Small Group & Trust Table
Table with WA community-rated group carriers and trust/association options, including renewal cycles, industries covered, rating tiers, and links to plan summary websites.
QSEHRA Program Rules
Explains Qualified Small Employer HRAs, eligibility (<50 FTE), contribution limits, reimbursement rules, MEC proof, nondiscrimination, notices, and more.
PFML: Article 4 — Voluntary Plans
Describes voluntary PFML plan option vs. state plan, including coverage, approval process, penalties, reporting, and audits.
PFML: Article 3 — Premiums
Explains WA PFML premium funding rules, including the rate, employer/employee share, grants, waivers,nd penalties.
PFML: Article 2 — Benefits
Details WA PFML benefits, including weekly max, eligibility, benefit calculations, and more.
PFML: Article 1 — Overview
An overview of the Washington State Paid Family & Medical Leave Act.
Notice Requirements Chart
Provides a table of required federal and WA state benefit notices (Exchange, USERRA, CHIP, COBRA, SPD, HIPAA, Medicare D, SBC, wellness, etc.), with timing and recipients.
Nondiscrimination Testing: Article 6 — 125 Eligibility Test
Explains the Section 125 Eligibility Test, which includes the Objective Classificaton of employees and the Safe Harbor Percentage Test; walks through the calculations required and includes the nondiscriminatory classification table.
Nondiscrimination Testing: Article 5 — 125 Definitions
Defines terms for Section 125 testing including HCIs, Key Employees, excludable employees, and which employees are considered owners and/or officers. Also includes disaggregation rules.
Nondiscrimination Testing: Article 4 — 125 POP Safe Harbor
Details how Premium Only Plans (POP) may qualify to pass Section 125 nondiscrimination testing either under an Automatic Pass or via the POP Plan Safe Harbor.
