reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-040 - How should employers report hours worked? (RCW 5012070)

Current through Register Vol. 24-14, July 15, 2024
This section defines the hours that employers must include on
				  the quarterly tax and wage report.
(1)
Vacation pay.
Report the number of hours an employee is on paid
				leave. Do not report payments made in place of vacation time as hours
				worked.
(2)
Sick leave
				pay.
As provided in
				RCW
				   50.04.330(1), any payments
				made to an employee under a qualified plan for sickness or accident disability,
				insurance or annuities, medical or hospitalization expenses in connection with
				sickness or accident disability, death or retirement are not considered wages
				or compensation. Do not report these as hours or wages. For payments under a
				nonqualified plan, report both wages and hours.
(3)
Overtime.
Report the number
				of hours actually worked for which overtime pay or compensatory time is
				provided, without regard to the amount of wages or compensation paid.
(4)
Commissioned or piecework
				employees.
Report the actual number of hours worked by employees paid by
				commission or by piecework. If there are no reliable time keeping records,
				report a full-time commissioned or piecework employee for 40 hours worked for
				each week in which any of their duties were performed.
(5)
Wages in lieu of notice.
When an employee is paid wages in lieu of notice of termination, report the
				actual number of hours for which they were paid. Wages in lieu of notice of
				termination pays the employee whose services have been terminated by the
				employer for the amount of wages they would have earned during the notice
				period.
(6)
Employees on
				salary.
If a salaried employee works other than the regular 40-hour
				week, report the actual number of hours worked. If there are no reliable time
				keeping records, report 40 hours for each week in which a full-time salaried
				employee worked.
(7)
Faculty
				employees.
Faculty members of community and technical colleges must
				teach at least 15 classroom or laboratory hours to be considered full-time. A
				teaching load of less than 15 hours of instruction is considered part-time.
(a) If there is no reliable hourly
				information, report the hours of instruction as part-time based on 15 credits
				as a fulltime teaching load and 35 hours as full-time employment for a week.
				For example, an instructor teaches 12 credits per week. Twelve divided by 15
				equals 80 percent. Thirty-five hours times 80 percent equals 28 hours. The
				employer should report the 28 hours to the department on the employer's
				quarterly tax and wage report.
(b)
				Any part-time salaried instructor who does not establish a valid claim because
				of this formula may provide the department with evidence of hours worked that
				exceeds the hours reported by the employer.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-050 - What records must every employer keep? (RCW 5012070)

Current through Register Vol. 24-14, July 15, 2024
The commissioner requires every employer to keep true and
				  accurate business, financial, and employment records which are deemed necessary
				  for the effective administration of chapter 50.12 RCW.
(1)
Employment records.
Every
				employer shall with respect to each worker, make, keep, and preserve original
				records containing all of the following information for four calendar years
				following the calendar year in which employment occurred:
(a) The name of each worker;
(b) The Social Security number of each
				worker;
(c) The beginning date of
				employment for each worker and, if applicable, the separation date of
				employment of each worker;
(d) The
				basis upon which wages and/or remuneration are paid to each worker;
(e) The standard occupational classification
				code or job title associated with the worker's job duties. An Indian tribe, as
				defined in 26 U.S.C. §
											3306, may elect to report the standard
				occupational classifications or job titles of workers. If an Indian tribe
				elects to report standard occupational classifications or job titles, it
				retains the option to opt out of reporting at any time for any reason it deems
				necessary;
(f) The location where
				such services were performed;
(g) A
				summary time record for each worker showing the calendar day or days of the
				week work was performed and the actual number of hours worked each
				day;
(h) The workers' total gross
				pay period earnings;
(i) The
				specific sums withheld from the earnings of each worker, and the purpose of
				each sum withheld to equate to net pay; and
(j) The cause for any discharge where a
				worker was separated from the job due to discharge; or the cause of any quit
				where a worker quit the job if the cause for the quit is known.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-055 - What additional records must farm operators or farm labor contractors keep? (RCW 50.04.155 and 50.12.070.)

