reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-250 - Shared work program › Section 192-250-025 - What are the requirements for employers with an approved shared work plan?

Current through Register Vol. 24-14, July 15, 2024
(1)
What
				information am I responsible for providing to my employees?
When your
				shared work plan is approved, you are responsible for telling your affected
				employees:
(a) They are approved for
				participation in the shared work program;
(b) How to apply for shared work benefits;
				and
(c) How to file their weekly
				claims.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-250 - Shared work program › Section 192-250-030 - What are the grounds for revoking a shared work plan? - RCW 50.60.070

Current through Register Vol. 24-14, July 15, 2024
The department may revoke a shared work plan for good cause.
				  In addition to the factors listed in
				  RCW
				     50.60.070, "good cause" includes, but is not
				  limited to:
(1) An employer's failure
				within ten working days to:
(a) Report a
				change in their ESD number.
(b)
				Report an impending sale or transfer of the business or company.
(c) Report a change in the designated
				employer representative.
(d)
				Provide wage and hour reports, documents, or other information needed by the
				shared work unit to decide if the employer or employee(s) is eligible for
				participation in the shared work program.
(e) Verify the information on the employer's
				shared work payments report, and notify the shared work unit of any
				discrepancies in writing.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-250 - Shared work program › Section 192-250-035 - Information for employees participating in an approved shared work plan

Current through Register Vol. 24-14, July 15, 2024
(1)
When do I
				apply for benefits?
Your employer representative will tell you if you
				need to apply for benefits and how to do so. If you have a current valid claim,
				you do not need to apply again.
(2)
How do I file my weekly claim for benefits?
See WAC
				192-140-005 for instructions on
				filing weekly claims. You must also report the number of hours you were paid
				for holidays, vacations, or sick leave. You must report hours and gross
				earnings for part-time and second jobs, plus your hours and net earnings from
				any self-employment. You can file weekly claims by telephone or over the
				internet.
(3)
What happens if
				the total number of hours worked is not a whole number?
If the total
				number of hours you worked in a week includes a fraction of an hour, the
				department will round the total down to the next whole number. This rounded
				number will be compared to your usual hours of work to calculate your shared
				work benefit payment for the week. For example: You work 28.5 hours of a usual
				40-hour work week. The 28.5 hours is rounded down to 28 hours and then divided
				by 40, meaning you worked 70 percent of the available hours. Your shared work
				payment would be 30 percent of your regular weekly benefit amount.
(4)
What happens if I don't work all
				scheduled hours for my shared work employer?
(a) You are not eligible for shared work
				benefits for any week that you do not work all hours you have been scheduled by
				your shared work employer.
(b) You
				must be available for additional hours of work, up to your usual weekly hours
				of work, with the shared work employer. If your employer gives you at least
				twenty-four hours' notice that additional work is available and you do not work
				those additional hours, you are not eligible for shared work benefits for that
				week.
(c) When you are not eligible
				for shared work benefits in any week claimed, your claim will be processed as a
				regular unemployment claim.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-250 - Shared work program › Section 192-250-045 - Who is not eligible for participation in the shared work program?

Current through Register Vol. 24-14, July 15, 2024
The following employees are not eligible for participation
				  in the shared work program:
(1)
				Employees paid on any basis other than hourly wage. This includes, but is not
				limited to, employees paid on a piece rate, mileage rate, job rate, salary, or
				commission basis. The commissioner may waive this provision for employees paid
				as listed above if an hourly rate of pay can be established.
(2) Officers of the corporation that is
				applying for participation.
(3)
				Seasonal employees during the off season.
Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040, and
					 50.20.010. 10-11-046, §
											192-250-045, filed 5/12/10,
					 effective 6/12/10. Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040, and
					 50.60.901. 09-13-057, §
											192-250-045, filed 6/12/09,
					 effective 7/13/09; 06-22-004, §
											192-250-045, filed 10/19/06,
					 effective 11/19/06.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-005 - Definitions

