reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-340 - Audits and technical assistance › Section 192-340-100 - What reasonable audit expenses may the department charge if an employer knowingly misrepresents payroll? (RCW 50.12.220 (3).)

Current through Register Vol. 24-14, July 15, 2024
If an employer knowingly misrepresents its payroll to the
				  department, it shall be liable for the reasonable expenses of auditing its
				  books and collecting taxes. These may include:
(1) Salaries and benefits based on the
				payrolls documented for state staff conducting the audit (including reporting
				and follow-up costs);
(2)
				Communication costs such as telephone charges for arranging the audit, e-mails,
				mail or similar communication services;
(3) Travel costs for expenses such as
				transportation, lodging, subsistence and related items incurred by state
				employees traveling for the purpose of conducting the audit. Such costs may be
				charged on an actual cost basis or on a per diem or mileage basis in lieu of
				actual costs incurred, or on a combination of the two, provided the method used
				is applied to an entire trip, and results in charges consistent with those
				normally allowed by the department;
(4) Customary standard commercial airfare
				costs (coach or equivalent);
(5)
				Costs for materials and supplies (including the costs of producing reports and
				audit findings);
(6) Equipment
				costs necessary for conducting the audit;
(7) Collection costs, including court costs,
				lien and warrant fees, and related costs; and
(8) Other costs which the department
				establishes that are directly related to the audit or collection of the penalty
				(e.g., appeal costs).
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040. 10-23-064, §
											192-340-100, filed 11/12/10,
					 effective 12/13/10. Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040,
					 50.12.042. 04-23-058, §
											192-340-100, filed 11/15/04,
					 effective 12/16/04.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-350 - Transfer of business › Section 192-350-010 - What is a predecessor-successor relationship?

Current through Register Vol. 24-14, July 15, 2024
(1) This section applies only to those
				individuals and organizations that meet the definition of an employer contained
				in RCW
				   50.04.080.
(2) A predecessor-successor relationship
				exists when a transfer occurs and one business (successor) acquires all or part
				of another business (predecessor). It may arise from the transfer of operating
				assets including, but not limited to, the transfer of one or more employees
				from a predecessor to a successor. It may also arise from an internal
				reorganization of affiliated companies. A predecessor-successor relationship
				also exists when an employer transfers its business to another employer, and
				both employers are at the time of transfer under substantially common
				ownership, management or control. Whether or not a predecessor-successor
				relationship (including a "partial predecessor" or "partial successor"
				relationship) exists depends on the totality of the circumstances.
(3)
Predecessor.
An employer may
				be a "predecessor," including a "full predecessor" or "partial predecessor,"
				if, during any calendar year, it transfers any of the following to another
				individual or organization:
(a) All or part
				of its operating assets as defined in subsection (5) of this section;
				or
(b) A separate unit or branch of
				its trade or business.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-350 - Transfer of business › Section 192-350-030 - Predecessor-successor transfers through intermediaries

Current through Register Vol. 24-14, July 15, 2024
When operating assets are transferred from one employer to
				  another by using an intermediary whose role is to arrange or assist the
				  transfer process (RCW    50.04.320 and
				  50.29.062), the department will
				  decide on a case-by-case basis whether a predecessor-successor relationship
				  exists. The fact that an intermediary was used does not preclude the existence
				  of a predecessor-successor relationship.
In determining if a predecessor-successor relationship
				  exists, the department will consider the intent of the parties involved and the
				  economic reality of the transactions, as opposed to the strict legal format of
				  the multiple transfers.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040, and
					 50.29.064. 07-23-131, §
											192-350-030, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-350 - Transfer of business › Section 192-350-040 - What notice must a predecessor or partial predecessor provide to the department?

Current through Register Vol. 24-14, July 15, 2024
(1) A
				predecessor or partial predecessor that quits or disposes of a business is
				liable for unemployment taxes under
				RCW
				   50.24.210. The predecessor or partial
				predecessor may give notice through the master business license; otherwise, it
				shall notify the department in writing within thirty days. The notice shall
				include the predecessor's or partial predecessor's department registration
				number and the name and contact information for the successor. All unemployment
				taxes payable are due immediately and shall be paid within ten days.
(2) A partial predecessor that does not quit
				or dispose of a business shall give written notice to the department within
				thirty days. The notice shall include the predecessor's or partial
				predecessor's department registration number and the name and contact
				information for the successor.
(3)
				In addition, a predecessor or partial predecessor shall provide the department
				with requested information about the transfer under WAC
				192-350-060.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040, and
					 50.29.064. 07-23-131, §
											192-350-040, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-350 - Transfer of business › Section 192-350-050 - What notice must a successor or partial successor provide to the department?

