What Does WA SPAA on Pay Stub Stand for? WA State PTO Codes

Have you ever wondered, “What does WA SPAA on pay stub stand for?” Well, you’re not alone.

Many employees in Washington State may find themselves puzzled by this acronym along with PTO meaning on paystub.

In short, ‘WA SPAA’ stands for Washington State’s Paid Family and Medical Leave (PFML) insurance program. It’s designed specifically to provide paid time off for individual and family medical needs living in the state.

At Check Stub Maker, we’re experts in deciphering pay stub deduction codes applicable to Washington State, helping businesses navigate the complexities of payroll processing.

In this blog post, we’ll dive deep into the meaning of ‘WA SPAA’. We’ll do this by exploring the Washington State Paid Family and Medical Leave plan, along with its contributions, benefits, eligibility criteria, and its tax implications for your paystubs.

Let’s get started!

What this article covers:

What Is WA SPAA on Pay Stub?
What Is the Washington State Paid Family and Medical Leave Insurance Program?

What Is WA SPAA on Pay Stub?

‘WA SPAA’ on your pay stub refers to the Washington State Paid Family and Medical Leave (PFML) insurance program.

This deduction is part of a state-mandated initiative that provides paid leave to eligible employees for qualifying medical and family-related events.

The ‘WA’ in ‘WA SPAA’ stands for ‘Washington State’, indicating that this program is specific to employees working in this location.

As per our expertise, ‘SPAA’ is an acronym for ‘State Paid Assessment’. It represents the contributions made towards the Paid Family and Medical Leave (PFML) program on your check stubs.

If you’re living and working in the state of Washington, you may also receive a FSA pay stub from your employer.

‘FSA’ stands for a ‘Flexible Spendings Account’. In this context, you might make use of FSAs to pay for out-of-pocket healthcare expenses while taking paid family and medical leave.

At Check Stub Maker, we strive to make these complex payroll elements easier to understand for employers and employees.

What Is the Washington State Paid Family and Medical Leave Insurance Program?

The Washington State Paid Family and Medical Leave Insurance Program is a progressive initiative. It was created by the Employment Security Department and designed to support workers during significant life events.

It allows eligible employees to take paid time off for personal medical conditions or to care for family members up to 12 weeks at a time without jeopardizing their financial stability.

Let’s break down the key aspects of this particular plan to give you a clearer picture.

Types Of Paid Leave

Based on our observations at Check Stub Maker, the Washington PFML program offers two main types of job-protected paid leave mandated by the Department of Labor:

Medical Leave: This is available for employees who need time off due to their serious health conditions. It can be used for recovery from surgery, treatment for a chronic illness, or any other qualifying medical reason.
Family Leave: This type of leave is designed for employees who need to care for a family member with a severe medical condition, bonding with a new baby (including adopted or foster children), or handle matters related to a family member’s pending military deployment.

Should you decide to take both forms of leave, employers in Washington State allow you to take 16 weeks in total annually.

Both types of leave are crucial in maintaining a healthy work-life balance, ensuring that employees can prioritize their health and family responsibilities without incurring financial stress.

Contributions

The PFML program is funded through contributions from both employees and employers. At present, the threshold for PMFL earnings is $168,600 with an annual maximum contribution of $1,247.64.

The total premium rate is set by the state and is divided between the employer and employee. As of 2024, the total premium rate is 0.74% of an employee’s gross wages.

For example, if you earn $1,000 in gross income bi-weekly, your total PMFL contributions would be $7.40.

Depending on the company, you could pay the full contribution rate of 71.43%, which would be withheld by your employer from your salary.

Alternatively, you and your employer could split the PMFL contribution rate.

In that instance, the employee’s share would be 71.43% from $7.40, which is about $5.29, while the employer would contribute the remaining 28.57%, which amounts to $2.11.

$1,000 (employee’s bi-weekly gross wages) x 0.074 (PFML rate) = $7.40 (total PFML contribution)

$7.40 x 0.7143 = $5.29 (employee’s PMFL contribution)

$740 x 0.2857 = $2.11 (employer’s PMFL contribution)

It’s important to note that these rates can change, so it’s always best to check the current rates on the official Washington State PFML website.

pay stub deduction codes washington state

Benefits

The gains provided by the WA SPAA program are designed to offer substantial support during periods of time off work.

This means that eligible employees can receive up to 90% of their weekly wage, with a maximum weekly benefit amount of approximately $1,456 set by the state.

Under the PFML, employees can typically receive up to 12 weeks of paid leave per year, with a combined maximum of 16 weeks for those who experience multiple qualifying medical and family-related events in a year.

In certain cases, such as pregnancy complications, an additional two weeks may be available, making the total amount of paid time off 18 weeks.

Eligibility For Qualifying Period

Drawing from our experience, we at Check Stub Maker discovered that the eligibility requirements for the Washington PFML program are relatively straightforward:

Meet The Requisite Work Hours: Employees need to work at least 820 hours or more in Washington during the qualifying period. That equates to 16 hours per week on average.
Qualify For The Eligibility Period: The qualifying period for the PMFL is either the first four of the last five completed quarters of the work calendar or the last four completed calendar quarters.

These hours can be accumulated from more than one job, making the program accessible to part-time workers and those with multiple employers.

Employers Exempt From The Program

While the WA SPAA program applies to most employers in Washington State, there are a few exceptions:

self-employed individuals (though they can opt-in to the program as employees)
employees working for the federal government
federally recognized tribes (unless they choose to opt-in as employees)
certain employees subject to collective bargaining agreements

It’s important for both employers and employees to understand these exemptions to ensure proper compliance and benefit utilization with the PFML protocols in Washington State.

Tax Implications Of SPAA In Washington State

Here are some key points to consider about the tax implications of SPAA in Washington State:

employee contributions are made on a post-tax basis
gains received from the program aren’t subject to state taxes but may be subject to federal income tax when filing a 1099-G
employers can deduct their share of the premiums as a business expense

It’s always recommended to consult with a tax professional for personalized advice on how PFML might affect your specific tax situation.

When we tried out this product, we discovered that our paystub maker calculates tax deductibles related to your PFML accurately and consistently.

Conclusion

In this blog post, we uncovered the mystery behind “What does WA SPAA on pay stub stand for?” by exploring the Washington State Paid Family and Medical Leave insurance program – from its inner workings to its tax implications.

Understanding these elements is crucial for both employers and employees living and working in Washington State.

Need help generating accurate pay stubs that include paid leave and other critical deductions?

Try our user-friendly pay stub generator at Check Stub Maker today and take the hassle out of payroll management and healthcare finances across state lines!

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Author: CheckStubMaker.com

What Does WA SPAA on Pay Stub Stand for?