reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.120 - Collection by civil action.

RCW 50.24.120
Collection by civil action.
(1) If after due notice, any employer defaults in any payment of contributions, interest, or penalties, the amount due may be collected by civil action in the name of the state, and the employer adjudged in default shall pay the cost of such action. Any lien created by this title may be foreclosed by decree of the court in any such action. Civil actions brought under this title to collect contributions, interest, or penalties from an employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review under this title and cases arising under the industrial insurance laws of this state.
(2) Any employing unit which is not a resident of this state and which exercises the privilege of having one or more individuals perform service for it within this state, and any resident employing unit which exercises that privilege and thereafter removes from this state, shall be deemed thereby to appoint the secretary of state as its agent and attorney for the acceptance of process in any action under this title. In instituting such an action against any such employing unit the commissioner shall cause such process or notice to be filed with the secretary of state and such service shall be sufficient service upon such employing unit, and shall be of the same force and validity as if served upon it personally within this state: PROVIDED, That the commissioner shall forthwith send notice of the service of such process or notice, together with a copy thereof, by registered mail, return receipt requested, to such employing unit at its last known address and such return receipt, the commissioner's affidavit of compliance with the provisions of this section, and a copy of the notice of service shall be appended to the original of the process filed in the court in which such action is pending.
(3) The courts of this state shall in the manner provided in subsections (1) and (2) of this section entertain actions to collect contributions, interest, or penalties for which liability has accrued under the employment security law of any other state or of the federal government.
[ 1979 ex.s. c 190 § 9; 1959 c 266 § 5; 1953 ex.s. c 8 § 17; 1945 c 35 § 100; Rem. Supp. 1945 § 9998-238. Prior: 1943 c 127 § 10.]
NOTES:
Civil procedure: Title 4 RCW.
Industrial insurance: Title 51 RCW.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.125 - Collection by civil action—Collection of delinquent payments in lieu of contributions from political subdivisions or instrumentalities thereof.

RCW 50.24.125
Collection by civil action—Collection of delinquent payments in lieu of contributions from political subdivisions or instrumentalities thereof.
Delinquent payments in lieu of contributions due the unemployment compensation fund and interest and penalties may be recovered from any of the political subdivisions of this state or any instrumentality of a political subdivision of this state by civil action. The governor is authorized to deduct the amount of delinquent payments in lieu of contributions and interest and penalties from any moneys payable by the state to said political subdivisions or instrumentalities and pay such moneys to the commissioner for deposit in the appropriate account.
[ 1979 ex.s. c 190 § 10; 1971 c 3 § 15.]
NOTES:
Construction—Compliance with federal act—1971 c 3: See RCW 50.44.080.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.130 - Contractor's and principal's liability for contributions—Exceptions.

RCW 50.24.130
Contractor's and principal's liability for contributions—Exceptions.
No employing unit which contracts with or has under it any contractor or subcontractor who is an employer under the provisions of this title shall make any payment or advance to, or secure any credit for, such contractor or subcontractor or on account of any contract or contracts to which said employing unit is a party unless such contractor or subcontractor has paid contributions, due or to become due for wages paid or to be paid by such contractor or subcontractor for personal services performed pursuant to such contract or subcontract, or has furnished a good and sufficient bond acceptable to the commissioner for payment of contributions, interest, and penalties. Failure to comply with the provisions of this section shall render said employing unit directly liable for such contributions, interest, and penalties and the commissioner shall have all of the remedies of collection against said employing unit under the provisions of this title as though the services in question were performed directly for said employing unit.
For the purposes of this section, a contractor registered under chapter 18.27 RCW or licensed under chapter 19.28 RCW shall not be responsible for any contributions for the work of any subcontractor if:
(1) The subcontractor is currently engaging in a business which is registered under chapter 18.27 RCW or licensed under chapter 19.28 RCW;
(2) There is no other person, firm or corporation doing the same work at the same time on the same project except two or more persons, firms or corporations may contract and do the same work at the same time on the same project if each person, firm or corporation has employees;
(3) The subcontractor has a principal place of business which would be eligible for a business deduction for internal revenue service tax purposes other than that furnished by the contractor for which the business has contracted to furnish services;
(4) The subcontractor maintains a separate set of books or records that reflect all items of income and expenses of the business; and
(5) The subcontractor has contracted to perform:
(a) The work of a contractor as defined in RCW 18.27.010; or
(b) The work of installing wires or equipment to convey electric current or installing apparatus to be operated by such current as it pertains to the electrical industry as described in chapter 19.28 RCW.
[ 1982 1st ex.s. c 18 § 15; 1979 ex.s. c 190 § 11; 1973 1st ex.s. c 158 § 10; 1949 c 214 § 21; 1945 c 35 § 101; Rem. Supp. 1949 § 9998-239.]
NOTES:
Severability—Conflict with federal requirements—1982 1st ex.s. c 18: See notes following RCW 50.12.200.
Effective date—1973 1st ex.s. c 158: See note following RCW 50.08.020.
Music or entertainment services purchasers, liability for unpaid contributions: RCW 50.04.148.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.140 - Collection remedies cumulative.