Current through Register Vol. 24-14, July 15, 2024
(1) A
				successor or partial successor may be liable for unemployment taxes under
				RCW
				   50.24.210.
(2) A successor or partial successor may
				notify the department through the business license application that it bought,
				leased, or acquired all or part of an existing business. Otherwise, a successor
				or partial successor shall notify the department in writing within thirty days.
				The notice shall include the successor's or partial successor's department
				registration number and the name of the predecessor.
(3) In addition, a successor or partial
				successor shall provide the department with requested information about the
				transfer under WAC
				192-350-060.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 12-04-018, §
											192-350-050, filed 1/24/12,
					 effective 2/24/12. Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040, and
					 50.29.064. 07-23-131, §
											192-350-050, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-350 - Transfer of business › Section 192-350-060 - What are the consequences if an employer fails to respond to requests for information related to a predecessor-successor designation?

Current through Register Vol. 24-14, July 15, 2024
(1) Thirty days
				after mailing a request for information to an employer regarding a
				predecessor-successor relationship, the department may determine if a
				predecessor-successor relationship exists based on the information available at
				that time.
(2) The department may
				send a letter to a predecessor or successor employer to determine a partial
				transfer of experience. A partial successor or predecessor employer must
				respond to the letter within thirty days of the mailing date. The response must
				show the percentage of operating assets transferred to the partial successor.
				Operating assets include the employees of the business.
(3) If the employer does not respond, the
				department may apply
				RCW
				   50.12.080 to determine necessary facts. In
				addition, for subsequent rate years the commissioner may estimate the
				percentage of operating assets transferred based on the best available
				information, which may include employment reports filed. That percentage will
				transfer to the successor until it provides compelling evidence to change the
				estimate. Any change in the estimate will be prospective only.
Statutory Authority:
					 RCW
					 50.12.010 and
					 50.12.040. 12-23-087, §
											192-350-060, filed 11/20/12,
					 effective 12/21/12. Statutory Authority:
					 RCW
					    50.12.010,
					 50.12.040, and
					 50.29.064. 07-23-131, §
											192-350-060, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-350 - Transfer of business › Section 192-350-070 - What effect does a predecessor successor relationship have on tax rates?

Current through Register Vol. 24-14, July 15, 2024
(1) Under
				RCW
				   50.29.062(1), if the
				successor is an employer at the time of the transfer of a business, the
				successor's tax rate shall remain unchanged for the rest of the calendar year.
				Beginning on January 1 of the year after the transfer and until the successor
				qualifies for its own rate, the successor's tax rate for each rate year shall
				combine the successor's experience with the experience of the predecessor or
				the relevant portions of the partial predecessor.
(2)
(a)
				Under
				RCW
				   50.29.062(2)(b), if the
				successor is not an employer at the time of the transfer of a business and if
				the transfer occurs after January 1, 2005, the successor's tax rate for the
				rest of the calendar year shall be the same as the predecessor employer at the
				time of the transfer. Any experience attributable to the predecessor shall be
				transferred to the successor.
(b)
				Under
				RCW
				   50.29.062(2)(b)(ii), if
				there is a substantial continuity of ownership, control, or management by the
				successor, beginning on January 1 after the transfer, the successor's tax rate
				shall be based on a combination of the successor's experience and the
				transferred experience from the predecessor.
(c) Under
				RCW
				   50.29.062(2)(b)(i), if there
				is not a substantial continuity of ownership, control, or management by the
				successor, beginning on January 1 after the transfer, the successor's tax rate
				shall be assigned under
				RCW
				   50.29.062(2)(b)(i)(B).
				However, if the predecessor terminates business on December 31st of any year
				and the successor begins business on January 1st of the next year, the
				department will calculate tax rates as if the transfer occurred on January 1st.
				Therefore, the department will assign a tax rate to the predecessor for January
				1st and that rate will transfer to the successor.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-350 - Transfer of business › Section 192-350-080 - How does the department determine the percentage of operating assets transferred to a partial successor?