Current through Register Vol. 24-14, July 15, 2024
The definitions below apply to this chapter and
				  RCW
				     50.22.155:
(1) "Labor market" means the geographic area
				in which workers in your particular occupation or with your particular skill
				sets have customarily found work. For the purpose of determining whether you
				are a dislocated worker, "labor market" is based on your place of residence at
				the time you separated from employment.
(2) "Skill sets" means the work-related
				knowledge and abilities needed to produce a particular product or provide a
				particular service.
(3) "Training
				benefits" means the additional benefits paid under
				RCW
				   50.22.155 to eligible workers enrolled in and
				making satisfactory progress in a training program approved by the
				commissioner.
(4) For purposes of
				RCW
				   50.22.155(2)(a)(ii)(A) relating to low income workers, the term "total wages" means wages in
				employment covered under
				Title
				50 RCW or comparable federal or
				state laws.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040, and
					 50.22.155(12).
					 12-09-025, §
											192-270-005, filed 4/6/12,
					 effective 7/1/12. Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040, and
					 50.20.010. 09-20-095, §
											192-270-005, filed 10/7/09,
					 effective 11/7/09. Statutory Authority:
					 RCW
					    50.12.010,
					 50.20.010, and
					 50.22.150(10).
					 01-11-085, §
											192-270-005, filed 5/16/01,
					 effective 6/16/01.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-010 - Employment separations for dislocated workers - RCW 50.22.155

Current through Register Vol. 24-14, July 15, 2024
To be eligible for training benefits as a dislocated worker,
				  you must have been separated from your employer due to a permanent reduction in
				  operations at your place of employment or for a reason that does not disqualify
				  you from benefits. Training benefits are not available if you left work
				  voluntarily without good cause, or if you are disqualified from benefits for
				  work-related misconduct under
				  RCW
				     50.20.066, and have not requalified for
				  benefits.
When deciding whether your separation from employment makes
				  you eligible for training benefits, the department will look at the last job
				  you held for a period of at least seven weeks in employment covered by
				  Title
				  50 RCW or comparable federal or
				  state laws.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040, and
					 50.22.155(12).
					 12-09-025, §
											192-270-010, filed 4/6/12,
					 effective 7/1/12. Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040, and
					 50.20.010. 10-13-038, §
											192-270-010, filed 6/8/10,
					 effective 7/9/10. Statutory Authority:
					 RCW
					    50.12.010,
					 50.20.010, and
					 50.22.150(10).
					 01-11-085, §
											192-270-010, filed 5/16/01,
					 effective 6/16/01.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-017 - Military veterans - RCW 50.22.155 (2)(a)(ii)(B)

Current through Register Vol. 24-14, July 15, 2024
(1) The term "during the twelve-month period"
				means you served in the United States military or Washington National Guard at
				any point during the twelve-month period prior to application date.
(2) The term "application date" means the
				date on which you filed an initial application for unemployment
				benefits.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040, and
					 50.22.155(12).
					 12-09-025, §
											192-270-017, filed 4/6/12,
					 effective 7/1/12. Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040, and
					 50.20.010. 10-13-038, §
											192-270-017, filed 6/8/10,
					 effective 7/9/10.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-019 - Disabled individuals - RCW 50.22.155 (2)(a)(ii)(D)

Current through Register Vol. 24-14, July 15, 2024
(1) For purposes of this section:
(a) "Injury" means a trauma to the integrity
				or function of a tissue or organ and the resulting physical
				conditions;
(b) "Illness" means a
				condition marked by an obvious deviation from the normal healthy state,
				characterized by sickness, disease, or other disorder. Alcohol abuse, drug
				abuse, antisocial behavior, or criminal history alone, or your commitment to a
				treatment facility, is insufficient by itself to show "illness" within the
				meaning of this section.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-040 - Enrollment in training

Current through Register Vol. 24-14, July 15, 2024
(1) To
				receive training benefits, you must be enrolled in an approved training
				program. Unless you are a dislocated worker eligible under
				RCW
				   50.22.155(2)(a)(i), or a
				disabled individual as provided in
				RCW
				   50.22.155(2)(c), you must be
				enrolled on a full-time basis as determined by the educational
				institution.
(2) Prior to approval
				of your training plan, you must:
(a) Be
				preregistered for classes; and
(b)
				Have a starting date of training that is not more than one quarter or term
				away.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-045 - Requirements for applying for training benefits

