74
  5. Profit 10%of the price$14.67
Break-even
$132.01
Profit per hour
$14.67
Revenue a year
$535,435

$132.01 ÷ (1 − 10%) = $146.68rounded up to $150

Already showing the example.

Price your tasks at $150 an hourOpens the price book builder with this rate.

Billable hours
1,216.8per tech a year
Loaded wage
$49.96per paid hour
Labor
$85.40per billable hour
Overhead
$32.87per billable hour
Truck
$13.74per billable hour
Labor burden
28.23%over gross pay

What moves your rate

  • Every billable hour sold under $132.01 loses money.
  • At 70% billable instead of 65%, break-even drops to $122.58, $9.43 an hour less.
  • Cut $10,000 of overhead a year and break-even drops $2.74 an hour, to $129.27.
Show the math
  1. Worked hours2,080 h − 26 days × 8 h = 1,872 h
  2. Billable hours per tech1,872 h × 65% = 1,216.8 h
  3. Gross pay per tech$38.96 × 2,080 h = $81,036.80
  4. Employer taxes and comp$5,024.28 SS + $1,175.03 Medicare + $42.00 FUTA + $2,111.40 SUTA + $2,163.68 comp = $10,516.40
  5. Benefits$81,036.80 × 15.25% = $12,358.11
  6. Labor per billable hour$103,911.31 ÷ 1,216.8 h = $85.40
  7. Overhead per billable hour$120,000 ÷ (3 × 1,216.8 h) = $32.87
  8. Truck per billable hour$16,719.14 ÷ 1,216.8 h = $13.74
  9. Break-even$85.40 + $32.87 + $13.74 = $132.01
  10. Rate at 10% profit$132.01 ÷ (1 − 10%) = $146.68

Change the numbers

State and trade
Trade

Fills the wage and state unemployment tax (SUTA). Workers’ comp and everything else stay as they are.

Filled for Washington3 figures
Wage Plumbing
$38.96/hr
Washington median for plumbers · BLS OEWS May 2025
SUTA rate Example
2.70%
Washington charges each new employer 115% of its industry’s average rate and publishes no 2026 table. The field shows the U.S. example, 2.70%.
SUTA wage base Per tech
$78,200
Washington · DOL Significant Provisions, July 2026

Your own rate notice wins. These are new-employer rates: after one to three years the state sets your own, and construction employers often pay a different rate.

Washington: pay, payroll taxes and licensesSee all 50 states and DC
Washington: the fine print

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.

Crew and pay

People who bill hours. Office staff go in overhead.

Average base pay. Filled: Washington median for plumbers, BLS OEWS May 2025.

Hours and time off2,080 h · 26 days off

40 hours × 52 weeks = 2,080.

Holidays, vacation and sick days, 8 h each. Example: 8 + 11 + 7 (BLS).

Optional. Paid at 1.5 × the wage. Leave 0 if none.

Billable time

Share of worked hours that ends up on invoices. Published figures run from 30% to 65%.

Billable hours1,216.8 hper tech · 3,650.4 h for the shop
Payroll taxes and benefits+28.23% of pay

U.S. example, 2.70%: Washington charges each new employer 115% of its industry’s average rate and publishes no 2026 table. Use the rate on your notice.

Pay per tech the rate applies to. Filled: Washington, DOL Significant Provisions, July 2026.

Use the rate on your policy. Example: BLS construction average.

Health, retirement and other benefits. Example: BLS construction average.

Loaded wage$49.96per paid hour · burden 28.23%

Included automatically (IRS, tax year 2026): Social Security 6.2% of pay up to $184,500, Medicare 1.45%, federal unemployment (FUTA) 0.6% of the first $7,000.

Shop costs

An example figure. Everything except field pay and trucks — split it in the worksheet below.

Payments, fuel, insurance and upkeep. Enter 0 if trucks are already in overhead.

Profit

Profit as a share of the price, not a markup on cost.

Your rate: $146.68 per billable hour · break-even $132.01. Back to the result

Sales tax on your work

What Washington’s tax agency says about repair and installation labor on buildings and the parts and fixtures that go into them. This is what the agency’s pages say, not tax advice.

Labor
TaxedBuilding, repairing or improving real property for consumers is a retail sale: the prime contractor collects sales tax on the full contract price, labor included.Custom construction covers residential and commercial work done for others, repairs as well as new construction. Subcontractors working for a prime contractor are wholesaling; speculative builders on their own land don’t collect.
Materials
Customer, in the price or on the billMaterials that become part of the job are bought for resale with a reseller permit and taxed to the customer in the contract price; tools and supplies are taxed to the contractor.
Also
Business and occupation (B&O) tax on gross receipts applies too, and sales tax must be stated separately on the invoice.