Current through Register Vol. 24-14, July 15, 2024
The department will determine the percentage of operating
				  assets transferred primarily by considering employees transferred. The
				  department will first consider the number of employees transferred, but may
				  also consider the total salaries and wages involved in the transfer and other
				  factors.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040, and
					 50.29.064. 07-23-131, §
											192-350-080, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-350 - Transfer of business › Section 192-350-090 - When does an employer quit or dispose of a business for purposes of successor liability? (RCW 50.24.210.)

Current through Register Vol. 24-14, July 15, 2024
For purposes of
				  RCW
				     50.24.210, an employer is considered to have
				  quit business or disposed of its business or stock of goods if it disposes of
				  substantially all of its operating assets. An employer is also considered to
				  have quit business or disposed of its business or stock of goods if it
				  transfers operating assets and retains only assets that do not have substantial
				  net value or that are lower in value than total unemployment taxes, penalties,
				  and interest owed. If an employer quits business or disposes of its business or
				  stock of goods and has more than one successor, all successors are jointly and
				  severally liable for any unemployment taxes due unless the employer and all
				  successors have notified the department in writing and the department has
				  approved apportioning any unemployment tax liability between the
				  successors.
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040. 10-23-064, §
											192-350-090, filed 11/12/10,
					 effective 12/13/10.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-350 - Transfer of business › Section 192-350-100 - What is "SUTA dumping" and what are the consequences if a significant purpose for the transfer of a business is SUTA dumping?

Current through Register Vol. 24-14, July 15, 2024
(1) Congress enacted the "SUTA Dumping Act of
				2004" to establish nationwide minimum standards for curbing unlawful
				manipulation of unemployment taxes by employers. "SUTA" stands for state
				unemployment tax acts. Federal law describes "SUTA dumping" as the practice by
				some employers and financial advisors of manipulating state unemployment
				experience tax rating systems so that employers pay lower state unemployment
				insurance taxes than their unemployment experience would otherwise allow. Most
				frequently, it involves merger, acquisition, or restructuring schemes,
				especially those that shift workforce or payroll.
To comply with federal requirements, Washington enacted
				  RCW
				     50.29.063, which imposes higher unemployment
				  insurance tax rates on employers if a significant purpose of the transfer of a
				  business was to obtain a lower tax rate. The law also imposes penalties if the
				  intent was to knowingly evade successorship tax provisions or to knowingly
				  promote the evasion of successorship tax provisions.
(2) Examples of SUTA dumping include an
				employer with a high tax rate because of its experience that:
(a) Dissolves the business in its present
				structure and reorganizes into a new entity to obtain a lower tax
				rate;
(b) Buys a smaller business
				with a low rate, then transfers employees to the smaller business to obtain the
				low rate; or
(c) Reorganizes and
				intentionally gives a false description of its business to obtain a lower rate
				based on a lower industry average.
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-350 - Transfer of business › Section 192-350-110 - What elements must the department prove to establish "SUTA dumping"?

Current through Register Vol. 24-14, July 15, 2024
(1) In order to
				prove SUTA dumping, the department must prove by a preponderance of the
				evidence that:
(a) A business is a successor
				or partial successor to a predecessor business under WAC
				192-350-010; and
(b) A significant purpose for the transfer of
				a business was to obtain a lower tax rate under
				RCW
				   50.29.063(1).
Washington Administrative Code › Title 192 - Employment Security Department › UNEMPLOYMENT INSURANCE › Chapter 192-350 - Transfer of business › Section 192-350-120 - What penalties apply if there is intent to knowingly evade successorship or knowingly promote the evasion of successorship provisions?

Current through Register Vol. 24-14, July 15, 2024
If the department determines that there was intent to
				  knowingly evade successorship or knowingly promote the evasion of successorship
				  provisions, it may assess penalties under
				  RCW
				     50.29.063(2) and
				  (3).
Statutory Authority:
					 RCW
					 50.12.010,
					 50.12.040, and
					 50.29.064. 07-23-131, §
											192-350-120, filed 11/21/07,
					 effective 1/1/08.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-010 - Employer

Current through Register Vol. 24-14, July 15, 2024
(1) An "employer"
				is:
(a) Any individual or type of
				organization, including any partnership, association, trust, estate, joint
				stock company, insurance company, limited liability company, or corporation,
				whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee,
				or the legal representative of a deceased person, having any person in
				employment or, having become an employer, has not ceased to be an employer as
				provided in this chapter;
(b) The
				state, state institutions, and state agencies;
(c) Any unit of local government including,
				but not limited to, a county, city, town, municipal corporation,
				quasi-municipal corporation, or political subdivision; and
(d) A franchisee.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-015 - Employer agent