Current through Register Vol. 24-14, July 15, 2024
(1) Farm operators and farm labor contractors
				must keep the records required under WAC
				192-310-050.
(2) Farm operators who contract with a crew
				leader or a farm labor contractor must keep original records containing the
				following information:
(a) The beginning and
				ending dates of the contract;
(b)
				The types of services performed;
(c) The number of persons performing such
				services;
(d) The name of the
				contractor or crew leader; and
(e)
				Evidence the farm labor contractor is licensed as required by chapter 19.30
				RCW.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-060 - Tips as wages

Current through Register Vol. 24-14, July 15, 2024
"Tips as wages" are those tips an employee is required to
				  report to the employer by federal law.
(1) The employer must report tips each
				quarter on an "as paid" basis. Tips are considered paid when the employee
				reports them to the employer for federal income tax purposes; or when they are
				distributed by the employer to the employee.
(2) Tips will not be treated as wages when an
				individual's benefits are calculated if the individual did not report their
				value to the employer.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 07-22-055, §
											192-310-060, filed 11/1/07,
					 effective 12/2/07. Statutory Authority:
					 Chapters
					 34.05,
					 50.12 RCW and
					 RCW
					    50.04.320. 99-20-129, §
											192-310-060, filed 10/6/99,
					 effective 11/6/99.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-070 - Value of meals, lodging and in kind compensation - Payment by means other than cash - RCW 50.04.320

Current through Register Vol. 24-14, July 15, 2024
(1) The
				employer should not report the value of meals or lodging provided to an
				employee for the convenience of the employer unless the value equals
				twenty-five percent or more of the employee's total pay during a pay period.
				Meals or lodging provided on the employer's premises or as a condition of
				employment will be considered as provided for the convenience of the
				employer.
(2) Compensation for
				personal services paid in kind (in any form other than cash), will be given its
				current prevailing market value. This value will be treated as wages in
				computing the unemployment insurance taxes that are due. If the value of an
				item is set by a hiring contract, the department will treat the value set by
				the contract as the actual value.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 07-22-055, §
											192-310-070, filed 11/1/07,
					 effective 12/2/07. Statutory Authority:
					 Chapters
					 34.05,
					 50.12 RCW and
					 RCW
					    50.04.320. 99-20-130, §
											192-310-070, filed 10/6/99,
					 effective 11/6/99.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-080 - When are performers in small performing arts industries who receive stipends not considered to be in employment? (RCW 50.04.275.)

Current through Register Vol. 24-14, July 15, 2024
(1) A person who is
				participating in a performance for an employer in subsection (2) of this
				section is not considered to be in employment if the person receives no
				remuneration other than a nominal stipend.
(2) This section only applies to employers
				that are classified in the North American industry classification system as
				theater companies, dinner theaters, dance companies, musical groups and musical
				artists, and museums. The employer may not employ more than three individuals
				during any portion of a day during a calendar year. If an organization employs
				no more than three individuals who regularly exceed half-time employment, it
				will be presumed to meet this test.
If an employer becomes ineligible during the course of a
				  year, the employer must from that time forward until the end of the calendar
				  year treat persons who receive only a nominal stipend as in employment.
(3) As used in this section,
				"participating in a performance" includes serving as an actor or actress,
				musician, lighting technician, costume designer, stagehand, or in performing
				other functions relating specifically to the performance.
(4) A stipend is nominal when it is a fixed
				sum of money which the employer pays periodically to defray incidental expenses
				involved in participating in a performance and which does not exceed the amount
				specified under WAC
				192-100-500(5).
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 07-23-127, §
											192-310-080, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-090 - When is "casual labor" exempt from unemployment insurance? (RCW 50.04.270.)

Current through Register Vol. 24-14, July 15, 2024
"Casual labor" that is not in the course of the employer's
				  trade or business and does not promote or advance the employer's trade or
				  business is not considered employment. This exemption only applies to services
				  such as yard work or minor repair work which is performed for a private
				  individual on nonbusiness property. Any employment which is treated as a
				  business expense does not qualify for this exemption.
"Domestic service" is considered a separate exemption under
				  RCW
				     50.04.160.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 13-09-010, §
											192-310-090, filed 4/5/13,
					 effective 5/6/13; 07-23-127, §
											192-310-090, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-095 - When are musicians and entertainers exempt from unemployment insurance? (RCW 50.04.148.)

