WSR 10-16-037



[ Filed July 26, 2010, 3:36 p.m. ]

Subject of Possible Rule Making: General review of unemployment insurance (UI) tax and wage rules, including chapters 192-300, 192-310, 192-320, 192-330, 192-340, and 192-350 WAC. This will update, revise, and clarify policy related to UI taxes. Some of the substantive topics include: When employers become inactive and how this affects coverage of corporate officers, priorities for application of payments, NSF charges, and record-keeping requirements for employers. Many other changes are minor or technical.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 50.12.010 and 50.12.040.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Tax rules were last comprehensively reviewed in 2007. Rules will help clarify provisions dealing with coverage of corporate officers for unemployment insurance, priorities for application of payments, NSF charges, and record-keeping requirements for employers. Rules will also make technical corrections and increase consistency with current policies.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: The United States Department of Labor (USDOL) reviews the state's administration of the UI program to ensure conformity to federal statutes and regulations. The state has broad flexibility in the implementation of UI laws as long as conformity is maintained. The proposed rules will be shared with USDOL prior to adoption.

Process for Developing New Rule: Proposed rules will be shared with stakeholders identified in the rule-making process. We will solicit input from stakeholders and consider all written comments in the development of the final rules.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by contacting Juanita Myers, Unemployment Insurance Rules Coordinator, Employment Security Department, P.O. Box 9046, Olympia, WA 98507-9046, phone (360) 902-9665, fax (360) 902-9799, e-mail Please include your name, organization (if any), mailing address, e-mail address, and phone number.

July 23, 2010

Paul Trause

Deputy Commissioner

Washington State Code Reviser's Office