RCW 50.24.140
Collection remedies cumulative.
Remedies given to the state under this title for the collection of contributions, interest, or penalties shall be cumulative and no action taken by the commissioner or his or her duly authorized representative, the attorney general, or any other officer shall be construed to be an election on the part of the state or any of its officers to pursue any remedy to the exclusion of any other.
[ 2010 c 8 § 13033; 1979 ex.s. c 190 § 12; 1945 c 35 § 102; Rem. Supp. 1945 § 9998-240. Prior: 1943 c 127 § 10.]
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.150 - Contribution adjustments and refunds.

RCW 50.24.150
Contribution adjustments and refunds.
No later than three years after the date on which any contributions, interest, or penalties have been paid, an employer who has paid such contributions, interest, or penalties may file with the commissioner a petition in writing for an adjustment thereof in connection with subsequent contribution payments or for a refund thereof when such adjustment cannot be made. If the commissioner upon an ex parte consideration shall determine that such contributions, interest, penalties, or portion thereof were erroneously collected, he or she shall allow such employer to make an adjustment thereof without interest in connection with subsequent contribution payments by him or her, or if such adjustment cannot be made, the commissioner shall refund said amount without interest from the unemployment compensation fund: PROVIDED, HOWEVER, That after June 20, 1953, that refunds of interest on delinquent contributions or penalties shall be paid from the administrative contingency fund upon warrants issued by the treasurer under the direction of the commissioner. For like cause and within the same period, adjustment or refund may be made on the commissioner's own initiative. If the commissioner finds that upon ex parte consideration he or she cannot readily determine that such adjustment or refund should be allowed, he or she shall deny such application and notify the employer in writing.
[ 2010 c 8 § 13034; 1979 ex.s. c 190 § 13; 1953 ex.s. c 8 § 19; 1945 c 35 § 103; Rem. Supp. 1945 § 9998-241. Prior: 1943 c 127 § 10; 1941 c 253 § 11.]
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.160 - Election of coverage.

RCW 50.24.160
Election of coverage.
Except as provided in RCW 50.04.165, any employing unit for which services that do not constitute employment as defined in this title are performed may file with the commissioner a written election that all such services performed by any distinct class or group of individuals or by all individuals in its employment in one or more distinct establishments or places of business shall be deemed to constitute employment for all the purposes of this title for at least two calendar years. Upon the written approval of such election by the commissioner, such services shall be deemed to constitute employment subject to this title on and after the date stated in the approval. Services covered under this section shall cease to be deemed employment as of January 1st of any calendar year subsequent to the two-calendar year period, only if the employing unit files with the commissioner before January 15th of that year a written application for termination of coverage. Services for which an employing unit may elect coverage include, but are not limited to, maritime service as described in RCW 50.04.170.
[ 2013 c 75 § 1; 2007 c 146 § 6; 1977 ex.s. c 292 § 12; 1972 ex.s. c 35 § 1; 1971 c 3 § 14; 1959 c 266 § 6; 1951 c 265 § 8; 1951 c 215 § 9; 1945 c 35 § 104; Rem. Supp. 1945 § 9998-242.]
NOTES:
Conflict with federal requirements—2013 c 75: "If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is inoperative solely to the extent of the conflict, and the finding or determination does not affect the operation of the remainder of this act. Rules adopted under this act must meet federal requirements that are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state." [ 2013 c 75 § 3.]
Effective date—2007 c 146 §§ 5, 6, and 10-12: See note following RCW 50.04.310.
Conflict with federal requirements—Severability—2007 c 146: See notes following RCW 50.04.080.
Effective dates—1977 ex.s. c 292: See note following RCW 50.04.116.
Construction—Compliance with federal act—1971 c 3: See RCW 50.44.080.
Severability—1951 c 265: See note following RCW 50.98.070.
Corporate officers, election of coverage: RCW 50.04.165.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.170 - Joint accounts.

RCW 50.24.170
Joint accounts.
(1) The commissioner shall prescribe regulations for the establishment, maintenance, and dissolution of joint accounts by two or more employers, and shall, in accordance with such regulations and upon application by two or more employers to establish such account, or to merge their several individual accounts in a joint account, maintain such joint account as if it constituted a single employer's account.
(2) Joint accounts may not be established for professional employer organizations, as defined in RCW 50.04.298, or third-party payers, as defined in RCW 50.04.248, and their clients.
[ 2007 c 146 § 17; 1945 c 35 § 105; Rem. Supp. 1945 § 9998-243. Prior: 1941 c 253 § 5.]
NOTES:
Conflict with federal requirements—Severability—2007 c 146: See notes following RCW 50.04.080.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.180 - Injunction proceedings.