Current through Register Vol. 24-14, July 15, 2024
(1) An "employer
				agent" is a designated representative that is authorized to conduct business on
				behalf of the employer.
(2) In
				order to represent an employer before the department, the employer or employer
				agent must submit a signed power of attorney form to the department.
(3) The employer is responsible for all acts
				taken or failures to act by the employer agent on the employer's
				behalf.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-020 - Calendar quarter

Current through Register Vol. 24-14, July 15, 2024
"Calendar quarter" means the period of three consecutive
				  calendar months ending on March 31st, June 30th, September 30th, or December
				  31st.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-025 - Terms meaning deliver

Current through Register Vol. 24-14, July 15, 2024
(1)
				Unless otherwise specified, the terms "mail," "provide," "file," "submit," and
				"send" are interchangeable and mean to properly transmit, deliver, or
				distribute:
(a) By email or other electronic
				services; or
(b) In another format
				approved by the department.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-035 - Interested parties

Current through Register Vol. 24-14, July 15, 2024
(1) In all
				determinations, cases, and appeals adjudicated under Title 50A RCW the
				employment security department is an "interested party."
(2) Other interested parties in paid family
				or medical leave determinations related to the state plan, complaints under
				chapter 50A.40 RCW, and appeals include:
(a)
				The employee or former employee; and
(b) An employer or former employer of that
				employee that is required to provide information to the department related to
				the determination or appeal in question.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-040 - Aggrieved party

Current through Register Vol. 24-14, July 15, 2024
An "aggrieved party" is any interested party who receives an
				  adverse decision from:
(1) The
				department for which the department has provided notice of appeal;
(2) The employer with an approved voluntary
				plan for which that employer has provided notice of appeal;
(3) The office of administrative hearings;
				or
(4) The commissioner's review
				office.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-050 - De facto parent

Current through Register Vol. 24-14, July 15, 2024
A "de facto parent" is limited to those adults who have fully
				  and completely undertaken a permanent, unequivocal, committed, and responsible
				  parental role in a child's life where the natural or legal parent consented to
				  and fostered the parent-like relationship.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-060 - In loco parentis

Current through Register Vol. 24-14, July 15, 2024
An individual stands "in loco parentis" when the individual
				  acts in place of a parent, intentionally takes over parental duties, and is
				  responsible for exercising day-to-day care and control fulfilling the child's
				  physical and psychological needs.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-070 - Claim year

Current through Register Vol. 24-14, July 15, 2024
(1) A "claim year"
				is the period beginning Sunday of the week of the date an eligible employee
				files a complete initial application for benefits and ending the Saturday
				fifty-two weeks later.
(2) The
				entitlement to family leave benefits for the birth or placement of a child
				expires at the end of the twelve-month period beginning on the date the child
				was first placed in the home.
(3)
				For applications that are backdated, the claim year is the fifty-two week
				period beginning Sunday of the week to which the application was
				backdated.
(4) An employee may only
				have one valid claim year at a time.
(5) A new claim year will not be established
				for an employee who:
(a) Is determined to
				have less than eight hundred twenty hours in their qualifying period;
				or
(b) Fails to sufficiently prove
				their identity to the department.
Example 1:
An employee experiences an injury
				  that qualifies as a serious health condition. Three days later, on Thursday,
				  March 4, 2021, the employee files a complete initial application for medical
				  leave benefits. The employee's claim year will run from Sunday, February 28,
				  2021, to Saturday, February 26, 2022.
Example 2:
An employee filed an application for
				  medical leave in March 2021. The employee took four weeks of medical leave and
				  returned to work. The employee's spouse gives birth to a child in September
				  2021. The employee elects not to take family leave until April 2022. Because
				  the employee's first claim year has already expired, the employee must file a
				  new application and begin a new claim year in order to take family leave
				  beginning in April 2022.
Example 3:
An employee gives birth on Thursday,
				  March 4, 2021. The employee elects not to submit an application for paid family
				  leave until Monday, April 5, 2021. Though the employee's claim year will run
				  from Sunday, April 4, 2021, to Saturday, April 2, 2022, the employee will not
				  be able to claim family leave after March 3, 2022, for the birth of the child.
				  The employee can claim leave for other qualifying reasons for the period March
				  4, 2022, through April 2, 2022, subject to the maximum duration
				  limits.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-080 - Qualifying event

