Washington Paid Sick Leave Law: Accrual Rules, Carryover & Seattle PSST Tiers
An in-depth statutory analysis of Washington State's paid sick leave mandate under RCW 49.46.210, the administrative standards of WAC 296-128-600, the strict prohibition against annual accrual caps, 40-hour mandatory carryover protections, Seattle PSST tier structures, and 12-month rehire balance reinstatement requirements.
Calculate Washington sick leave accruals and balances
Use our interactive Washington Paid Sick Leave Calculator to model uncapped accruals, carryover caps, and Seattle PSST rules.
1. The Statutory Accrual Mandate (RCW 49.46.210(1)(a))
Pursuant to Initiative 1433, codified at RCW 49.46.210, every non-exempt employee in Washington State is entitled to accrue paid sick leave at a rate of at least 1 hour for every 40 hours worked.
Core Accrual Principles:
- Strict Prohibition on Annual Accrual Caps: Unlike paid sick leave statutes in states such as California or New York that permit employers to cap annual accrual at 40 or 56 hours, Washington law does not permit annual accrual caps. Every compensable hour worked generates accrual.
- Includes Overtime Hours: Accrual must be computed on all hours worked, including overtime hours and secondary shift hours.
- Immediate Accrual: Accrual begins on the employee's very first day of work.
2. Year-End Carryover & Forfeiture Protections (RCW 49.46.210(1)(j))
While Washington prohibits accrual caps, it establishes a statutory floor for annual carryover:
Statewide Standard (RCW 49.46.210)
Employers must permit employees to carry over at least 40 hours of accrued, unused paid sick leave to the next benefit year. Balances exceeding 40 hours may be forfeited at the end of the year unless employer policy provides a more generous rollover.
Seattle PSST Enhanced Carryover (SMC 14.16)
In Seattle, mandatory carryover scales with global employer size: Tier 1 (<50 FTEs) mandates 40 hours; Tier 2 (50–249 FTEs) mandates 56 hours; Tier 3 (250+ FTEs) mandates 72 hours.
3. 90-Day Usage Threshold & 12-Month Rehire Protection
The 90-Day Waiting Period (RCW 49.46.210(1)(d))
An employer may require a new employee to complete 90 calendar days of employment before using accrued paid sick leave. Once the 90th day is reached, all accrued hours become immediately available for authorized purposes.
12-Month Rehire Reinstatement Mandate (RCW 49.46.210(1)(k))
If an employee separates from employment (whether by voluntary resignation, layoff, or discharge) and is rehired by the same employer within 12 months, the employer must reinstate the entire previously accrued, unused paid sick leave balance. Furthermore, previously completed days of service count toward the 90-day waiting period.
4. Engine-Verified Calculation Examples
Example 1: Full-Time Employee with Overtime Accrual (Uncapped Mandate)
An employee works 2,200 total hours in a year (including 120 overtime hours) at $25.00/hr.
Example 2: Seattle Tier 3 Accelerated Accrual (SMC 14.16.020)
An employee works 1,500 hours for a large Seattle employer (300 FTEs worldwide).
Frequently Asked Questions
Can an employer in Washington cap how many hours of sick leave an employee accrues in a year?
No. Under RCW 49.46.210(1)(a), Washington law strictly prohibits annual accrual caps. Non-exempt employees accrue paid sick leave continuously at 1 hour per 40 hours worked across all hours worked, regardless of how many hours they work in a year.
How much unused paid sick leave must carry over each year in Washington?
Under RCW 49.46.210(1)(j), employers must allow employees to carry over at least 40 hours of accrued, unused paid sick leave to the next benefit year. Under Seattle SMC 14.16, Tier 2 employers must allow 56 hours, and Tier 3 employers must allow 72 hours.
When can an employee start taking paid sick leave in Washington?
Under RCW 49.46.210(1)(d), employees are entitled to take accrued paid sick leave beginning on the 90th calendar day after their employment begins.
Does an employer have to pay out unused sick leave when an employee leaves the company?
No. Washington law does not require employers to cash out unused sick leave upon termination. However, if the employee is rehired by the same employer within 12 months, all previously accrued unused sick leave must be reinstated in full under RCW 49.46.210(1)(k).