RCW 50.24.180
Injunction proceedings.
Any employer who shall be delinquent in the payment of contributions, interest, or penalties may be enjoined upon the suit of the state of Washington from continuing in business in this state or employing persons herein until the delinquent contributions, interest, and penalties shall have been paid, or until the employer shall have furnished a good and sufficient bond in a sum equal to double the amount of contributions, interest, and penalties already delinquent, plus such further sum as the court shall deem adequate to protect the department in the collection of contributions, interest, and penalties which will become due from such employer during the next ensuing calendar year, said bond to be conditioned upon payment of all contributions, interest, and penalties due and owing within thirty days after the expiration of the next ensuing calendar year or at such earlier date as the court may fix.
Action pursuant to the provisions of this section may be instituted in the superior court of any county of the state wherein the employer resides, has its principal place of business, or where it has anyone performing services for it, whether or not such services constitute employment.
[ 1979 ex.s. c 190 § 14; 1945 c 35 § 106; Rem. Supp. 1945 § 998-244. Prior: 1943 c 127 § 10; 1941 c 253 § 11.]
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.190 - Limitation of actions.

RCW 50.24.190
Limitation of actions.
The commissioner shall commence action for the collection of contributions, interest, penalties, and benefit overpayments imposed by this title by assessment or suit within three years after a return is filed or notice of benefit overpayment is served. No proceedings for the collection of such amounts shall be begun after the expiration of such period.
In case of a false or fraudulent return with intent to evade contributions, interest, or penalties, or in the event of a failure to file a return, the contributions, interest, and penalties may be assessed or a proceeding in court for the collection thereof may be begun at any time.
[ 1979 ex.s. c 190 § 15; 1955 c 286 § 7. Prior: 1947 c 215 § 21, part; 1945 c 35 § 107, part; 1943 c 127 § 10, part; Rem. Supp. 1947 § 9998-245, part.]
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.200 - Chargeoff of uncollectible accounts.

RCW 50.24.200
Chargeoff of uncollectible accounts.
The commissioner may charge off as uncollectible and no longer an asset of the unemployment compensation fund or the administrative contingency fund, as the case may be, any delinquent contributions, interest, penalties, credits, or benefit overpayments if the commissioner is satisfied that there are no cost-effective means of collecting the contributions, interest, penalties, credits, or benefit overpayments.
[ 1989 c 78 § 1; 1979 ex.s. c 190 § 16; 1955 c 286 § 8. Prior: 1947 c 215 § 21, part; 1945 c 35 § 107, part; Rem. Supp. 1947 § 9998-245, part.]
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.210 - Contributions due and payable upon termination or disposal of business—Successor liability.

RCW 50.24.210
Contributions due and payable upon termination or disposal of business—Successor liability.
Whenever any employer quits business, or sells out, exchanges, or otherwise disposes of the employer's business or stock of goods, any contributions payable under this title shall become immediately due and payable, and the employer shall, within ten days, make a return and pay the contributions due; and any person who becomes a successor to such business shall become liable for the full amount of the contributions and withhold from the purchase price a sum sufficient to pay any contributions due from the employer until such time as the employer produces a receipt from the employment security department showing payment in full of any contributions due or a certificate that no contribution is due and, if such contribution is not paid by the employer within ten days from the date of such sale, exchange, or disposal, the successor shall become liable for the payment of the full amount of contributions, and the payment thereof by such successor shall, to the extent thereof, be deemed a payment upon the purchase price, and if such payment is greater in amount than the purchase price the amount of the difference shall become a debt due such successor from the employer.
No successor may be liable for any contributions due from the person from whom that person has acquired a business or stock of goods if that person gives written notice to the employment security department of such acquisition and no assessment is issued by the department within one hundred eighty days of receipt of such notice against the former operator of the business and a copy thereof mailed to such successor.
[ 1991 c 117 § 4.]
NOTES:
Conflict with federal requirements—Severability—Effective dates—1991 c 117: See notes following RCW 50.04.030.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.220 - Client employer liability—Collection.