Current through Register Vol. 24-14, July 15, 2024
A "qualifying event" is:
(1) For family leave, events described in RCW
				50A.05.-010 and related rules.
(2)
				For medical leave, events described in
				RCW    50A.05.010 and
				related rules.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-090 - Health care provider

Current through Register Vol. 24-14, July 15, 2024
"Health care provider" means:
(1) A physician or an osteopathic physician
				who is licensed to practice medicine or surgery, as appropriate, by the state
				in which the physician practices;
(2) Nurse practitioners, nurse-midwives,
				midwives, clinical social workers, physician assistants, podiatrists, dentists,
				clinical psychologists, optometrists, and physical therapists licensed to
				practice under state law and who are performing within the scope of their
				practice as defined under state law by the state in which they
				practice;
(3) A health care
				provider listed above who practices in a country other than the United States,
				who is authorized to practice in accordance with the law of that country, and
				who is performing within the scope of the health care provider's practice as
				defined under such law; or
(4) Any
				other provider permitted to certify the existence of a serious health condition
				under the federal Family and Medical Leave Act of 1993 (Act Feb. 5, 1993,
				P.L.
				103-3, 107 Stat. 6, as it existed on October 19,
				2017).
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-100 - Salaried employee

Current through Register Vol. 24-14, July 15, 2024
(1) A
				"salaried employee" is any employee who receives a fixed periodic compensation
				from an employer to be paid for hours worked full-time as defined by the
				employer.
(2) Employees that work
				less than full-time as defined by the employer are not considered a salaried
				employee for the purposes of Title 50A RCW.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-110 - Week

Current through Register Vol. 24-14, July 15, 2024
A "week" is a period of seven consecutive calendar days
				  beginning on Sunday 12:00 a.m. and ending at 11:59 p.m. the following
				  Saturday.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-120 - Employee fraud

Current through Register Vol. 24-14, July 15, 2024
(1) "Fraud"
				means an action taken by an employee where either of the following is
				determined to have occurred:
(a) Willful
				nondisclosure as defined in WAC 192-500-140; or
(b) Misrepresentation as defined in WAC
				192-500-150.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-130 - Nondisclosure

Current through Register Vol. 24-14, July 15, 2024
"Nondisclosure" occurs when information that is known or
				  should have been known by the employee at the time it is requested by the
				  department, is not disclosed either inadvertently or through unintentional
				  oversight.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-140 - Willful nondisclosure

Current through Register Vol. 24-14, July 15, 2024
"Willful nondisclosure" occurs when:
(1) An employee omits or fails to disclose
				information;
(2) The employee
				either knew or should have known that the information should have been
				provided;
(3) The information
				concerned a fact that was material to the employee's rights and
				responsibilities under Title 50A RCW; and
(4) The employee omitted or did not disclose
				the information with the intent that the department would take action on other
				information the employee did provide.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-150 - Misrepresentation

Current through Register Vol. 24-14, July 15, 2024
"Misrepresentation" occurs when:
(1) The employee has made a statement or
				provided information;
(2) The
				statement was false;
(3) The
				employee either knew or should have known the statement or information was
				false when making or submitting it;
(4) The statement or submission concerned a
				fact that was material to the employee's rights and responsibilities under
				Title 50A RCW; and
(5) The employee
				made the statement or submitted the information with the intent that the
				department would rely on the statement or information when taking
				action.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-160 - Continued claim

Current through Register Vol. 24-14, July 15, 2024
(1) An employee
				is a "continued claim" recipient if the employee:
(a) Is eligible for benefits; and
(b) Has received credit for the waiting
				period or payment of benefits for one or more weeks in a claim year and in the
				current continued claim series.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-170 - Self-employed

Current through Register Vol. 24-14, July 15, 2024
(1) A
				"self-employed" person is:
(a) A sole
				proprietor;
(b) A joint venturer or
				a member of a partnership that carries on a trade or business, contributes
				money, property, labor or skill and shares in the profits or losses of the
				business;
(c) A member of a limited
				liability company;
(d) An
				independent contractor who works as described in
				RCW    50A.05.010;
				or
(e) Otherwise in business for
				oneself as indicated by the facts and circumstances of the situation, including
				a part-time business.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-180 - Supplemental benefit payment