Current through Register Vol. 24-14, July 15, 2024
The following information must be included in your
				  application for training benefits:
(1)
				Your name and either your Social Security account number or the claimant
				identification number assigned to you by the department;
(2) The name of the educational
				institution;
(3) The address of the
				educational institution;
(4) The
				department of the educational institution, if applicable;
(5) The name of the training
				program;
(6) A description of the
				training program, including remedial requirements if necessary;
(7) The date your training program is
				expected to start;
(8) The duration
				of the training program, including the dates you plan to begin and complete
				training;
(9) Your employment
				history for the previous three years;
(10) Your plan for completion of the training
				if training benefits will run out prior to the completion of your
				plan;
(11) The occupation(s)
				trained for;
(12) A verification of
				your registration provided by the educational institution;
(13) A release of information form
				authorizing the educational institution to release grades, attendance, and
				other measures of program progress to the department; and
(14) Your signature.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040, and
					 50.22.155(12).
					 12-09-025, §
											192-270-045, filed 4/6/12,
					 effective 7/1/12. Statutory Authority:
					 RCW
					    50.12.010,
					 50.20.010, and
					 50.22.150(10).
					 01-11-085, §
											192-270-045, filed 5/16/01,
					 effective 6/16/01.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-047 - Incomplete applications

Current through Register Vol. 24-14, July 15, 2024
An application that is incomplete may be returned to you for
				  completion. If the application is not returned to you for completion, the
				  department will contact you to obtain the information needed to complete the
				  application. The filing of an incomplete application does not extend the time
				  frames under WAC
				  192-270-035 for filing a
				  completed application for training benefits.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040, and
					 50.22.155(12).
					 12-09-025, §
											192-270-047, filed 4/6/12,
					 effective 7/1/12. Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040, and
					 50.20.010. 10-13-038, §
											192-270-047, filed 6/8/10,
					 effective 7/9/10.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-050 - Criteria for approving training plans

Current through Register Vol. 24-14, July 15, 2024
(1) The department will consider the
				following factors when reviewing your application for training benefits:
(a) Whether you have a current benefit year
				as required by
				RCW
				   50.22.010(9);
(b) Your plan for completion of the
				training;
(c) For each of the
				following categories of workers:
(i)
Dislocated workers under
				RCW
				   50.22.155(2)(a)(i):
Whether suitable employment is available in the labor market in which you
				currently reside and whether the training is likely to enhance your marketable
				skills and earning power, based on an assessment of what your earning power
				would be if training were not provided. If you were originally determined to be
				a dislocated worker, but moved from the area where your skills were declining
				to an area where your skills are in demand, you are not eligible for training
				benefits.
(ii)
Low income
				workers under
				RCW
				   50.22.155(2)(a)(ii)(A):
Whether vocational training is likely to enhance your earning potential. This
				consists of training for a career in a high demand occupation that will help
				you obtain and maintain stable, quality employment.
(iii)
Military veterans, current
				members of the Washington National Guard, and disabled individuals under
				RCW
				   50.22.155(2)(a)(ii)(B), (C), and
				(D):
Whether training is needed to
				assist you in finding suitable work in your labor market.
(d) Whether the training relates to a high
				demand occupation;
(e) Whether the
				training is likely to enhance your marketable skills and earning power, based
				on an assessment of what your employment prospects would be if training were
				not approved; and
(f) Whether the
				educational institution and training program meet the performance criteria
				established by the workforce training and education coordinating
				board.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-055 - Funding - Waiting lists

