The Washington state leave sharing program as established in RCW 41.04.650 through 41.04.670 provides that employees may donate annual, sick, and personal holiday leave to other employees for sick leave purposes. The purpose of the shared leave program is to permit state employees to aid fellow state employees who are suffering from, or have a relative or household member suffering from, extraordinary or severe illness, injury, impairment, or physical or mental condition which have caused or are likely to cause the employees to take leave without pay or terminate their employment.

The value of leave transferred is to be based upon the current salary rate of the person receiving the leave. The receiving employee will continue to be paid his or her regular rate while on shared leave. Therefore, one hour of donated leave may cover more than or less than one hour of the recipient's salary. Detailed procedures for the transfer of funds under this are prescribed in the accounting procedures manual pursuant to RCW 43.88.160(1).