What Category Is WA PFML on a W2?
Unravel the details of Washington Paid Family and Medical Leave on your W2. Gain clarity on its reporting, significance, and tax handling.
Washington Paid Family and Medical Leave (WA PFML) is a state-mandated insurance program designed for employees working in Washington State. This program provides paid time off for various family or medical reasons, such as caring for a new child, a seriously ill family member, or managing one’s own serious health condition. Your annual W2 form summarizes your earnings and the taxes and deductions withheld from your pay throughout the year.
Finding WA PFML on Your W2
When reviewing your W2, you will typically find Washington Paid Family and Medical Leave contributions reported in Box 14. This box is designated for “Other Information” and allows employers flexibility in how they label certain deductions. Common abbreviations employers might use include “WAPFML,” “PFL,” “WA PFM,” “PFML,” or “FLI.”
Since Box 14 is a flexible reporting area, employers can choose their own codes to describe these contributions. You should look for any entry that specifically references Washington Paid Family and Medical Leave or similar terms. If you have difficulty identifying the entry, reviewing your final pay stub for the year might provide additional clarity regarding the exact label used by your employer.
Interpreting Reported Contributions
The amount listed in Box 14 for WA PFML represents the portion of the premium that was withheld from your wages as an employee. While employers also contribute to the program, only the employee’s share is typically reported on your W2. This contribution is calculated as a percentage of your gross wages, up to a certain annual cap.
For example, in 2024, the total WA PFML premium rate was 0.74% of wages, up to the Social Security cap. Employees were responsible for 71.43% of this total premium. This rate is recalculated annually, with the 2025 total premium rate increasing to 0.92% and the employee share being 71.52%. Once an employee’s wages reach the Social Security cap for the year, premium collection ceases.
Tax Treatment of WA PFML Contributions
Contributions to Washington Paid Family and Medical Leave are generally not deductible for federal income tax purposes. These contributions are considered a mandatory social insurance payment, similar to Social Security and Medicare taxes, which are also not deductible from your gross income for federal tax calculations. Consequently, the amounts reported in Box 14 for WA PFML are considered after-tax deductions from your pay.
Washington State does not have a state income tax on wages, so there are no state income tax deductions to consider for WA PFML contributions. It is important to distinguish between contributions to the program and benefits received from the program. While contributions are generally not federally deductible, the taxability of benefits received can vary, with family leave benefits often being taxable and medical leave benefits potentially non-taxable depending on specific circumstances and IRS guidance.
Correcting W2 Errors for WA PFML
If you believe there is an error in how your Washington Paid Family and Medical Leave contributions are reported on your W2, or if they are missing entirely, the first step is to contact your employer’s payroll or human resources department. Employers are responsible for issuing accurate W2 forms and can correct mistakes.
Your employer can issue a corrected W2, known as a Form W-2c, to rectify any inaccuracies. This corrected form will reflect the proper amounts and codes for your WA PFML contributions. If your employer is unresponsive or unable to provide a corrected W2, you can seek guidance from the IRS or the Washington State Employment Security Department. The IRS has a process for W2 complaints if an employer fails to provide a corrected form.