Washington Overtime-Exempt Salary Thresholds: 2026 Rules & Duties Tests
A comprehensive statutory examination of Washington State overtime exemption regulations under WAC 296-128-545, the achievement of full 2026 employer-size parity at $1,541.70 per week ($80,168.40 per year), hourly computer professional standards under WAC 296-128-535, and the mandatory executive, administrative, and professional duties tests.
Check whether a salary meets Washington exemption thresholds
Use our interactive Washington Overtime-Exempt Salary Calculator for 2024–2027 thresholds and computer hourly rules.
1. The Phased Salary Threshold Schedule (WAC 296-128-545)
In 2020, the Washington Department of Labor & Industries (L&I) modernized the state’s overtime rules, tying exempt salary thresholds to multipliers of the Washington statewide minimum wage (based on a 40-hour week).
Statutory Salary Threshold Evolution (2024–2027)
| Year | State Min Wage | Small Employer (1–50) | Large Employer (51+) | Computer Hourly |
|---|---|---|---|---|
| 2024 | $16.28 / hr | 2.0x ($1,302.40/wk | $67,724.80/yr) | 2.0x ($1,302.40/wk | $67,724.80/yr) | $56.98 / hr |
| 2025 | $16.66 / hr | 2.0x ($1,332.80/wk | $69,305.60/yr) | 2.25x ($1,499.40/wk | $77,968.80/yr) | $58.31 / hr |
| 2026 (Parity) | $17.13 / hr | 2.25x ($1,541.70/week | $80,168.40/year) — All Employers | $59.96 / hr | |
| 2027 | $17.73 / hr | 2.25x ($1,595.70/wk | $82,976.40/yr) | 2.5x ($1,773.00/wk | $92,196.00/yr) | $62.06 / hr |
2. The Dual-Requirement Test: Salary Plus Duties
Under RCW 49.46.010(3)(c), earning a high salary never creates an automatic exemption. The employee must also independently satisfy one of the statutory duties tests:
Executive Exemption (WAC 296-128-510)
Primary duty must be management of the enterprise or recognized department; regularly directs the work of 2+ full-time employees; possesses authority to hire/fire or substantial weight in personnel decisions.
Administrative Exemption (WAC 296-128-520)
Primary duty must be non-manual work directly related to management or general business operations; regularly exercises discretion and independent judgment on matters of significance.
Professional Exemption (WAC 296-128-530)
Primary duty requires advanced knowledge in a specialized field of science or learning acquired by prolonged course of specialized intellectual instruction.
3. Computer Professional Exemption (WAC 296-128-535)
Washington law permits computer systems analysts, computer programmers, software engineers, and similar skilled workers to be exempt whether paid on a salary basis or an hourly basis. When paid hourly, their wage must be at least 3.5 times the statewide minimum wage ($59.96/hr in 2026; $62.06/hr in 2027).
4. Engine-Verified Calculation Examples
Example 1: Employee Earning $75,000 Annual Salary in 2026
A business analyst is offered an annual salary of $75,000.00 in 2026.
Example 2: Employee Earning $85,000 Annual Salary in 2026
An operations manager earns $85,000.00 in 2026 and supervises a department of 4 staff members.
Frequently Asked Questions
What is the Washington State overtime-exempt salary threshold for 2026?
Under WAC 296-128-545, the 2026 overtime-exempt salary threshold is $1,541.70 per week, or $80,168.40 annually. Effective January 1, 2026, both small employers (1–50 employees) and large employers (51+ employees) are held to the exact same 2.25x state minimum wage multiplier.
What are the projected Washington exempt salary thresholds for 2027?
For 2027, with the officially announced Washington statewide minimum wage of $17.73 per hour, small employers (1–50) require 2.25x minimum wage ($1,595.70/week or $82,976.40/year), while large employers (51+) step up to 2.5x minimum wage ($1,773.00/week or $92,196.00/year) under WAC 296-128-545.
Does paying an employee an $81,000 salary automatically make them exempt from overtime in Washington?
No. Under RCW 49.46.010(3)(c), meeting the salary threshold is only one of two requirements. The employee’s actual day-to-day job duties must also independently satisfy the statutory executive, administrative, or professional duties test.
What is the hourly rate threshold for exempt computer professionals in Washington?
Under WAC 296-128-535, computer professionals paid on an hourly basis must receive at least 3.5 times the state minimum wage: $59.96 per hour in 2026, and $62.06 per hour in 2027.