RCW 50.24.220
Client employer liability—Collection.
(1) The client employer of a professional employer organization is liable for the payment of any taxes, interest, or penalties due.
(2) The professional employer organization may collect and pay taxes due to the department for unemployment insurance coverage from its client employers in accordance with its professional employer agreement. If such payments have been made to the professional employer organization by the client employer, the department shall first attempt to collect the contributions due from the professional employer organization.
(3) To collect any contributions, penalties, or interest due to the department from the professional employer organization, the department must follow the procedures contained in chapter 50.24 RCW. If the amount of contributions, interest, or penalties assessed by the commissioner pursuant to chapter 50.24 RCW is not paid by the professional employer organization within ten days, then the commissioner may follow the collection procedures in chapter 50.24 RCW. After the ten-day period, if the professional employer organization has not paid the total amount owing, the commissioner may also pursue the client employer to collect what is owed using the procedures contained in chapter 50.24 RCW.
[ 2007 c 146 § 11.]
NOTES:
Report on implementation and impact—2007 c 146 §§ 8-12: See note following RCW 50.04.298.
Effective date—2007 c 146 §§ 5, 6, and 10-12: See note following RCW 50.04.310.
Conflict with federal requirements—Severability—2007 c 146: See notes following RCW 50.04.080.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.24 - Contributions by Employers. › 50.24.230 - Corporate or limited liability company officers, members, and owners—Personal liability.

RCW 50.24.230
Corporate or limited liability company officers, members, and owners—Personal liability.
(1) Upon termination, dissolution, or abandonment of a corporate or limited liability company business, any officer, member, or owner who, having control or supervision of payment of unemployment tax contributions under RCW 50.24.010 or 50.24.014: (a) Willfully evades any contributions imposed under this title; (b) willfully destroys, mutilates, or falsifies any book, document, or record; or (c) willfully fails to truthfully account for, or makes under oath, any false statement relating to the financial condition of the corporation or limited liability company business, is personally liable for any unpaid contributions and interest and penalties on those contributions. For purposes of this section, "willfully" means an intentional, conscious, and voluntary course of action.
(2) Persons liable under subsection (1) of this section are liable only for contributions that became due during the period he or she had the control, supervision, responsibility, or duty to act for the corporation or limited liability company, plus interest and penalties on those contributions.
(3) Persons liable under subsection (1) of this section are exempt from liability if all of the assets of the corporation or limited liability company have been applied to its debts through bankruptcy or receivership.
(4) Any person having been issued a notice of assessment under this section is entitled to the appeal procedures under chapter 50.32 RCW.
(5) This section applies only when the employment security department determines that there is no reasonable means of collecting the contributions owed directly from the corporation or limited liability company.
(6) This section does not relieve the corporation or limited liability company of other tax liabilities under this title or impair other tax collection remedies afforded by law.
(7) Collection authority and procedures described in this chapter apply to collections under this section.
[ 2007 c 146 § 18.]
NOTES:
Conflict with federal requirements—Severability—2007 c 146: See notes following RCW 50.04.080.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.29 - Employer Experience Rating. › 50.29.027 - Benefit ratio computed for 1985 and thereafter.

RCW 50.29.027
Benefit ratio computed for 1985 and thereafter.
For the rate year 1985 and each rate year thereafter, a benefit ratio shall be computed for each qualified employer by dividing the total amount of benefits charged to the account of the employer during the forty-eight consecutive months immediately preceding the computation date by the taxable payrolls of the employer for the same forty-eight month period as reported to the department by the cut-off dates. The division shall be carried to the sixth decimal place with the remaining fraction, if any, disregarded.
[ 1984 c 205 § 4.]
NOTES:
Conflict with federal requirements—Severability—Effective dates—1984 c 205: See notes following RCW 50.20.120.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.29 - Employer Experience Rating. › 50.29.030 - "Wages" defined for purpose of prorating benefit charges.

RCW 50.29.030
"Wages" defined for purpose of prorating benefit charges.
For the purpose of prorating benefit charges "wages" shall mean "wages" as defined for purpose of payment of benefits in RCW 50.04.320.
[ 1970 ex.s. c 2 § 12.]
NOTES:
Effective date—1970 ex.s. c 2: See note following RCW 50.04.020.
Government or retirement pension plan payments as remuneration or wages—Recovery of excess over benefits allowable, limitations: RCW 50.04.323.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.29 - Employer Experience Rating. › 50.29.041 - Contribution rate—Solvency surcharge.

RCW 50.29.041
Contribution rate—Solvency surcharge.
Except for contributions assessed for rate years 2021, 2022, 2023, 2024, and 2025, the contribution rate of each employer subject to contributions under RCW 50.24.010 shall include a solvency surcharge determined as follows:
(1) This section shall apply to employers' contributions for a rate year immediately following a cut-off date only if, on the cut-off date, the balance in the unemployment compensation fund is determined by the commissioner to be an amount that will provide fewer than seven months of unemployment benefits.
(2) The solvency surcharge shall be the lowest rate necessary, as determined by the commissioner, but not more than two-tenths of one percent, to provide revenue during the applicable rate year that will fund unemployment benefits for the number of months that is the difference between nine months and the number of months for which the balance in the unemployment compensation fund on the cut-off date will provide benefits.
(3) The basis for determining the number of months of unemployment benefits shall be the same basis used in RCW 50.29.025(1)(b)(i)(B).
[ 2021 c 2 § 19; 2006 c 13 § 5; 2003 2nd sp.s. c 4 § 16.]
NOTES:
Intent—Conflict with federal requirements—Effective date—2021 c 2: See notes following RCW 50.04.323.
Application—2006 c 13 §§ 4 and 5: See note following RCW 50.29.025.
Conflict with federal requirements—Part headings not law—Severability—2006 c 13: See notes following RCW 50.20.120.
Conflict with federal requirements—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.29 - Employer Experience Rating. › 50.29.064 - Rules to implement 2006 c 47.