Current through Register Vol. 24-14, July 15, 2024
(1) A
				"supplemental benefit payment" is a payment offered by an employer to an
				employee who is taking leave under Title 50A RCW.
(2) Employers may, but are not required to,
				designate certain benefits including, but not limited to, salary continuation,
				vacation leave, sick leave, or other paid time off as a supplemental
				benefit.
(3) Nothing in Title 50A
				RCW requires an employee to receive supplemental benefit payments.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-185 - Waiting period

Current through Register Vol. 24-14, July 15, 2024
(1) A "waiting
				period" is the first seven consecutive calendar days beginning with the Sunday
				of the first week an eligible employee starts taking paid family or medical
				leave.
(2) An employee will satisfy
				the waiting period requirement if the employee takes at least eight consecutive
				hours of leave during the first week of the employee's paid family or medical
				leave claim.
(3) An employee will
				not receive a benefit payment for hours claimed during the waiting
				period.
(4) A waiting period does
				not reduce the maximum duration of an employee's available paid family or
				medical leave.
(5) Subject to
				subsection (7) of this section, an employee must only meet the requirement of
				one waiting period in a claim year.
(6) If an employee is denied eligibility for
				a period of time that satisfied the waiting period requirement, the waiting
				period requirement will not be deemed satisfied for a future claim for which
				the employee is deemed eligible.
(7) The waiting period does not apply to:
(a) Medical leave taken upon the birth of a
				child;
(b) Family leave taken for
				bonding after the child's birth or placement; or
(c) Family leave taken for reasons related to
				a qualified military exigency.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-190 - Sibling

Current through Register Vol. 24-14, July 15, 2024
"Sibling" means an individual who shares at least one parent,
				  as defined by
				  RCW    50A.05.010, with
				  another individual.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-195 - Placement

Current through Register Vol. 24-14, July 15, 2024
(1) For the purposes of qualifying for paid
				family leave to bond with a child under RCW     50A.05.010, "placement" means the
				adoptive, guardianship, foster care, nonparental custody placement, or legal
				adoption of a child under the age of 18 with the employee. A placement is
				considered:
(a) An adoptive placement when the
				employee is legally and permanently assuming the responsibility of raising the
				child as their own, and the placement of the child into the employee's home is
				made through a private arrangement, a child placement agency, or a government
				agency;
(b) A guardianship
				placement when the employee is granted guardianship of a child by court order,
				and the child is placed in the home under:
(i)
				Title 11 RCW;
(ii) Title 13 RCW;
				or
(iii) Any other applicable
				guardianship that reflects the purpose, permanency, and legal authority of
				guardianships under Titles 11 and 13 RCW, including guardianships granted out
				of this state or country;
(c) A foster care placement when the employee
				is providing care for a child placed in the employee's home. Such placements
				must involve voluntary or involuntary removal of the child from the child's
				parents or guardian, and an agreement between a government agency and the
				foster family that the foster family will take care of the child. Although
				foster care placement may be with a relative of the child or another individual
				who may not have a foster care license, government agency action must be
				involved in the removal of the child;
(d) A nonparental custody placement when the
				child is placed into the home of the employee by court order granting the
				employee nonparental custody; or
(e) A legally finalized adoption as described
				in chapter 26.33 RCW.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-500 - Definitions › Section 192-500-200 - Pandemic leave assistance

Current through Register Vol. 24-14, July 15, 2024
(1)
				"Pandemic leave assistance" is a temporary grant authorized by the legislature
				that is only available for employees who:
(a)
				Do not meet the eight hundred twenty hours threshold in the qualifying period
				defined in
				RCW    50A.05.010;
				and
(b) Are unable to do so due to
				the impacts of the COVID-19 pandemic.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-510 - Assessing and collecting premiums › Section 192-510-010 - Election, withdrawal, and cancellation of coverage