Current through Register Vol. 24-14, July 15, 2024
(1)
				This section does not apply to dislocated workers eligible under
				RCW
				   50.22.155(2)(a)(i). Approval
				of training for these individuals is not contingent upon the availability of
				funding.
(2) For all other
				claimants eligible for training benefits under
				RCW
				   50.22.155, payment is contingent upon the
				availability of funding. Training will not be approved under
				RCW
				   50.22.155 unless funds are available to
				support your training plan.
(3) The
				amount of funds obligated will be the amount necessary to complete your
				training plan or the maximum amount authorized by
				RCW
				   50.22.155(2)(g)(i),
				whichever is less.
(4) If you have
				been denied training benefits due to lack of funds, the department will
				consider whether you are eligible for commissioner approved training under WAC
				192-200-020.
(5) Funds will be obligated to otherwise
				eligible workers on a first-come, first-served basis, determined by the date
				the completed training application is received by the department.
(6) Once all available funds have been
				obligated, individuals who have been denied training benefits due solely to the
				lack of funds will be placed on a waiting list. Priority on the waiting list
				will be determined by the date the claimant's completed training application
				was received by the department. As additional funds become available, this date
				will be used when obligating funds to claimants on the waiting list. In the
				event two or more claimants on the waiting list have the same date, priority
				will be given to that person who is closest to exhausting regular unemployment
				benefits.
(7) An individual's name
				may be removed from the waiting list, upon written notice, when the department
				determines it is appropriate. Examples include, but are not limited to:
(a) Written correspondence to the claimant
				from the department is returned by the U.S. postal service for lack of a
				current address, and the claimant has not filed a change of address with the
				department;
(b) The claimant fails
				to respond to written correspondence from the department by the date indicated
				in the correspondence;
(c) The
				claimant is not enrolled in or making satisfactory progress in full-time
				training; or
(d) Except as provided
				in RCW
				   50.22.155(2)(g)(iv),
				implementation of the approved training program would result in benefits being
				paid more than two years beyond the end of the claimant's benefit
				year.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-060 - Occupation in high demand outside labor market

Current through Register Vol. 24-14, July 15, 2024
A training plan may be approved in an occupation not in
				  demand in your local labor market if:
(1) The occupation is in high demand in
				another labor market; and
(2) You
				are willing and able to relocate to that labor market when the training is
				completed; and
(3) There is not a
				current demand for workers with your present skills in that labor market. The
				demand for workers in that labor market must be at wages comparable to those
				paid in your current labor market, based on any differences in the cost of
				living between the two areas.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.20.010, and
					 50.22.150(10).
					 01-11-085, §
											192-270-060, filed 5/16/01,
					 effective 6/16/01.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-065 - Certification of satisfactory progress

Current through Register Vol. 24-14, July 15, 2024
(1)
				In order to continue your eligibility for training benefits, the certification
				that you are making satisfactory progress in training must be signed by the
				registrar or an equivalent person designated by your educational institution.
				Except for dislocated workers eligible under RCW     50.22.155 (2)(a)(i), and
				disabled individuals as provided in RCW     50.22.155 (2)(c), training must be
				full-time as determined by the educational institution.
(2) Except as provided in subsection (3), for
				training benefits purposes the term "satisfactory progress" means:
(a) Your grade point average does not fall
				below 2.0 for two consecutive terms;
(b) You maintain a grade point average
				sufficient to graduate from, or receive certification in, your approved area of
				study; and
(c) You are completing
				sufficient credit hours to finish your approved course of study within the time
				frame established under your approved training plan.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-070 - Modifying a training plan

Current through Register Vol. 24-14, July 15, 2024
(1) You
				must notify the department by using the department's online services or by mail
				prior to making a significant modification to your approved training plan. A
				significant modification is one that impacts any of the approval criteria
				listed in WAC
				192-270-050 and includes, but is
				not limited to, changes in:
(a) Your course
				of study or major;
(b) The
				educational institution;
(c) The
				projected start or end dates for the training; or
(d) Your enrolled credit hours.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-270 - Training benefits › Section 192-270-075 - Will my benefits be reduced if I am working and receiving training benefits?

Current through Register Vol. 24-14, July 15, 2024
(1) You
				are not unemployed during a week if:
(a) You
				work the number of hours consistent with full-time work for your occupation;
				or
(b) Your gross earnings equal or
				exceed one and one-third times your weekly benefit amount plus five
				dollars.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-300 - Registering for unemployment insurance taxes › Section 192-300-010 - What documentation and liability requirements apply to employer representatives?

Current through Register Vol. 24-14, July 15, 2024
(1) In
				order to represent an employer before the department, a representative from a
				third party must file with the department a power of attorney in a form
				acceptable to the department. The department may accept a signed power of
				attorney form by fax or in other electronic form. The department will send a
				letter to the employer confirming that the employer has authorized the employer
				representative to represent it before the department.
(2) The employer remains liable for the
				payments of any taxes, interest, or penalties due if its third party
				representative errs in registering, filing reports, or paying unemployment
				taxes.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 07-23-127, §
											192-300-010, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-300 - Registering for unemployment insurance taxes › Section 192-300-060 - What are reimbursable employers?

