BP BHEAD INT S [atlas:bill]

AN ACT Relating to reporting payments under unemployment insurance and industrial insurance; and amending RCW 50.12.070 and 51.16.060.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. RCW 50.12.070 and 1983 1st ex.s. c 23 s 8 are each amended to read as follows:

(1) Each employing unit shall keep true and accurate work records, containing such information as the commissioner may prescribe. Such records shall be open to inspection and be subject to being copied by the commissioner or his or her authorized representatives at any reasonable time and as often as may be necessary. The commissioner may require from any employing unit any sworn or unsworn reports with respect to persons employed by it, which he or she deems necessary for the effective administration of this title.

(2)(a) Each employer shall make periodic reports at such intervals as the commissioner may by regulation prescribe, setting forth the remuneration paid for employment to workers in its employ, the names of all such workers, and until April 1, 1978, the number of weeks for which the worker earned the "qualifying weekly wage", and beginning July 1, 1977, the hours worked by each worker and such other information as the commissioner may by regulation prescribe. Beginning with reports due in calendar year 1998, the employer shall make the report required under this subsection on the form adopted under subsection (3) of this section.

((~~In the event~~)) (b) If the employing unit fails or has failed to report the number of hours in a reporting period for which a worker worked such number will be computed by the commissioner and given the same force and effect as if it had been reported by the employing unit. In computing the number of such hours worked the total wages for the reporting period, as reported by the employing unit, shall be divided by the dollar amount of the state's minimum wage in effect for such reporting period and the quotient, disregarding any remainder, shall be credited to the worker: PROVIDED, That although the computation so made will not be subject to appeal by the employing unit, monetary entitlement may be redetermined upon request if the department is provided with credible evidence of the actual hours worked.

(3) The commissioner and the director of the department of labor and industries shall jointly adopt a form to be used by employers to report unemployment insurance contributions under this title and industrial insurance premiums and assessments under Title 51 RCW. The form must include multiple parts, with a separate page or pages for the report to each agency. The commissioner and the director shall also jointly adopt a rule establishing procedures for the form to be mailed by employers to a central location and be distributed from the central location to each agency.

Sec. 2. RCW 51.16.060 and 1985 c 315 s 1 are each amended to read as follows:

(1)(a) Every employer not qualifying as a self-insurer, shall insure with the state and shall, on or before the last day of January, April, July and October of each year thereafter, furnish the department with a true and accurate payroll for the period in which workers were employed by it during the preceding calendar quarter, the total amount paid to such workers during such preceding calendar quarter, and a segregation of employment in the different classes established pursuant to this title, and shall pay its premium thereon to the appropriate fund. Premiums for a calendar quarter, whether reported or not, shall become due and delinquent on the day immediately following the last day of the month following the calendar quarter. Beginning with reports due in calendar year 1998, the employer shall make the report required under this section on the form adopted under subsection (2)(b) of this section.

(b) The sufficiency of such statement shall be subject to the approval of the director((~~: PROVIDED, That~~)). The director may in his or her discretion and for the effective administration of this title require an employer in individual instances to furnish a supplementary report containing the name of each individual worker, his or her hours worked, his or her rate of pay, and the class or classes in which such work was performed((~~: PROVIDED FURTHER, That in the event~~)).

(c) If an employer ((~~shall furnish~~)) furnishes the department with four consecutive quarterly reports wherein each such quarterly report indicates that no premium is due the department may close the account((~~: PROVIDED FURTHER, That~~)).

(2)(a) The department may ((~~promulgate~~)) adopt rules ((~~and regulations in accordance with~~)) under chapter 34.05 RCW to establish other reporting periods and payment due dates in lieu of reports and payments following each calendar quarter, and may also establish terms and conditions for payment of premiums and assessments based on estimated payrolls, with such payments being subject to approval as to sufficiency of the estimated payroll by the department, and also subject to appropriate periodic adjustments made by the department based on actual payroll((~~: AND PROVIDED FURTHER, That~~)).

(b) The director and the commissioner of the employment security department shall jointly adopt a form to be used by employers to report industrial insurance premiums and assessments under this title and unemployment insurance contributions under Title 50 RCW. The form must include multiple parts, with a separate page or pages for the report to each agency. The director and the commissioner shall also jointly adopt a rule establishing procedures for the form to be mailed by employers to a central location and be distributed from the central location to each agency.

(3) A temporary help company which provides workers on a temporary basis to its customers shall be considered the employer for purposes of reporting and paying premiums and assessments under this title according to the appropriate rate classifications as determined by the department: PROVIDED, That the employer shall be liable for paying premiums and assessments, should the temporary help company fail to pay the premiums and assessments under this title.