Current through Register Vol. 24-14, July 15, 2024
(1) Self-employed
				persons as defined in
				RCW
				   50A.10.010 and federally recognized tribes as
				defined in
				RCW
				   50A.10.020 may elect coverage under Title 50A
				RCW.
(2) Notice of election of
				coverage must be submitted to the department online or in another format
				approved by the department.
(3)
				Elective coverage begins on the first day of the quarter immediately following
				the notice of election.
(4) Hours
				worked in self-employment prior to the effective date of the election of
				coverage cannot be used to establish benefit eligibility.
(5) A period of coverage is defined as:
(a) Three years following the first day of
				elective coverage or any gap in coverage; and
(b) Each subsequent year.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-510 - Assessing and collecting premiums › Section 192-510-020 - Election of coverage for federally recognized tribes

Current through Register Vol. 24-14, July 15, 2024
(1) Federally recognized tribes electing
				coverage are employers as defined in
				RCW    50A.05.010 and
				are subject to all rights and responsibilities under Title 50A RCW.
(2) Employees of federally recognized tribes
				that elect coverage are employees as defined in
				RCW    50A.05.010 and
				are subject to all the rights and responsibilities under Title 50A
				RCW.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-510 - Assessing and collecting premiums › Section 192-510-025 - What wages are reportable to the department for premium assessment purposes?

Current through Register Vol. 24-14, July 15, 2024
(1)
				Examples of wages reportable to the department for premium assessment purposes
				include, but are not limited to:
(a) Salary or
				hourly wages;
(b) Cash value of
				goods or services given in the place of money;
(c) Commissions or piecework;
(d) Bonuses;
(e) Cash value of gifts or prizes;
(f) Cash value of meals and lodging when
				given as compensation;
(g) Holiday
				pay;
(h) Paid time off, including
				vacation leave and sick leave, as well as associated cash outs, unless these
				wages are considered supplemental benefit payments provided by the
				employer;
(i) Separation pay
				including, but not limited to, severance pay, termination pay, and wages in
				lieu of notice;
(j) Value of stocks
				at the time of transfer to the employee if given as part of a compensation
				package;
(k) Compensation for use
				of specialty equipment, performance of special duties, or working particular
				shifts; and
(l) Stipends/per diems
				unless provided to cover a past or future cost incurred by the employee as a
				result of the performance of the employee's expected job functions.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-510 - Assessing and collecting premiums › Section 192-510-030 - How will the department determine the wages earned and hours worked for self-employed persons electing coverage?

Current through Register Vol. 24-14, July 15, 2024
(1) The department will use the self-employed
				person's wages reported in a quarter and divide it by the state's minimum wage
				to presume the number of hours worked for the quarter being reported.
(2) The self-employed person may overcome the
				presumption of hours in subsection (1) of this section by providing sufficient
				documentation to the department including, but not limited to, personal logs or
				contracts.
(3) If the determination
				of hours in subsection (1) or (2) of this section is greater than eight hundred
				twenty hours for that quarter, the number of hours worked will be considered
				eight hundred twenty hours.
Example:
For this example, the state's minimum
				  wage is $12.00 per hour. The self-employed person electing coverage reports
				  $10,000 in wages in a quarter. The department will divide $10,000 by $12.00 and
				  presume the self-employed person worked 833 hours in that quarter. The
				  department will determine that the self-employed individual worked 820 hours in
				  that quarter.
(4) The
				department may require copies of tax returns, bank records, or any other
				documentation deemed necessary by the department to verify or determine the
				self-employed person's hours and wages.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-510 - Assessing and collecting premiums › Section 192-510-031 - What are reportable wages for self-employed persons electing coverage?

Current through Register Vol. 24-14, July 15, 2024
Each quarter, a self-employed individual who has elected
				  coverage under Title 50A RCW will report to the department wages equal to the
				  combined total of:
(1) The
				self-employed individual's net income related to their self-employment;
				and
(2) The gross amount of wages,
				if any, as defined in
				RCW    50A.05.010, paid
				to the self-employed individual from the self-employed individual's business
				entity.
Example 1:
A sole-proprietor selling crafts
				  online earns $3,000 in a quarter and incurred $2,000 in business-related
				  expenses. The individual would report $1,000 to the department for that
				  quarter.
Example 2:
A member of a limited liability
				  company pays herself a salary in the amount of $10,000 in a quarter. She also
				  takes a draw from her company in the amount of $5,000. She would report $15,000
				  to the department for that quarter.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-510 - Assessing and collecting premiums › Section 192-510-040 - How does an employer's size affect liability for premiums and eligibility for small business assistance grants?