Current through Register Vol. 24-14, July 15, 2024
(1) Some nonprofit organizations, states and
				political subdivisions of the state, and Indian tribes may qualify under
				chapters
				50.44 and 50.50 RCW as
				reimbursable employers which reimburse the department for unemployment benefits
				actually paid to separated employees instead of paying unemployment
				taxes.
(2) In order to qualify, a
				nonprofit organization must be a section 501(c)(3) tax-exempt organization
				under the federal tax code and must provide the department with a copy of its
				section 501(c)(3) letter.
(3) If a
				new employer chooses and qualifies for the reimbursable method, the department
				may require it to post a bond or security deposit under
				RCW
				   50.44.070. Political subdivisions and
				nonprofit hospitals, colleges, and universities are not required to post a bond
				or security deposit. For a new employer, the department will base the amount of
				any required bond on the projected taxable payroll for the coming year,
				multiplied by the industry average tax rate, with the result rounded
				down.
(4) For an existing
				reimbursable employer, the department will base the amount of any required bond
				based on individual wages of each employee for the previous four complete
				calendar quarters, multiplied by new taxable wage amounts using the maximum
				taxable wage base assigned for the coming year, with the result rounded
				down.
(5) If a reimbursable
				employer switches to the taxable method, the employer will be assigned the
				industry average rate until it satisfies the requirements to become a
				"qualified employer" under
				RCW
				   50.29.010. This does not apply to delinquent
				employers under WAC
				192-330-110.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 07-23-127, §
											192-300-060, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-300 - Registering for unemployment insurance taxes › Section 192-300-090 - When does an employer become inactive for purposes of unemployment insurance?

Current through Register Vol. 24-14, July 15, 2024
(1) An
				employer that has no employees or covered corporate officers for eight
				consecutive quarters is automatically considered an inactive employer at the
				end of the eighth consecutive quarter.
(2) An active employer may change to inactive
				status if the employer notifies the department that it is no longer an active
				employer, has no employees at that time or for the foreseeable future, and has
				not elected coverage under
				RCW
				   50.24.160. The employer is considered
				inactive on the date the employer asks the department to close the
				account.
Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040. 10-23-064, §
											192-300-090, filed 11/12/10,
					 effective 12/13/10.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-300 - Registering for unemployment insurance taxes › Section 192-300-100 - Does the exception from "employment" for immediate family members apply to farms owned by corporations, limited liability companies (LLCs), or partnerships under RCW 50.04.150?

Current through Register Vol. 24-14, July 15, 2024
The exemption in
				  RCW
				     50.04.150 for family members employed on
				  "corporate farms" applies regardless of the structure of the legal entity,
				  including to a spouse or domestic partner or unmarried child under eighteen of
				  a corporate officer, limited liability company (LLC) member, or partner
				  operating the farm.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040. 10-23-064, §
											192-300-100, filed 11/12/10,
					 effective 12/13/10. Statutory Authority:
					 Chapters
					 34.05,
					 50.12 RCW and
					 RCW
					    50.04.150. 99-20-127, §
											192-300-100, filed 10/6/99,
					 effective 11/6/99.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-300 - Registering for unemployment insurance taxes › Section 192-300-150 - Employer election to cover individual - Interstate reciprocal coverage agreement

Current through Register Vol. 24-14, July 15, 2024
The commissioner may enter into interstate reciprocal
				  coverage agreements with other states for the purpose of covering services
				  performed by a person for a single employer where the services were performed
				  in more than one state (RCW    50.12.060).
				  These services are to be considered performed entirely in one state
				  where:
a.Any part of the person's
				service is performed;
b.The person
				has a residence; or c. The employer keeps a place of business.
(1)
Election process
(a)
Filing.
An employer for whom
				personal services are performed, may file an election for coverage under the
				laws of a single state, for individuals who normally perform services in more
				than one state (or other jurisdiction) using a Form RC-1 "Employer's Election
				to Cover Multi-State Workers." Our department also requires that any employee
				to be covered sign the Form RC-2A "Notice to and Acquiescence of Employee as to
				Unemployment Compensation Coverage" which must accompany the Form
				RC-1.
(b)
Approval.
The agency of the elected state approves or disapproves the election.
If the agency approves the election, it forwards a copy of
				  the election to any other participating states where the individual(s) might be
				  covered by unemployment compensation law. Each participating state
				  approves/disapproves the election as quickly as possible and notifies the
				  appropriate agency of the elected state. If disapproved, the disapproving state
				  notifies the elected state of its action and reason(s) for disapproval.
(c)
Withdrawal of
				election.
If an election is not approved, the employer may withdraw its
				election within ten days of notification.
(d)
Effective date of election.
An approved election is effective at the beginning of the calendar quarter when
				the election was submitted.
(e)
Termination of election.
A request for election will be
				automatically terminated if an employee ceases to perform work in more than one
				state. This termination would take place at the end of the calendar quarter
				when the change was discovered.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-300 - Registering for unemployment insurance taxes › Section 192-300-170 - Requirements for election of unemployment insurance coverage