Current through Register Vol. 24-14, July 15, 2024
Musicians or entertainers who contract to perform specific
				  engagements with a purchaser are not considered in employment when they provide
				  no other duties for the purchaser and are not regularly and continuously
				  employed by the purchaser. This exemption only applies if the primary business
				  purpose of the purchaser is not music or entertainment. The music or
				  entertainment provided must be incidental to the primary business activity of
				  the purchaser. An example would be a tavern that periodically contracts with
				  different bands to play live music.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 07-23-127, §
											192-310-095, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-100 - What notices does the department require or recommend employers to post?

Current through Register Vol. 24-14, July 15, 2024
(Relating to
				  RCW
				     50.20.140,
				  50.12.290,
				  50.44.045,
				  50.24.160, and
				  50.04.170.)
(1) Employers who are responsible for
				unemployment insurance coverage of their employees must post and maintain
				printed notices to individuals who are employed by the employer. The notices
				provide information to individuals who may be unemployed about how to apply for
				benefits. The notices are to be posted in conspicuous places close to the
				actual location where the personal services are performed.
(2) The department will provide required
				notices to employers without charge. The department will send required notices
				to employers when they file a master application for a business license
				registering for unemployment insurance. The department will send updated
				notices to employers when there are substantive changes in the
				information.
(3) The department may
				also make recommendations of additional materials to post.
(4) A church, a convention or association of
				churches, or an organization which is operated primarily for religious purposes
				and which is operated, supervised, controlled, or principally supported by a
				church or a convention or association of churches shall display in a
				conspicuous place a poster giving notice that its employees are not considered
				in employment for purposes of unemployment insurance. The department shall make
				these posters available without charge.
(5)
(a) The
				owner of a boat with an operating crew normally made up of fewer than ten
				individuals engaged in the catching of fish or other forms of aquatic animal
				life must provide the individual members of the operating crew written notice,
				or post such notice in a conspicuous place, that states these individuals are
				not covered for unemployment insurance purposes unless the owner chooses to
				voluntarily cover them, when the operating crew receives no remuneration other
				than the following:
(i) A share of the boat's
				catch (or the catch of multiple boats if the fishing operation involves more
				than one boat); or
(ii) A share of
				the proceeds from the sale of the catch.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-190 - When is a corporate officer with at least 10 percent ownership considered unemployed?

Current through Register Vol. 24-14, July 15, 2024
(1)
				This section applies if your claim for benefits is based on wages from a
				corporation that are 25 percent or more of your total covered base year wages
				and you are an officer of that corporation who:
(a) Owns 10 percent or more of the
				outstanding stock or shares of the corporation; or
(b) Has a family member who is also a
				corporate officer who owns 10 percent or more of the outstanding stock or
				shares of the corporation. For purposes of this section, a "family member" is a
				person related by blood or marriage or domestic partnership as parent,
				stepparent, grandparent, spouse or domestic partner, child, brother, sister,
				stepchild, adopted child, or grandchild.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-005 - What is "experience?" (RCW 50.29.021.)

Current through Register Vol. 24-14, July 15, 2024
As used in this chapter, the term "experience" includes
				  matters that have a direct relation to the risk of unemployment. Any benefits
				  paid that are based on wages paid by the employer and chargeable under
				  RCW
				     50.29.021 are considered
				  experience.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040. 10-23-064, §
											192-320-005, filed 11/12/10,
					 effective 12/13/10. Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040, and
					 50.12.042. 05-19-017, §
											192-320-005, filed 9/9/05,
					 effective 10/10/05.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-010 - When is experience transferred to a successor employer?

Current through Register Vol. 24-14, July 15, 2024
(1) Any benefits
				paid which are based on wages paid by the predecessor employer before the
				transfer of ownership must be charged to the successor employer. Just as the
				successor employer gets the organization, trade, business, assets, and
				experience of a predecessor employer as of the date of transfer, it must also
				get the benefit charges for past, current, or future claims connected to the
				predecessor employer (or a part of the predecessor employer that can be singled
				out) prior to the transfer.
(2)
				Once experience has been transferred, it becomes the successor employer's
				experience. It must be used to decide the successor's rates for any rate year
				that follows the year in which the transfer occurs. (There is an exception
				when, following the transfer, the successor does not have enough experience to
				be a qualified employer under
				RCW
				   50.29.010(6).) Since the
				transferred experience belongs to the successor employer, it may no longer be
				used to compute rates for the predecessor employer for rate years that
				follow.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040, and
					 50.12.042. 05-19-017, §
											192-320-010, filed 9/9/05,
					 effective 10/10/05.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-020

