SB 5571 - H AMD TO CL COMM AMD (5571 AMH CL CORD 113) 598 ADOPTED

By Representative Lisk 4-17-97

On page 2, after line 9 of the amendment, insert the following:

"Sec. 2. RCW 50.29.070 and 1990 c 245 ' 8 are each amended to read as follows:

(1) Within a reasonable time after the computation date each employer shall be notified of the employer's rate of contribution as determined for the succeeding rate year and factors used in the calculation. The commissioner shall include on the notice sent to each employer in 1997 and 1998 the following information for the rate year immediately preceding the computation date:

(a) The taxable wages reported by the employer;

(b) The employer's contribution rate;

(d)(i) The benefits charged to the employer's experience rating account; and

(ii) The benefits not charged to the employer's experience rating account under RCW 50.29.020(2)(e); and

(e) The dollar amount that represents the difference between (c) and (d) of this subsection, to be termed "share of employer's contribution that is socialized cost." The notice must include an explanation in plain language of socialized cost and the relationship of the employer's contribution to the support of socialized cost.

(2) Any employer dissatisfied with the benefit charges made to the employer's account for the twelve-month period immediately preceding the computation date or with his or her determined rate may file a request for review and redetermination with the commissioner within thirty days of the mailing of the notice to the employer, showing the reason for such request. Should such request for review and redetermination be denied, the employer may, within thirty days of the mailing of such notice of denial, file with the appeal tribunal a petition for hearing which shall be heard in the same manner as a petition for denial of refund. The appellate procedure prescribed by this title for further appeal shall apply to all denials of review and redetermination under this section."

Renumber the sections.

EFFECT: The amendment adds a provision requiring the Employment Security Department to include on the annual tax notice to employers in 1997 and 1998 the following information from the previous rate year:

(1)the taxable wages reported by the employer.

(2)the employer's contribution rate and contributions paid.

(3)the benefits charged to the employer's account and the benefits not charged under the "marginal labor force attachment" noncharging provision.

(4)the amount of contribution representing the employer's share of socialized costs. The notice must include an explanation in plain language of socialized cost.