Read October 24, 2026 on the agency pages listed under Sources. All 50 states and DC side by side.

Licenses and state fees

The license a shop needs from the state to contract for each trade, the board that issues it and the fees on its own schedule. Cities and counties can add their own licenses, registrations and permit fees; exam vendors and fingerprinting may charge more.

Plumbing, HVAC and Electrical

State license

Washington State Department of Labor & Industries (L&I)

  • Plumbing Licensed Plumbing Contractor (with a designated certified plumber)Since July 1, 2021, all plumbing contract work must be performed by a Licensed Plumbing Contractor under chapter 18.106 RCW, which must designate a certified plumber to L&I.
  • HVAC Specialty (or general) contractor registration for HVAC; HVAC electrical work needs an electrical contractor license, e.g. HVAC/refrigeration (06A) specialtyAll construction contractors must register with L&I (HVAC is one of 63 registration specialties); doing the electrical part of HVAC/refrigeration work requires an L&I electrical contractor license such as the 06A specialty.
  • Electrical Electrical Contractor license (general 01 or specialty), with an assigned electrical administrator or master electricianTo engage in the business of the electrical construction trade, you must get an electrical contractor license from L&I; it requires an assigned certified administrator or master electrician and a $4,000 bond.
FeeAmount
Plumbing · Licensed Plumbing Contractor (with a designated certified plumber)
Initial identification or change in designated plumberper designation$53.20
Plumbing contractor license - issuance or renewal2 years$148.10
Journey level plumber certificate renewal or first card(designated plumber's own certificate)3 years$242.70
HVAC · Specialty (or general) contractor registration for HVAC; HVAC electrical work needs an electrical contractor license, e.g. HVAC/refrigeration (06A) specialty
Assignment of master electrician/administrator designationper assignment$53
Electrical administrator original certificateone-time$160
Contractor registration - issuance or renewal2 years$150.20
Electrical contractor license(general or specialty) - initial or renewal by mail/in person2 years (24-month period)$353.90
Electrical contractor license - renewal completed online2 years$306.20
Electrical · Electrical Contractor license (general 01 or specialty), with an assigned electrical administrator or master electrician
Assignment of master electrician/administrator designationper assignment$53
Electrical administrator original certificateone-time$160
Electrical contractor license(general or specialty) - initial or renewal by mail/in person2 years (24-month period)$353.90
Electrical contractor license - renewal completed online2 years$306.20
Master electrician or administrator certificate renewal(mail/in person)per renewal period$202.20

Plumbing WAC 296-400A-045 as amended effective 7/1/26 (WSR 26-10-060). The L&I licensing page still shows a $139.10 renewal amount, which predates the current WAC. Plumber exam application $202.10 plus vendor exam fee. Requires a $6,000 plumbing contractor bond and liability insurance.

HVAC Contractor registration also requires a surety bond and liability insurance. Electrical fees apply only if the business does HVAC electrical work (06A/06B specialty license plus an assigned administrator).

Electrical Fees per WAC 296-46B-909 as amended effective 7/1/26. Administrator/master exams are given by a state contractor (vendor fee not stated); department-administered master/administrator exam $106.70.