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					    50.12.010 and
					 50.12.040. 07-23-127, §
											192-320-020, filed 11/21/07,
					 effective 1/1/08. Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040, and
					 50.12.042. 05-19-017, §
											192-320-020, filed 9/9/05,
					 effective 10/10/05.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-025 - How are unemployment insurance tax rates determined for new employers? (RCW 50.29.025.)

Current through Register Vol. 24-14, July 15, 2024
(1)
				Beginning in rate year 2008, unemployment insurance tax rates for new employers
				shall be based on the history factor of new employers over the last three
				fiscal years applied to the experience tax and the social cost factor tax for
				each industry. The history factor shall be ninety percent, one hundred percent,
				or one hundred fifteen percent, based on the experience of new employers over
				the last three years, and shall be calculated under
				RCW
				   50.29.025.
(2) As used in this section:
(a) "NAICS" is an abbreviation for North
				American Industry Classification System;
(b) "Industry average array calculation
				factor rate" means the average experience-based tax rate for a particular
				industry. When multiplied by the history factor, it will be referred to as the
				"experience tax."
(c) "Industry
				average social cost factor rate" means the average social tax rate for a
				particular industry. When multiplied by the history factor, it will be referred
				to as the "social cost factor tax."
(d) "History factor" shall be ninety percent,
				one hundred percent, or one hundred fifteen percent, depending on the ratio of
				benefits charged and contributions paid in the last three fiscal years by
				employers who were not considered a "qualified employer" under WAC
				192-320-030 or were not
				delinquent on taxes under WAC
				192-320-035. It shall be computed
				annually and is not limited to a particular industry.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-030

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					    50.12.010 and
					 50.12.040. 07-23-127, §
											192-320-030, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-035

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040. 10-23-065, §
											192-320-035, filed 11/12/10,
					 effective 12/13/10. Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040, and
					 50.29.010. 09-24-009, §
											192-320-035, filed 11/20/09,
					 effective 12/21/09. Statutory Authority:
					 RCW
					    50.12.010 and
					 50.12.040. 07-23-127, §
											192-320-035, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-036 - How are unemployment insurance tax rates determined for employers who are delinquent on taxes or reports, beginning in rate year 2011?

Current through Register Vol. 24-14, July 15, 2024
(1) An employer that has not submitted by
				September 30th all reports, taxes, interest, and penalties required under Title
				50 RCW for the period preceding July 1st of any year is not a "qualified
				employer."
(2) For purposes of this
				section, the department will disregard unpaid taxes, interest, and penalties
				if:
(a) The unpaid taxes, interest, and
				penalties add up to less than either one hundred dollars or one-half of one
				percent of the employer's total tax reported for the twelve-month period
				immediately preceding July 1st. These minimum amounts only apply to taxes,
				interest, and penalties, not failure to submit the required tax and wage
				reports; or
(b) The unpaid taxes,
				interest, and penalties were found in a voluntary audit unless the department
				determines the employer did not make a good faith effort to comply with the
				law.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-040 - When will the department recalculate employer tax rates? (RCW 50.29.080.)

Current through Register Vol. 24-14, July 15, 2024
(1) The department
				may, at its discretion, recalculate the tax rate for any employer if it
				determines, within three years of the July 1 computation date, that the rate as
				originally computed was erroneous.
(2) Except as provided in subsection (1) of
				this section, an employer must submit a written request for rate review or
				recalculation before the department will recalculate a rate. This does not
				apply if the department determines that the department's error caused an
				incorrect tax rate.
(3) The
				department will not recalculate a tax rate at the request of the employer more
				than once in a calendar year.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 07-23-127, §
											192-320-040, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-065 - How does an employer request relief of benefit charges? (RCW 50.29.021.)