Current through Register Vol. 24-14, July 15, 2024
The department applies
				  RCW
				     50.04.165 and
				  50.24.160 to establish the
				  election of coverage for unemployment insurance by employers where personal
				  services are not considered employment under the law:
(1)RCW
				   50.24.160 allows any employing unit to
				request unemployment insurance coverage for personal services that are not
				covered as employment:
(a) The request must be
				in writing to the department;
(b)
				The department must approve the request for election of coverage in writing;
				and
(c) The request must be signed
				by someone legally authorized to bind the business.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-300 - Registering for unemployment insurance taxes › Section 192-300-180 - Joint accounts

Current through Register Vol. 24-14, July 15, 2024
(RCW    50.24.170.)
(1) Any two or more employers may form joint
				accounts (consolidate) for the purposes of reporting and dealing with the
				department.
(2) Joint accounts must
				be acceptable to the department and cannot:
(a) Impair any obligation by these employers
				to the department;
(b) Interfere
				with the payment of benefits to claimants;
(c) Increase administrative costs to the
				department; or
(d) Allow an
				employer to receive an experience rate to which it was not entitled.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-300 - Registering for unemployment insurance taxes › Section 192-300-185 - Branch accounts

Current through Register Vol. 24-14, July 15, 2024
The department may establish branch accounts for a single
				  registered employer. All branch accounts shall be consolidated for purposes of
				  establishing a single tax rate for the employer.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 07-23-127, §
											192-300-185, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-300 - Registering for unemployment insurance taxes › Section 192-300-190 - Are owners of entities covered for unemployment insurance purposes?

Current through Register Vol. 24-14, July 15, 2024
Businesses identified in
				  RCW
				     50.04.080 and
				  50.04.090 include business
				  entities such as limited liability companies, limited liability partnerships,
				  etc. There is no employer-employee relationship in the services provided to the
				  business by the owners, as defined in
				  RCW
				     50.04.100. Therefore, owners, such as
				  "members" of a limited liability company, partners of a partnership, or owners
				  of a sole proprietorship are not covered for unemployment insurance
				  purposes.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040. 10-23-064, §
											192-300-190, filed 11/12/10,
					 effective 12/13/10; 00-05-067, §
											192-300-190, filed 2/15/00,
					 effective 3/17/00.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-300 - Registering for unemployment insurance taxes › Section 192-300-200 - What is a professional employer organization (PEO)?

Current through Register Vol. 24-14, July 15, 2024
A "professional employer organization," as further defined in
				  RCW
				     50.04.298(1), is a person or
				  entity that enters into an agreement with one or more client employers to
				  provide professional employer services in a coemployment relationship. The
				  professional employer services may include functions such as human resources,
				  risk management, payroll administration services, or unemployment insurance.
				  Both the professional employer organization and the client employer are
				  considered coemployers.
A "professional employer organization" includes entities that
				  use the term "staff leasing company," "permanent leasing company," "registered
				  staff leasing company," "employee leasing company," or "administrative
				  employer" and provide professional employer services to client employers. It
				  does not include independent contractors under
				  RCW
				     50.04.140, temporary staffing services
				  companies and services referral agencies under
				  RCW
				     50.04.245, third-party payers under
				  RCW
				     50.04.248, labor organizations, or common
				  paymasters or common pay agents under
				  RCW
				     50.04.065.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 07-23-130, §
											192-300-200, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-300 - Registering for unemployment insurance taxes › Section 192-300-210 - What requirements apply to professional employer organizations and client employers?

