S-4269.1 _______________________________________________
SENATE BILL 6378
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State of Washington 53rd Legislature 1994 Regular Session
By Senators Newhouse, Vognild, Prentice, Deccio, Amondson and Winsley
Read first time 01/20/94. Referred to Committee on Labor & Commerce.
AN ACT Relating to unemployment insurance administrative costs for reimbursable employers; and adding a new section to chapter 50.44 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 50.44 RCW to read as follows:
(1) Each employer subject to this chapter shall pay to the commissioner for the unemployment compensation administration fund an administrative cost assessment determined by the commissioner. The administrative cost assessment shall be based on a calculation of the department's actual cost of processing unemployment insurance benefits paid to former employees of employers who are liable under this chapter.
(2) For the purpose of determining the administrative cost assessment, if benefits paid to an individual are based on wages paid by more than one employer, the administrative cost assessment of each employer that is liable under this chapter shall be an amount that bears the same ratio to the total benefits paid to the individual as the total base-period wages paid to the individual by the liable employer bear to the total base-period wages paid to the individual by all of his or her base-period employers.
(3) At the end of each calendar quarter, the commissioner shall assess each employer liable under this chapter an amount equal to the cost determined by the department under subsection (2) of this section based on the amount of regular and additional benefits and the amount of extended benefits paid during the quarter that is attributable to service in the employ of the liable employer. The administrative cost assessment shall be paid:
(a) Except as provided in (b) of this subsection, not later than thirty days after the assessment was mailed to the last known address of the employer or otherwise delivered to the employer; or
(b) By the state, by the expiration of the twelve-month period following the end of the biennium in which the administrative costs attributable to state employment were accrued.
(4) Payment of administrative cost assessments by an employer liable under this chapter shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the employer. Any deduction in violation of this subsection is unlawful.
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