Current through Register Vol. 24-14, July 15, 2024
For purposes of
				  RCW
				     50.29.021, a contribution-paying base year
				  employer may request relief from certain benefit charges which result from the
				  payment of benefits to an individual. This section does not apply to local
				  governments.
(1)
Employer added
				to a monetary determination as the result of a redetermination.
The
				employer's request for relief of benefit charges must be received or postmarked
				within thirty days of when the department mails the notification of
				redetermination (Notice to Base Year Employer - EMS 166).
(2)
Timely response.
The
				commissioner may consider a request for relief of benefit charges that has not
				been received or postmarked within thirty days as timely if the employer
				establishes good cause for the untimely response.
(3)
Additional information.
(a) The employer shall provide the
				information requested by the department within thirty days of the mailing date
				of the department's request.
(b) It
				shall be the responsibility of the employer to provide all pertinent facts to
				the satisfaction of the department to make a determination of relief of
				benefits charges, or good cause for failure to respond in a timely
				manner.
(c) Failure to respond
				within thirty days will result in a denial of the employer's request for relief
				of benefit charges unless the employer establishes good cause for the untimely
				response.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-066 - Eligibility for relief from benefit charges from the COVID-19 unemployment account- Section 5, chapter 7, Laws of 2020

Current through Register Vol. 24-14, July 15, 2024
(1)
Application for relief.
The
				department will consider an employer's application to have a portion of
				unemployment benefits paid to an approved employee paid by the COVID-19
				unemployment account instead of charged to its experience rating account if the
				employer:
(a) Submits an application on a form
				approved by the department.
(i) Electronic
				application forms can be accessed on the department's website.
(ii) Paper application forms can be accessed
				by either downloading them from the department's website or calling the
				accounts management center and asking for a copy of the form to be sent via
				mail.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-070 - What conditions apply for relief of benefit charges due to a voluntary quit? (RCW 50.29.021)

Current through Register Vol. 24-14, July 15, 2024
(1) A
				contribution-paying base year employer, who has not been granted relief of
				charges under
				RCW
				   50.29.021(2), may request
				relief of charges for a voluntary quit not attributable to the employer under
				RCW
				   50.29.021(3) and WAC
				192-320-065.
				This section does not apply to local governments.
(2)
Reasons for a voluntary quit not
				attributable to the employer.
A claimant may have been denied
				unemployment benefits for voluntarily quitting work without good cause, but
				subsequently requalify for unemployment benefits through work and earnings.
				Even if the claimant has requalified for benefits, the following reasons for
				leaving work will be considered reasons not attributable to the employer:
(a) The claimant's illness or disability or
				the illness, disability or death of a member(s) of the claimant's immediate
				family;
(b) The claimant's domestic
				responsibilities;
(c) Accepting a
				job with another employer;
(d)
				Relocating for a spouse's or domestic partner's employment;
(e) Starting or resuming school or
				training;
(f) Being in
				jail;
(g) The distance to the job
				site when the job was accepted and the distance at the time of the quit
				remained the same; or the job location may have changed but the distance
				traveled or difficulty of travel was not increased;
(h) Being dissatisfied with wages, hours or
				other working conditions generally known when the job was accepted; and the
				working conditions are determined suitable for the occupation in the claimant's
				labor market; and
(i) Separation
				necessary to protect the claimant or any member of the claimant's immediate
				family from domestic violence or stalking; and
(j) Entry into an apprenticeship program
				approved by the Washington state apprenticeship training council.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-072 - Charging non-Washington combined-wage claims under RCW 50.29.021 (2)(j)

Current through Register Vol. 24-14, July 15, 2024
For purposes of
				  RCW
				     50.29.021(2)(j), the
				  benefits paid under a combined-wage claim, as that term is defined by
				  20
				  C.F.R. Sec. 616.6, filed in a state other
				  than Washington, and Washington is the transferring state, as that term is
				  defined by
				  20
				  C.F.R. Sec. 616.6, will be charged as
				  follows:
(1) All benefits paid under
				the combined-wage claim in the second quarter of 2020 will not be charged to
				the claimant's base year employer;
(2) All other benefits paid under the
				combined-wage claim in all other quarters will be charged to the claimant's
				base year employer, unless the employer is eligible for relief of benefit
				charges for reasons other than
				RCW
				   50.29.021(2)(j).
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-075 - Charges to the separating employer-RCW 50.29.021 (1)(c)

