Seattle's minimum wage is $21.30 an hour in 2026 and rises to $22.14 on January 1, 2027, the same for all employers regardless of size. It covers employees working inside city limits, wherever the employer is located. Washington's state rate is $17.13, so Seattle labor needs its own rate in your books.
Inside Seattle city limits, the city's own wage and leave rules sit on top of Washington's. This page covers the Seattle minimum wage, paid sick and safe time, how Washington sales tax treats cleaning, and what the city rate means for your books. For payroll registration and the rest of the state picture, see bookkeeping for Washington cleaning businesses.
The Seattle minimum wage
The rate is $21.30 an hour for 2026, effective January 1, 2026, and $22.14 an hour starting January 1, 2027. The city's Office of Labor Standards says the rate has been the same for all employers regardless of size since January 1, 2025, and that it increases every January 1 based on the Seattle-Tacoma-Bellevue CPI-W. The 2026 workplace poster notes the minimum compensation option expired starting 2025. Coverage is every employee working inside Seattle city limits, regardless of immigration status or employer location.
Source: City of Seattle Office of Labor Standards, Minimum Wage
Source: City of Seattle Office of Labor Standards, 2026 Seattle Workplace Poster
Source: City of Seattle Office of Labor Standards, 2027 Seattle minimum wage bulletin (Spanish-language, announced September 28, 2026)
For comparison, Washington's statewide rate is $17.13 in 2026 and $17.73 on January 1, 2027. Which of your jobs fall under the city rate is a question for the city or an employment attorney.
Source: Washington Department of Labor & Industries, 2026 Minimum Wage Announcement
Source: Washington Department of Labor & Industries, 2027 Minimum Wage Announcement (FY27-075, September 2026)
Paid sick and safe time
Seattle's Paid Sick & Safe Time (PSST) accrual depends on the employer's tier. At Tier 1 (up to 49 full-time equivalents) and Tier 2 (50 to 249), employees accrue 1 hour for every 40 hours worked. At Tier 3 (250 or more), it's 1 hour for every 30 hours worked.
Source: City of Seattle Office of Labor Standards, 2026 Seattle Workplace Poster
Washington sales tax on cleaning
At the state level, routine janitorial work is excluded from retail sales tax, specialized or non-repetitive cleaning is a retail sale, and the house cleaning answer is inferred because no DOR source names it. The lists are on my Washington sales tax page. This page doesn't cover local sales tax rates, and how the rules apply to your jobs is a question for your CPA.
Source: Washington State Legislature, RCW 82.04.050, Sale at retail (as amended by 2026 c 238 and 2026 c 250)
What the city wage does to your books
A $22.14 floor in January can look heavy next to contracts you priced at the old rate. It's ok. It's one number, and it's known now. We'll have it in the books before January. I book Seattle labor at the wage actually paid, separate from work outside city limits, and track paid sick and safe time hours as they accrue. The job profitability estimator shows which Seattle contracts still carry their weight at $22.14.
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep the labor and leave numbers recorded; tax and filing questions go to your CPA.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.