RCW 50.29.064
Rules to implement 2006 c 47.
The commissioner of the employment security department may adopt rules necessary to implement chapter 47, Laws of 2006.
[ 2006 c 47 § 4.]
NOTES:
Conflict with federal requirements—Severability—Effective date—Retroactive application—2006 c 47: See notes following RCW 50.29.062.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.29 - Employer Experience Rating. › 50.29.065 - Notice of benefits paid and charged to employer's account.

RCW 50.29.065
Notice of benefits paid and charged to employer's account.
Within thirty days after the end of every calendar quarter, the commissioner shall notify each employer of the benefits received during that quarter by each claimant for whom he or she is the base year employer and the amount of those benefits charged to his or her experience rating account.
[ 1984 c 205 § 10.]
NOTES:
Conflict with federal requirements—Severability—Effective dates—1984 c 205: See notes following RCW 50.20.120.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.29 - Employer Experience Rating. › 50.29.070 - Notice of employer benefit charges and rate of contribution—Review and appeal.

RCW 50.29.070
Notice of employer benefit charges and rate of contribution—Review and appeal.
(1) Within a reasonable time after the computation date each employer shall be notified of the employer's rate of contribution as determined for the succeeding rate year and factors used in the calculation. Beginning with rate year 2005, the notice must include the amount of the contribution rate that is attributable to each component of the rate under RCW 50.29.025(1).
(2) Any employer dissatisfied with the benefit charges made to the employer's account for the twelve-month period immediately preceding the computation date or with his or her determined rate may file a request for review and redetermination with the commissioner within thirty days of the mailing of the notice to the employer, showing the reason for such request. Should such request for review and redetermination be denied, the employer may, within thirty days of the mailing of such notice of denial, file with the appeal tribunal a petition for hearing which shall be heard in the same manner as a petition for denial of refund. The appellate procedure prescribed by this title for further appeal shall apply to all denials of review and redetermination under this section.
[ 2022 c 61 § 2; 2022 c 17 § 2; 2003 2nd sp.s. c 4 § 19; 1990 c 245 § 8; 1983 1st ex.s. c 23 § 19; 1973 1st ex.s. c 158 § 14; 1970 ex.s. c 2 § 16.]
NOTES:
Reviser's note: This section was amended by 2022 c 17 § 2 and by 2022 c 61 § 2, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Effective date—2022 c 61: See note following RCW 50.29.025.
Conflict with federal requirements—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Conflict with federal requirements—Effective dates—1990 c 245: See notes following RCW 50.04.030.
Conflict with federal requirements—Effective dates—Construction—1983 1st ex.s. c 23: See notes following RCW 50.04.073.
Effective date—1973 1st ex.s. c 158: See note following RCW 50.08.020.
Effective date—1970 ex.s. c 2: See note following RCW 50.04.020.
Appeal on denial of refund: RCW 50.32.030, 50.32.050.
Appeal to the courts: RCW 50.32.120.
Review by commissioner: RCW 50.32.070.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.29 - Employer Experience Rating. › 50.29.080 - Redetermination and correction of employer's contribution rate.

RCW 50.29.080
Redetermination and correction of employer's contribution rate.
The commissioner may redetermine any contribution rate if, within three years of the rate computation date he or she finds that the rate as originally computed was erroneous.
In the event that the redetermined rate is lower than that originally computed the difference between the amount paid and the amount which should have been paid on the employer's taxable payroll for the rate year involved shall be established as a credit against his or her tax liability; however, if the redetermined rate is higher than that originally computed the difference between the amount paid and the amount which should have been paid on the employer's taxable payroll shall be assessed against the employer as contributions owing for the rate year involved.
The redetermination of an employer's contribution rate shall not affect the contribution rates which have been established for any other employer nor shall such redetermination affect any other computation made pursuant to this title.
The employer shall have the same rights to request review and redetermination as he or she had from his or her original rate determination.
[ 2010 c 8 § 13035; 1970 ex.s. c 2 § 17.]
NOTES:
Effective date—1970 ex.s. c 2: See note following RCW 50.04.020.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.29 - Employer Experience Rating. › 50.29.090 - Contribution rates for client employers.

