Seattle’s Proposition 1A / “Excess Compensation” Payroll Tax

In addition to the traditional payroll expense tax, Seattle passed Proposition 1A (2025). Prop 1A, approved by Seattle voters in February 2025, added a new payroll tax on employers that pay annual compensation above $1 million to any individual employee working in Seattle. It’s separate from the existing Seattle Payroll Expense Tax. Tax rate: 5%…

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Seattle’s Payroll Expense Tax (Local Business Tax)

One of the most important city-specific payroll planning issues in Seattle is the Payroll Expense Tax — sometimes referred to as Seattle’s JumpStart Payroll Tax — which directly affects employers: What It Is Seattle imposes a payroll expense tax on businesses engaging in business in the city that have sufficiently large payrolls and at least…

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Payroll Compliance Made Simple: Federal, State & Local Tax Filing Explained

Staying compliant with payroll taxes isn’t just a matter of good bookkeeping—it’s a legal requirement that protects your business from costly fines, penalties, and audits. Yet, for many employers, managing federal, state, and local payroll tax filings can feel like a maze of deadlines and ever-changing rules. The good news? Payroll compliance doesn’t have to…

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