Current through Register Vol. 24-14, July 15, 2024
(1) If a claimant
				voluntarily quits work to accept a job with a new employer, 100 percent of
				benefits paid on the claim will be charged to the new employer when this new
				employer is the claimant's last employer, a base period employer, and a
				contribution-paying employer.
(2)
				If a claimant quits work because of the working conditions listed in this
				subsection, the employer from whom the separation occurred will be charged for
				100 percent of benefits paid on the claim if the employer is the claimant's
				last employer, a base period employer, and a contribution-paying employer.
				These working conditions include:
(a) A
				reduction in the individual's usual compensation of 25 percent or more under
				WAC
				192-150-115;
(b) A reduction in the individual's usual
				hours of 25 percent or more under WAC
				192-150-120;
(c) A change in the work location which
				caused a substantial increase in distance or difficulty of travel under WAC
				192-150-125;
(d) A deterioration in the individual's
				worksite safety under WAC
				192-150-130;
(e) Illegal activities in the individual's
				worksite under WAC
				192-150-135;
				or
(f) The individual's usual work
				was changed to work that violates the individual's religious convictions or
				sincere moral beliefs under WAC
				192-150-140.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-077 - In which quarter will the department charge employers for unemployment benefits paid to claimants?

Current through Register Vol. 24-14, July 15, 2024
Benefits will be charged to the quarter containing the first
				  day of the week claimed, regardless of when the department actually pays the
				  claimant for the week claimed.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-078 - Catastrophic occurrence

Current through Register Vol. 24-14, July 15, 2024
For the purposes of RCW     50.29.021 (3)(a)(iii):
(1) "Catastrophic occurrence" includes the
				presence of any dangerous, contagious, or infectious disease that is the
				subject of a public health emergency at the employer's plant, building,
				worksite, or other facility that causes the employer to close or severely
				curtail operations.
In order to qualify for relief of benefit charges, the
				  disease must be the subject of a public health emergency at the time of the
				  closure or curtailment of operations.
(2) "Employer's plant, building, worksite, or
				other facility" includes any building or worksite where the individual was
				working, even if that building or worksite is not owned by the
				employer.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-080 - Overpayments caused by incorrect reporting of wages and hours-RCW 50.12.070(2)(b) and 50.29.021(4)

Current through Register Vol. 24-14, July 15, 2024
(1)
				When an employer incorrectly reports an individual's wages or hours, and the
				claim becomes invalid due to a later correction in wages or hours, the
				department will charge that employer one hundred percent of benefits paid to
				that individual, except as provided in subsection (3) of this
				section.
(2) When an employer
				incorrectly reports an individual's wages and a claimant's weekly benefit
				amount or maximum benefits payable is reduced due to a later correction in
				wages, the department will charge that employer for the benefits that should
				not have been paid, but nonetheless were paid as a result of the employer's
				incorrect reports, except as provided in subsection (3) of this
				section.
(3) This section does not
				apply to the entities listed below. The department will charge only for the
				percentage of benefits that represent their percentage of base period wages.
				These include wages earned:
(a) In another
				state;
(b) From a local government
				employer;
(c) From the federal
				government; or
(d) From any branch
				of the United States military.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-081 - What constitutes an "event" for the purpose of determining if there is a pattern of failing to respond timely or adequately?-RCW 50.29.021(5)

Current through Register Vol. 24-14, July 15, 2024
(1) An event occurs
				if a benefit overpayment is created and the employer or the employer's agent
				significantly contributed to the overpayment by failing to respond timely or
				adequately without good cause to the department's written request for
				information relating to a claim.
(2) When deciding if an event has occurred,
				there must be a decision made by the department resulting in a benefit
				overpayment.
(3) An event may occur
				even if the employer is not in the base year of the claim.
(4) The department must examine past events
				which contributed to benefit overpayments when deciding if a pattern
				exists.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-082 - How will the department determine good cause exists for failing to respond timely or adequately? -RCW 50.29.021(5)