Current through Register Vol. 24-14, July 15, 2024
(1)
				Both professional employer organizations and client employers must comply with
				all applicable state laws. Professional employment agreements may not allocate
				rights and obligations between professional employer organizations and client
				employers other than in compliance with state law.
(2) Professional employer organizations must
				file a business license application with the state. They must register with the
				department under
				RCW
				   50.12.070 and obtain an employer reference
				number issued by the department (employment security number). This applies to
				professional employer organizations that have their own employees in this state
				and to professional employer organizations that have client employers who do
				business or have employees in this state.
(3) Professional employer organizations must
				ensure that their client employers are registered with the department under
				RCW
				   50.12.070. Professional employer
				organizations may only file papers to register the client employer if they also
				have filed with the department a power of attorney form signed by an authorized
				representative of the client employer.
(4) In order to represent a client employer
				to the department, a professional employer organization must file with the
				department a power of attorney in a form acceptable to the department. The
				signed power of attorney form may be sent by fax or in other electronic form
				acceptable to the department. The department will acknowledge receipt of the
				power of attorney to the sender and will send a letter to the client employer
				confirming that the professional employer organization is authorized to
				represent it to the department.
(5)
(a) Professional employer organizations shall
				provide the department with the following information for client employers:
				Names, addresses, unified business identifier numbers, employment security
				numbers, names and Social Security numbers of corporate officers, owners and
				partners (if not a corporation or limited liability company), or limited
				liability company members, effective date the relationship between the
				professional employer organization and client employer began, and a business
				location in Washington state where payroll and business records for the client
				employer will be made available for review or inspection when requested by the
				department.
Information is due:
(i) By September 1, 2007, for all then
				existing client employers;
(ii)
				Within thirty days for any client employer registering with the department for
				the first time; and
(iii) Within
				thirty days of the effective date whenever the professional employer
				organization and a client employer enter a professional employer
				agreement.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-010 - What reports are required from an employer?

Current through Register Vol. 24-14, July 15, 2024
(1)
Business license
				application.
Every person or unit with one or more individuals
				performing services for it in the state of Washington must file a business
				license application with the department of revenue.
(2)
Employer registration:
(a) Every employer shall register with the
				department and obtain an employment security account number. Registration shall
				include the names, Social Security numbers, mailing addresses, telephone
				numbers, and the effective dates in that role of natural persons who are
				spouses or domestic partners of owners and owners, partners, members, or
				corporate officers of an employer. Registration of corporations shall include
				the percentage of stock ownership for each corporate officer, delineated as
				zero percent, less than 10 percent, or 10 percent or more, and the family
				relationship of corporate officers to other corporate officers who own 10
				percent or more. Every employer shall report changes in owners, partners,
				members, corporate officers, and percentage of ownership of the outstanding
				stock of the corporation by corporate officers. The report of changes is due
				each calendar quarter at the same time that the quarterly tax and wage report
				is due.
(b) A nonprofit corporation
				that is an employer shall register with the department, but is not required to
				provide names, Social Security numbers, mailing addresses, or telephone numbers
				for corporate officers who receive no compensation from the nonprofit
				corporation with respect to their services for the nonprofit
				corporation.
(c) An employer who
				omits required information when registering with the department, or fails to
				provide the department with the required information within 30 days of
				registration, must pay a penalty of $25 for each violation unless the penalty
				is waived by the department.
(d)
				For purposes of this subsection:
(i) "Owner"
				means the owner of an employer operated as a sole proprietorship;
(ii) "Partner" means a general partner of an
				employer organized as a partnership, other than limited partners of a limited
				partnership who are not also general partners of the partnership;
(iii) "Member" means a member of an employer
				organized as a limited liability company, other than members who, pursuant to
				applicable law or the terms of the limited liability company's operating
				agreement or other governing documents, have no right to participate in the
				management of the limited liability company; and
(iv) "Corporate officer" means an officer
				described in the bylaws or appointed or elected by the board of directors in
				accordance with the bylaws or articles or certificates of incorporation of an
				employer organized as a for-profit or nonprofit corporation.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-020 - When are tax payments by employers due? (RCW 50.24.010.)