RCW 50.29.090
Contribution rates for client employers.
For purposes of this title, each client employer of a professional employer organization is assigned its individual contribution rate based on its own experience.
[ 2007 c 146 § 10.]
NOTES:
Report on implementation and impact—2007 c 146 §§ 8-12: See note following RCW 50.04.298.
Effective date—2007 c 146 §§ 5, 6, and 10-12: See note following RCW 50.04.310.
Conflict with federal requirements—Severability—2007 c 146: See notes following RCW 50.04.080.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.010 - Appeal tribunals.

RCW 50.32.010
Appeal tribunals.
The commissioner shall establish one or more impartial appeal tribunals, each of which shall consist of an administrative law judge appointed under chapter 34.12 RCW who shall decide the issues submitted to the tribunal. No administrative law judge may hear or decide any disputed claim in any case in which he or she is an interested party. Wherever the term "appeal tribunal" or "the appeal tribunal" is used in this title the same refers to an appeal tribunal established under the provisions of this section. Notice of any appeal or petition for hearing taken to an appeal tribunal in any proceeding under this title may be filed with such agency as the commissioner may by regulation prescribe.
[ 2010 c 8 § 13036; 1981 c 67 § 30; 1945 c 35 § 117; Rem. Supp. 1945 § 9998-255. Prior: 1943 c 127 § 4; 1941 c 253 § 4.]
NOTES:
Effective dates—Severability—1981 c 67: See notes following RCW 34.12.010.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.020 - Filing of benefit appeals.

RCW 50.32.020
Filing of benefit appeals.
The applicant or claimant, his or her most recent employing unit or any interested party which the commissioner by regulation prescribes, may file an appeal from any determination or redetermination with the appeal tribunal within thirty days after the date of notification or mailing, whichever is earlier, of such determination or redetermination to his or her last known address: PROVIDED, That in the event an appeal with respect to any determination is pending as of the date when a redetermination thereof is issued, such appeal, unless withdrawn, shall be treated as an appeal from such redetermination. Any appeal from a determination of denial of benefits which is effective for an indefinite period shall be deemed to be an appeal as to all weeks subsequent to the effective date of the denial for which benefits have already been denied. If no appeal is taken from any determination, or redetermination, within the time allowed by the provisions of this section for appeal therefrom, said determination, or redetermination, as the case may be, shall be conclusively deemed to be correct except as hereinbefore provided in respect to reconsideration by the commissioner of any determination.
[ 1987 c 61 § 1; 1951 c 215 § 10; 1945 c 35 § 118; Rem. Supp. 1945 § 9998-256. Prior: 1943 c 127 § 4; 1941 c 253 § 4; 1939 c 214 § 4; 1937 c 162 § 6.]
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.025 - Mailed appeal or petition.

RCW 50.32.025
Mailed appeal or petition.
The appeal or petition from a determination, redetermination, order and notice of assessment, appeals decision, or commissioner's decision which is (1) transmitted through the United States mail, shall be deemed filed and received by the addressee on the date shown by the United States postal service cancellation mark stamped by the United States postal service employees upon the envelope or other appropriate wrapper containing it or, (2) mailed but not received by the addressee, or where received and the United States postal service cancellation mark is illegible, erroneous or omitted, shall be deemed filed and received on the date it was mailed, if the sender establishes by competent evidence that the appeal or petition was deposited in the United States mail on or before the date due for filing: PROVIDED, That in the case of a metered cancellation mark by the sender and a United States postal service cancellation mark on the same envelope or other wrapper, the latter shall control: PROVIDED, FURTHER, That in any of the above circumstances, the appeal or petition must be properly addressed and have sufficient postage affixed thereto.
[ 1975 1st ex.s. c 228 § 4; 1969 ex.s. c 200 § 1.]
NOTES:
Effective date—1975 1st ex.s. c 228: See note following RCW 50.04.355.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.030 - Appeal from order and notice of assessment.