Current through Register Vol. 24-14, July 15, 2024
(1) The department may find that good cause
				exists in certain situations when the employer fails to respond due to an
				unforeseen event outside of the employer's or employer's agent's control, such
				as:
(a) The death or serious illness of the
				employer. "Serious illness" includes a request from a medical professional,
				local health official, or the Secretary of Health to be isolated or quarantined
				as a consequence of an infection from a disease that is the subject of a public
				health emergency, even if you or your immediate family member have not been
				actually diagnosed with the disease that is the subject of a public health
				emergency;
(b) Destruction of the
				employer's place of business or business records not caused by, or at the
				direction of, the employer or the employer's agent;
(c) Fraud or theft against the
				employer.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-083 - What is a written request for information?-RCW 50.29.021

Current through Register Vol. 24-14, July 15, 2024
For the purposes of this chapter, a written request for
				  information relating to a claim is a paper or electronic transmission by the
				  department requesting information from an employer or an employer's
				  agent.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-084 - What is an employer's agent?- RCW 50.29.021

Current through Register Vol. 24-14, July 15, 2024
For the purposes of this chapter, the employer's agent is
				  the employer's designated representative responsible for providing information
				  to the department.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-320 - Experience rating and benefit charging › Section 192-320-085 - When is an overpayment of benefits credited to an employer's account?

Current through Register Vol. 24-14, July 15, 2024
Benefits paid shall be recoverable to the extent allowable
				  pursuant to
				  RCW
				     50.20.190 in the event that the decision
				  allowing benefits is ultimately modified or reversed. Benefit credits in an
				  amount equal to the erroneous charges shall be applied to the employer's
				  account for the quarter in the calendar year in which benefits were originally
				  charged.
Statutory Authority:
				  RCW
				  50.12.010,
				  50.12.040. WSR 10-23-064, §
										192-320-085, filed 11/12/10,
				  effective 12/13/10; WSR 10-16-038, §
										192-320-085, filed 7/26/10,
				  effective 8/26/10. WSR 13-23-007, §
										192-320-085, filed 11/7/2013,
				  effective 12/8/2013
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-330 - Collections and refunds › Section 192-330-100 - Adjustments and refunds - Reduction of refund if wages reported in error - RCW 50.24.150

Current through Register Vol. 24-14, July 15, 2024
(1) An
				employer may file a written request for refund of, or adjustment to,
				incorrectly paid taxes, interest, or penalties within three years of the date
				they were paid. The commissioner may also make adjustments for incorrectly paid
				taxes, interest, or penalties within three years of the date they were paid
				using his/her own initiative.
(2)
				When the wages of an employee have been reported in error and the department
				has paid a claimant benefits based on those wages, any request for refund of
				the tax will be offset by the amount of benefits paid. If there is any refund
				of taxes due the employer, it will be reduced by the amount of benefits paid
				against the claim(s) and any associated wages.
(3) Refunds will not usually be issued to an
				ongoing, active business when the credit can be applied to subsequent quarterly
				reports. Refunds will be allowed for:
(a)
				Accounts that are no longer active;
(b) Duplicate payments of one thousand
				dollars or more;
(c) Cases where
				the business can prove financial hardship from lack of a refund;
(d) The incorrect payment is due to agency
				error; or
(e) Other incorrect
				payments of one hundred dollars or more, at the discretion of the
				department.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-330 - Collections and refunds › Section 192-330-110 - What tax rate is assigned to a delinquent employer who becomes a contribution-paying employer?

Current through Register Vol. 24-14, July 15, 2024
RCW    50.29.025 specifies the tax
				  rate that shall be charged to employers who have failed to pay their
				  contributions and who are not in compliance with a deferred payment contract.
				  The tax rate established by that section shall also be assigned to a
				  reimbursable employer (one who makes payments in lieu of contributions) who is
				  delinquent in its payments and elects or is required to become a
				  contribution-paying employer.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040. 10-23-064, §
											192-330-110, filed 11/12/10,
					 effective 12/13/10; 03-22-032, §
											192-330-110, filed 10/28/03,
					 effective 11/28/03.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-330 - Collections and refunds › Section 192-330-120 - May I negotiate with the department to repay less than the full amount of my contributions, interest and penalties?-RCW 50.24.020