Current through Register Vol. 24-14, July 15, 2024
(1) Taxes must be
				paid each quarter. Each quarterly payment must include the taxes owed on all
				wages paid during that calendar quarter. Payments are due to the department by
				the last day of the month following the end of the calendar quarter for which
				taxes are due. Payments made by mail are considered paid on the postmarked
				date. If the last day of the month falls on a Saturday, Sunday, or a legal
				holiday, the tax payment must be received or postmarked on the next business
				day.
(2) Tax payments are due
				immediately when an employer goes out of business or the account is closed by
				the department. Taxes not paid immediately are delinquent. However, interest
				will not be added until the first day of the second month following the end of
				the calendar quarter for which the taxes are owed.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040. 10-23-064, §
											192-310-020, filed 11/12/10,
					 effective 12/13/10; 07-23-127, §
											192-310-020, filed 11/21/07,
					 effective 1/1/08; 07-22-055, §
											192-310-020, filed 11/1/07,
					 effective 12/2/07; 98-14-068, §
											192-310-020, filed 6/30/98,
					 effective 7/31/98.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-025 - How are payments applied?

Current through Register Vol. 24-14, July 15, 2024
(1) A
				payment received with a tax report will be applied to the quarter for which the
				report is filed. A payment exceeding the legal fees, penalties, interests and
				taxes due for that quarter will be applied to any other debt as provided in
				subsection (2). If no debt exists, a credit statement will be issued for any
				overpayments.
(2) If a payment is
				received separately from a tax report, the payment will be applied in the
				following order of priority. It will first be applied to the current quarter if
				a balance is owed for that quarter, then to the previous quarter if a balance
				is owed for that quarter, then beginning with the oldest quarter in which a
				balance is owed:
(a) Costs of audit and
				collection;
(b) Penalties for
				willful misrepresentation of payroll;
(c) Lien fees;
(d) Warrant fees, surcharges, and fees for
				nonsufficient funds (NSF) on checks;
(e) Penalties for knowingly failing to
				register with the department;
(f)
				Penalties for late tax reports;
(g)
				Penalties for incomplete reporting;
(h) Penalties for reporting using incorrect
				format;
(i) Penalties for failure
				to maintain records (RCW    50.12.070(3)) or other penalties not otherwise specified here;
(j) Penalties for late tax
				payments;
(k) Interest charges;
				and
(l) Tax payments.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-030 - What are the report and tax payment penalties and charges? (RCW 50.12.220)

Current through Register Vol. 24-14, July 15, 2024
(1)
Penalty
				for late tax and wage reports.
An employer who does not file a tax or
				wage report within the time frame required by WAC
				192-310-010(3)(d) must pay a penalty of $25 for each violation, unless the penalty is waived by
				the department.
(2)
Definition of incomplete or incorrect format tax or wage report.
An employer must file tax and wage reports that are complete and in the format
				required by the commissioner.
(a) An
				"incomplete report" is any report filed by any employer or their agent where:
(i) The entire wage report is not filed on
				time; or
(ii) A required element is
				not reported (Social Security number, name, standard occupational
				classification code or job title, hours worked, or wages paid); or
(iii) A significant number of employees are
				not reported; or
(iv) A significant
				number of any given element is not reported, for example, missing Social
				Security numbers, names, standard occupational classification codes or job
				titles, hours, or wages; or
(v)
				Either the employment security department number or Unified Business Identifier
				(UBI) number is not included with the tax or wage report; or
(vi) The report includes duplicate Social
				Security numbers, or impossible Social Security numbers as shown by the Social
				Security Administration (such as 999-99-9991, 999-99-9992, etc.); or
(vii) The report includes impossible standard
				occupational classification codes (such as 00-0000, 99-9999, etc.).
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-310 - Reporting of wages and taxes due › Section 192-310-035 - Employer reports-Failure to report or incorrectly reporting hours or wages

Current through Register Vol. 24-14, July 15, 2024
(1) If an employer
				does not report hours worked and a former employee applies for benefits, the
				department will estimate the hours worked as follows:
(a) For Washington reportable wages, the
				department will divide the reported wages by the state's minimum wage
				(RCW
				   49.46.020)  in effect at the time to estimate
				the hours worked;
(b) For all
				out-of-state wages, the department will divide the reported wages by the
				federal minimum wage to estimate the hours worked.