RCW 50.32.030
Appeal from order and notice of assessment.
When an order and notice of assessment has been served upon or mailed to a delinquent employer, as heretofore provided, such employer may within thirty days thereafter file a petition in writing with the appeal tribunal, stating that such assessment is unjust or incorrect and requesting a hearing thereon. Such petition shall set forth the reasons why the assessment is objected to and the amount of contributions, if any, which said employer admits to be due the employment security department. If no such petition be filed with the appeal tribunal within thirty days, the assessment shall be conclusively deemed to be just and correct: PROVIDED, That in such cases, and in cases where payment of contributions, interest, or penalties has been made pursuant to a jeopardy assessment, the commissioner may properly entertain a subsequent application for refund. The filing of a petition on a disputed assessment with the appeal tribunal shall stay the distraint and sale proceeding provided for in this title until a final decision thereon shall have been made, but the filing of such petition shall not affect the right of the commissioner to perfect a lien, as provided by this title, upon the property of the employer. The filing of a petition on a disputed assessment shall stay the accrual of interest and penalties on the disputed contributions until a final decision shall have been made thereon.
Within thirty days after notice of denial of refund or adjustment has been mailed or delivered (whichever is the earlier) to an employer, the employer may file a petition in writing with the appeal tribunal for a hearing thereon: PROVIDED, That this right shall not apply in those cases in which assessments have been appealed from and have become final. The petitioner shall set forth the reasons why such hearing should be granted and the amount which the petitioner believes should be adjusted or refunded. If no such petition be filed within said thirty days, the determination of the commissioner as stated in said notice shall be final.
[ 1987 c 111 § 6; 1987 c 61 § 2; 1983 1st ex.s. c 23 § 20; 1959 c 266 § 7; 1949 c 214 § 23; 1945 c 35 § 119; Rem. Supp. 1949 § 9998-257.]
NOTES:
Reviser's note: This section was amended by 1987 c 61 § 2 and by 1987 c 111 § 6, each without reference to the other. Both amendments are incorporated in the publication of this section pursuant to RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Conflict with federal requirements—Severability—Effective date—1987 c 111: See notes following RCW 50.12.220.
Conflict with federal requirements—Effective dates—Construction—1983 1st ex.s. c 23: See notes following RCW 50.04.073.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.040 - Benefit appeal procedure.

RCW 50.32.040
Benefit appeal procedure.
In any proceeding before an appeal tribunal involving:
(1) A dispute of an individual's initial determination, determination of allowance or denial of allowance of benefits, or redetermination of allowance or denial of benefits, all matters covered by such initial determination, determination, or redetermination shall be deemed to be in issue irrespective of the particular ground or grounds set forth in the notice of appeal.
(2) An individual's right to benefits, all parties shall be afforded an opportunity for hearing after not less than seven days' notice in accordance with RCW 34.05.434.
(3) An appeal relating to benefit determinations or benefit claims, the appeal tribunal, after affording the parties reasonable opportunity for fair hearing, shall render its decision affirming, modifying, or setting aside the determination or decisions of the unemployment compensation division. The parties shall be duly notified of such appeal tribunal's decision together with its reasons therefor, which shall be deemed to be the final decision on the initial determination or the claim for waiting period credit or the claim for benefits unless, within thirty days after the date of notification or mailing, whichever is the earlier, of such decision, further appeal is perfected pursuant to the provisions of this title relating to review by the commissioner.
[ 2023 c 85 § 1; 2003 2nd sp.s. c 4 § 32; 1989 c 175 § 117; 1987 c 61 § 3; 1981 c 35 § 10; 1973 c 73 § 8; 1945 c 35 § 120; Rem. Supp. 1945 § 9998-258. Prior: 1943 c 127 § 4; 1941 c 253 § 4; 1939 c 214 § 4; 1937 c 162 § 6.]
NOTES:
Conflict with federal requirements—2023 c 85: "If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is inoperative solely to the extent of the conflict, and the finding or determination does not affect the operation of the remainder of this act. Rules adopted under this act must meet federal requirements that are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state." [ 2023 c 85 § 2.]
Conflict with federal requirements—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Effective date—1989 c 175: See note following RCW 34.05.010.
Severability—1981 c 35: See note following RCW 50.22.030.
Effective dates—1973 c 73: See note following RCW 50.04.030.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.050 - Contributions appeal procedure.

RCW 50.32.050
Contributions appeal procedure.
In any proceeding before an appeal tribunal involving an appeal from a disputed order and notice of assessment (for contributions, interest, or penalties due) a disputed denial of refund or adjustment (of contributions, interest, or penalties paid) or a disputed experience rating credit, the appeal tribunal, after affording the parties a reasonable opportunity for hearing, shall affirm, modify or set aside the notice of assessment, denial of refund or experience rating credit. The parties shall be duly notified of such appeal tribunal's decision together with its reasons therefor which shall be deemed to be the final decision on the order and notice of assessment, denial of refund or experience rating credit, as the case may be, unless within thirty days after the date of notification or mailing, whichever is the earlier, of such decision, further appeal is perfected pursuant to the provisions of this title relating to review by the commissioner.
[ 1987 c 61 § 4; 1983 1st ex.s. c 23 § 21; 1949 c 214 § 24; 1945 c 35 § 121; Rem. Supp. 1949 § 9998-259.]
NOTES:
Conflict with federal requirements—Effective dates—Construction—1983 1st ex.s. c 23: See notes following RCW 50.04.073.
Review by commissioner: RCW 50.32.070.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.060 - Conduct of appeal hearings.

