The Washington Long-Term Care Program is the nation's first public state-operated long-term care insurance program. The Program, which is codified at RCW chapter 50B.04, will be funded by a .0058 (0.58 percent) payroll tax on all employee wages, beginning January 1, 2022. Employers will be required to collect this premium assessment via after-tax payroll contributions and will remit those premiums to the Washington State Employment Security Department (ESD) as part of their quarterly reporting. Employers are not required to contribute to the Program, just remit the employee-paid taxes.
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