Current through Register Vol. 24-14, July 15, 2024
(1) To assess premiums and determine
				eligibility for small business assistance grants, the department must determine
				the size of each applicable employer. The department will only count the number
				of instate employees as defined in
				RCW    50A.05.010 when
				calculating employer size.
(2) If
				the department determines that the employer's status has changed as it relates
				to premium liability, the department will notify the employer. This
				notification will include the following information:
(a) If the employer was determined to have
				fifty or more employees for the preceding calendar year, and the employer is
				then determined to have fewer than fifty employees for the subsequent calendar
				year, the employer will not be required to pay the employer portion of the
				premium for the next calendar year; or
(b) If the employer was determined to have
				fewer than fifty employees for the preceding calendar year, and the employer is
				then determined to have fifty or more employees for the subsequent calendar
				year, the employer will be required to pay the employer portion of the premium
				for the next calendar year.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-510 - Assessing and collecting premiums › Section 192-510-045 - How will the department assess the size of employers for calendar years 2019 and 2020?

Current through Register Vol. 24-14, July 15, 2024
(1) For the
				purposes of premium assessment for calendar year 2019, the department will
				determine the size of all employers by reviewing the number of employees
				reported pursuant to WAC 192-540-030 for the first calendar quarter. Employers
				that report fifty or more employees will be required to pay the employer share
				of the premium for all calendar quarters in calendar year 2019.
(2) On September 30, 2019, the department
				will average the number of employees reported over the quarters for which
				reporting exists to determine employer size for calendar year 2020.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-510 - Assessing and collecting premiums › Section 192-510-050 - How will the department assess the size of new employers?

Current through Register Vol. 24-14, July 15, 2024
An employer that has not been in business in Washington long
				  enough to report four calendar quarters by September 30th will have its size
				  calculated after the second quarter of reporting is due by averaging the number
				  of employees reported over the quarters for which reporting exists. Premium
				  assessment based on this determination will begin on this reporting date. This
				  size determination remains in effect for the following calendar year under
				  RCW
				     50A.10.030.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-510 - Assessing and collecting premiums › Section 192-510-060 - When are employer premium payments due?

Current through Register Vol. 24-14, July 15, 2024
(1) Premiums must be paid quarterly. Each
				payment must include the premiums owed on all wages subject to premiums 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 premiums are
				being paid.
(2) 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 premium payment must be
				postmarked by the next business day.
(3) Premium payments are due within ten
				calendar days when a business is dissolved or the account is closed by the
				department. Premiums not paid timely are delinquent and subject to interest
				under
				RCW
				   50A.45.025.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-510 - Assessing and collecting premiums › Section 192-510-065 - When can an employer deduct premiums from employees?

Current through Register Vol. 24-14, July 15, 2024
(1) An employer may not deduct more than the
				maximum allowable employee share of the premium from wages paid for a pay
				period.
(2) If an employer fails to
				deduct the maximum allowable employee share of the premium from wages paid for
				a pay period, the employer is considered to have elected to pay that portion of
				the employee share under
				RCW
				   50A.10.030 for that pay period. The employer
				cannot deduct this amount from a future paycheck of the employee for a
				different pay period.
(3)
				Subsections (1) and (2) of this section do not apply if an employer was unable
				to deduct the maximum allowable employee share of the premium for a pay period
				due to a lack of sufficient employee wages for that pay period.
Washington Administrative Code › Title 192 - Employment Security Department › PAID FAMILY AND MEDICAL LEAVE › Chapter 192-510 - Assessing and collecting premiums › Section 192-510-066 - How are payments applied to paid family and medical leave premiums?

Current through Register Vol. 24-14, July 15, 2024
(1) A payment
				received with a premium assessment will be applied to the quarter for which the
				premium assessment applies. A payment exceeding the legal fees, penalties,
				interest and premiums due for that quarter will be applied to any other debt as
				provided in subsection (4) of this section.
(2) If no debt exists, premium overpayments
				of less than fifty dollars will be credited to future payments due.
(3) If no debt exists, premium overpayments
				of fifty dollars or more may be refunded to the employer at the employer's
				request. Otherwise, such overpayments will be credited to future payments
				due.
(4) Payments received will be
				applied in the following order of priority:
(a) Current quarter balance;
(b) Any previous quarter premium balance due
				starting with the oldest quarter;
(c) Then beginning with the oldest quarter in
				which a balance is owed:
(i) Penalties;
(ii) Fees; and
(iii) Interest charges.