RCW 50.32.060
Conduct of appeal hearings.
The manner in which any dispute shall be presented to the appeal tribunal, and the conduct of hearings and appeals, shall be in accordance with regulations prescribed by the commissioner for determining the rights of the parties, whether or not such regulations conform to common law or statutory rules of evidence and other technical rules of procedure. A full and complete record shall be kept of all appeal tribunal proceedings. All testimony at any appeal tribunal hearing shall be recorded, but need not be transcribed unless further appeal is taken.
[ 1945 c 35 § 122; Rem. Supp. 1945 § 9998-260.]
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.070 - Petition for review by commissioner.

RCW 50.32.070
Petition for review by commissioner.
Within thirty days from the date of notification or mailing, whichever is the earlier, of any decision of an appeal tribunal, the commissioner on his or her own order may, or upon petition of any interested party shall, take jurisdiction of the proceedings for the purpose of review thereof. Appeal from any decision of an appeal tribunal may be perfected so as to prevent finality of such decision if, within thirty days from the date of mailing the appeal tribunal decision, or notification thereof, whichever is the earlier, a petition in writing for review by the commissioner is received by the commissioner or by such representative of the commissioner as the commissioner by regulation shall prescribe. The commissioner may also prevent finality of any decision of an appeal tribunal and take jurisdiction of the proceedings for his or her review thereof by entering an order so providing on his or her own motion and mailing a copy thereof to the interested parties within the same period allowed herein for receipt of a petition for review. The time limit provided herein for the commissioner's assumption of jurisdiction on his or her own motion for review shall be deemed to be jurisdictional.
[ 1987 c 61 § 5; 1975 1st ex.s. c 228 § 5; 1947 c 215 § 31; 1945 c 35 § 123; Rem. Supp. 1947 § 9998-261.]
NOTES:
Effective date—1975 1st ex.s. c 228: See note following RCW 50.04.355.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.075 - Waiver of time for appeal or petition.

RCW 50.32.075
Waiver of time for appeal or petition.
For good cause shown the appeal tribunal or the commissioner may waive the time limitations for administrative appeals or petitions set forth in the provisions of this title.
[ 1975 1st ex.s. c 228 § 16.]
NOTES:
Effective date—1975 1st ex.s. c 228: See note following RCW 50.04.355.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.080 - Commissioner's review procedure.

RCW 50.32.080
Commissioner's review procedure.
After having acquired jurisdiction for review, the commissioner shall review the proceedings in question. Prior to rendering his or her decision, the commissioner may order the taking of additional evidence by an appeal tribunal to be made a part of the record in the case. Upon the basis of evidence submitted to the appeal tribunal and such additional evidence as the commissioner may order to be taken, the commissioner shall render his or her decision in writing affirming, modifying, or setting aside the decision of the appeal tribunal. Alternatively, the commissioner may order further proceedings to be held before the appeal tribunal, upon completion of which the appeal tribunal shall issue a decision in writing affirming, modifying, or setting aside its previous decision. The new decision may be appealed under RCW 50.32.070. The commissioner shall mail his or her decision to the interested parties at their last known addresses.
[ 2010 c 8 § 13037; 1982 1st ex.s. c 18 § 8; 1945 c 35 § 124; Rem. Supp. 1945 § 9998-262.]
NOTES:
Severability—Conflict with federal requirements—1982 1st ex.s. c 18: See notes following RCW 50.12.200.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.090 - Finality of commissioner's decision.

RCW 50.32.090
Finality of commissioner's decision.
Any decision of the commissioner involving a review of an appeal tribunal decision, in the absence of a petition therefrom as provided in chapter 34.05 RCW, becomes final thirty days after service. The commissioner shall be deemed to be a party to any judicial action involving any such decision and shall be represented in any such judicial action by the attorney general.
[ 1989 c 175 § 118; 1973 1st ex.s. c 158 § 15; 1945 c 35 § 125; Rem. Supp. 1945 § 9998-263.]
NOTES:
Effective date—1989 c 175: See note following RCW 34.05.010.
Effective date—1973 1st ex.s. c 158: See note following RCW 50.08.020.
Procedure for judicial review: RCW 50.32.120.
2023 Revised Code of Washington › Title 50 - Unemployment Compensation › Chapter 50.32 - Review, Hearings, and Appeals. › 50.32.095 - Commissioner's decisions as precedents—Publication.

RCW 50.32.095
Commissioner's decisions as precedents—Publication.
The commissioner may designate certain commissioner's decisions as precedents. The commissioner's decisions designated as precedents shall be published and made available to the public by the department.
[ 1982 1st ex.s. c 18 § 9.]
NOTES:
Severability—Conflict with federal requirements—1982 1st ex.s. c 18: See notes following RCW 50.12.200.