Current through Register Vol. 24-14, July 15, 2024
(1) Yes. State law
				permits the department to accept an offer in compromise for less than the full
				amount owed. For purposes of this chapter, an offer in compromise is referred
				to as a negotiated settlement.
(2)
				A negotiated settlement of contributions, interest, or penalties due and owing
				for less than the full amount owed will be considered when to require you to
				repay the full amount would be against equity and good conscience as defined in
				WAC 192-100-015.
(3) In considering negotiated settlement
				offers, the emphasis will be on what is financially advantageous to the
				department. The department will consider the costs of collection compared to
				the amount of the debt, the number of prior contacts with you, whether you
				previously made good faith efforts to pay the debt, the tools available to
				enforce collection, and other information relevant to your ability to
				repay.
(4) Settlement offers may
				also be made by authorized department staff.
(5) You may contact the department's
				unemployment tax collection unit in writing or by telephone and make an offer
				to settle the debt for less than the full amount owing. Specify the amount you
				are offering to repay and be prepared to provide financial and other
				information in support of your offer. The department may request a credit
				report to verify the information you provide. The department will notify you of
				its decision to accept or decline your offer.
(6) The department's decision to accept or
				reject a negotiated settlement offer is not subject to appeal. However, if the
				settlement offer is rejected, you are permitted to make another offer at a
				later date if circumstances change.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-330 - Collections and refunds › Section 192-330-150 - How may the option to make payments in lieu of contributions be revoked for tribes and tribal entities? (RCW 50.50.040.)

Current through Register Vol. 24-14, July 15, 2024
(1) In any revocation action, the department
				will treat the entire tribe as a single entity. If any tribal entity or unit
				becomes delinquent, the entire tribe will be treated as delinquent. If any
				entity of the tribe is a contribution-paying employer and is delinquent, the
				entire tribe will be treated as a contribution-paying employer and will be
				subject to revocation of coverage.
(2) The ninety day response period in
				RCW
				   50.50.040(1)(a) and the one
				hundred eighty day response period in
				RCW
				   50.50.040(2)(a) begin with
				the date the tax statement is received, which is deemed to be three days after
				it is mailed to the employer by the department.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040. 10-23-064, §
											192-330-150, filed 11/12/10,
					 effective 12/13/10; 03-22-032, §
											192-330-150, filed 10/28/03,
					 effective 11/28/03.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-330 - Collections and refunds › Section 192-330-155 - Notification to tribes

Current through Register Vol. 24-14, July 15, 2024
(1) A
				copy of any notice of payment or reporting delinquency required by
				RCW
				   50.50.050, issued to a tribe or tribal unit,
				will be provided to the tribal chairperson and to such other person(s)
				designated by the tribe or tribal unit.
(2) The tribe will be responsible for
				notifying its employees of the potential loss of coverage.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040. 03-22-032, §
											192-330-155, filed 10/28/03,
					 effective 11/28/03.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-340 - Audits and technical assistance › Section 192-340-010 - Field audit expansion

Current through Register Vol. 24-14, July 15, 2024
The department's audit expansion requirements are as
				  follows:
(1) If underreported or
				overreported wages for employees are discovered for the year being audited, the
				department may expand the audit to prior years within the limits of
				RCW
				   50.24.190 and to subsequent years up to the
				most recently completed calendar quarters where the tax and wages are
				reported.
(2) In the post-audit
				interview, it is the responsibility of the department to ensure that audit
				findings or exceptions are discussed and future reporting requirements are
				understood by the business being audited.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 07-23-127, §
											192-340-010, filed 11/21/07,
					 effective 1/1/08; 00-05-065, §
											192-340-010, filed 2/15/00,
					 effective 3/17/00.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-340 - Audits and technical assistance › Section 192-340-020 - How may auditors determine payroll and wage information which the employer fails to provide?

Current through Register Vol. 24-14, July 15, 2024
If an employer fails or refuses to provide necessary payroll
				  or other wage information during an audit, the department may use
				  RCW
				     50.12.080 to determine payroll and wage
				  information based on information otherwise available to the department. This
				  may include information from labor market and economic analysis, information
				  provided to other state or local agencies, and the best information otherwise
				  available to the department.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 07-23-127, §
											192-340-020, filed 11/21/07,
					 effective 1/1/08.