Keeping the license

Renewal
PlumbingPlumber certificates of competency (journey level and specialty) renew every three years on or before the holder’s birthdate (RCW 18.106.070). The shop’s plumbing contractor license expires 24 months after it is issued (RCW 18.106.400). app.leg.wa.govHVACWashington has no state HVAC trade license; an HVAC shop’s L&I specialty contractor registration is valid for two years (RCW 18.27.060). The electrical part of HVAC work needs an L&I electrical license and certificates, which follow the electrical rules. app.leg.wa.govElectricalElectrician, master electrician and administrator certificates renew every three years on the holder’s birthday (RCW 19.28.211 and 19.28.061). The shop’s electrical contractor license must be renewed every two years. app.leg.wa.gov · lni.wa.gov
Continuing ed.
PlumbingTo renew, a plumber needs 24 hours of L&I-approved continuing education in the three years, including 4 hours on electrical safety (RCW 18.106.070); since July 1, 2021 journey level and residential plumbers need at least 12 hours of plumbing code and 4 hours of industry-related electrical. app.leg.wa.gov · lni.wa.govHVACContractor registration under chapter 18.27 RCW carries no continuing-education requirement, and there is no state HVAC trade certificate; only the electrical certificates used for HVAC/refrigeration electrical work (24 hours every three years) require continuing education. app.leg.wa.gov · lni.wa.govElectricalElectricians, master electricians and administrators need 24 hours of L&I-approved continuing education in the three years between renewals: at least 8 hours on currently adopted National Electrical Code changes and 4 hours on RCW 19.28 and WAC 296-46B. lni.wa.gov
Reciprocity
PlumbingWashington reciprocates with Idaho for journey level plumbers (RCW 18.106.155 allows it with states that extend the same privilege); other out-of-state plumbers can submit their license or U.S. military experience to L&I for consideration. lni.wa.gov · app.leg.wa.govHVACThere is no state HVAC trade license in Washington, so there is no HVAC reciprocity; contractor registration is open to any business that files the bond and insurance. lni.wa.gov · app.leg.wa.govElectricalL&I has a reciprocal agreement with Oregon for general journey level electricians (Washington 01 certificate and Oregon J license, or Oregon S license); there is no listed agreement for contractor or administrator licenses. lni.wa.gov

Beyond the trade license

Contractor registration, bond and insurance the state asks of a trade shop

Registration
HVAC and other construction contractors must register with the Department of Labor & Industries as general or specialty contractors under chapter 18.27 RCW; the registration is valid for two years. Plumbing shops instead hold an L&I plumbing contractor license (RCW 18.106.400) and need not register under chapter 18.27, and electrical shops hold an L&I electrical contractor license (RCW 19.28.041), adding contractor registration only if they also do non-electrical work. app.leg.wa.gov · lni.wa.gov
Bond
$15,000A registered contractor must file a surety bond of $30,000 (general contractor) or $15,000 (specialty contractor, such as HVAC), amounts in effect since July 1, 2024 (RCW 18.27.040). A plumbing contractor license needs a $6,000 bond (RCW 18.106.410) and an electrical contractor license a $4,000 bond (RCW 19.28.041); an assigned savings account may be filed instead. app.leg.wa.gov
Insurance
$100,000Registered contractors (RCW 18.27.050) and licensed plumbing contractors (RCW 18.106.420) must carry liability insurance of $50,000 for property damage, $100,000 for injury or death to one person and $200,000 for more than one person (L&I also accepts $250,000 combined single limit), or an assigned account. L&I does not require or keep liability insurance records for electrical contractors. app.leg.wa.gov · lni.wa.gov

Board and statute pages read

State or city license?

State and local Who licenses the trades in Washington

Electrical contractor licensing and bonds are exclusively state (RCW 19.28.041), and a state plumber certificate lets the holder work in every city and county without any other license or fee (RCW 18.106.070). Seattle still licenses refrigeration and air conditioning contractors (with a designated journeyman refrigeration mechanic) and gas piping mechanics through its Department of Construction and Inspections; those licenses renew every year. app.leg.wa.gov · seattle.gov

State and city pages read

What Washington law says about lien rights on private jobs — the notices, the deadline to file and the deadline to sue — and whether a statute sets payment deadlines or caps retainage. Read from the statute itself; it is not legal advice.

Mechanic’s lien

RCW 60.04Mechanics’ and Materialmen’s Liens

You, hired by the owner
Before starting work on a residential job of four or fewer units priced at $1,000 or more (or a commercial building job of $1,000 to under $60,000), the contractor must give the customer the “Notice to Customer” disclosure statement; a contractor cannot bring or keep a lien claim on that contract without proving it did (RCW 18.27.114). Those who contract directly with the owner need no notice of right to claim a lien (RCW 60.04.031(2)(a)). app.leg.wa.gov
Subs and suppliers
Notice requiredAnyone furnishing professional services, materials or equipment who did not contract with the owner must give the owner a written notice of the right to claim a lien by certified or registered mail or personal service; it protects only what was supplied from 60 days before the notice (10 days on a new single-family home) (RCW 60.04.031(1)). Labor-only claimants and subs who contract directly with the prime contractor are exempt, except on remodels of an owner-occupied single-family home. app.leg.wa.gov
File the lien
90 daysRecord the notice of claim of lien in the county where the property is no later than 90 days after you stop furnishing labor, services, materials or equipment (RCW 60.04.091); the same deadline applies to subs. app.leg.wa.gov
Enforce it
8 monthsFile the foreclosure action in the county superior court within 8 calendar months after recording the claim of lien and serve the owner within 90 days after filing (RCW 60.04.141). app.leg.wa.gov
Homes
On repairs, alterations or remodels of an existing owner-occupied single-family home, a contractor hired directly by the owner has a lien for the full contract amount without notice, but everyone else must give the owner notice, and their liens can be paid only from what the owner had not yet paid the prime contractor when the notice was received (RCW 60.04.031(3)). app.leg.wa.gov

Statutes read

Payment deadlines and retainage

Private jobs (public contracts have their own rules)

Prompt payment
No private-job statuteWashington has no statute setting payment deadlines or late-payment interest on private construction jobs; the prompt-payment interest rule in RCW 39.76 applies to state agencies, local governments and other public bodies. app.leg.wa.gov
Retainage
No private-job capWashington sets no retainage cap or release deadline for private jobs; the 5% retainage rule in RCW 60.28 covers public improvement contracts. app.leg.wa.gov

Statutes read

Heating and cooling season in Washington

Degree days, NOAA’s index of the energy it takes to heat or cool a building: each degree a day’s mean temperature falls below 65 °F is one heating degree day, each degree above is one cooling degree day. Thirty-year normals for Sea-Tac airport, month by month.

Heating degree days
4,376
Cooling degree days
265
Nights ≤ 32 °F
25
Days ≥ 90 °F
4
Normal heating and cooling degree days (base 65 °F) and freezing nights by month at Sea-Tac airport, NOAA 1991–2020 normals
MonthHeatingCoolingNights ≤ 32 °F
Jan68707
Feb58806
Mar55702
Apr4121–
May2429–
Jun11829–
Jul3196–
Aug2498–
Sep10230–
Oct3491–
Nov55503
Dec71107

Heating carries the load at Sea-Tac airport: 4,376 heating degree days a year against 265 cooling degree days, peaking in December (711).

The lightest months for heating and cooling together are July and August (127 and 122 degree days).

Nights at or below 32 °F: about 25 a year. Days reaching 90 °F: about 4 a year, the most in July.

Weighted by where Washington’s people live, NOAA’s statewide normals (1981–2010) are 5,445 heating and 157 cooling degree days — 24th for heating and 48th for cooling among the 48 contiguous states (the contiguous U.S.: 4,332 and 1,272).

Station: Sea-Tac airport (USW00024233), NOAA NCEI U.S. Climate Normals 1991–2020 — station file; statewide figures: NOAA Climate Prediction Center. Bars share one scale: the longest is 711 degree days. Read .

Sources

Each page opened on the date shown. License, registration, lien and workers’ comp sources are linked beside each fact above. Figures change: the agency’s own page wins over this one.

  1. May 2025 State Occupational Employment and Wage Estimates (state file oesm25st)U.S. Bureau of Labor Statistics · read October 28, 2026
  2. Occupational Employment and Wages — May 2025 (news release USDL-26-0725, May 15, 2026)U.S. Bureau of Labor Statistics · read October 28, 2026
  3. Public Data API (national OEWS series for the three occupations)U.S. Bureau of Labor Statistics · read October 28, 2026
  4. Unemployment insurance tax rates (esd.wa.gov)Washington State Employment Security Department (ESD) · read October 28, 2026
  5. Significant Provisions of State Unemployment Insurance Laws, Effective July 2026U.S. Department of Labor, Office of Unemployment Insurance · read October 28, 2026
  6. Washington Paid Family and Medical LeaveWashington Employment Security Department (ESD) · read October 28, 2026
  7. WA Cares Fund (long-term care insurance)Washington ESD (premium collection) / WA Cares Fund · read October 28, 2026
  8. Custom constructionWashington State Department of Revenue · no date shown · read October 24, 2026
  9. Construction industry guide: OverviewWashington State Department of Revenue · no date shown · read October 24, 2026
  10. Retail sales taxWashington State Department of Revenue · no date shown · read October 24, 2026
  11. RCW 60.04 — Mechanics’ and Materialmen’s LiensOfficial state code · read November 4, 2026
  12. Workers’ compensation coverage requirementsWashington State Department of Labor & Industries (L&I), Insurance Services Division · read November 4, 2026
  13. U.S. Climate Normals 1991–2020, Sea-Tac airport (USW00024233)NOAA National Centers for Environmental Information · read November 4, 2026
  14. Population-weighted daily heating and cooling degree day normals, 1981–2010 (states and CONUS)NOAA National Weather Service, Climate Prediction Center · read November 4, 2026