(1)(a) A separate and identifiable account to provide for the financing of special programs to assist the unemployed is established in the administrative contingency fund. All money in this account shall be expended solely for the purposes of this title and for no other purposes whatsoever, except as provided in subsection (4) of this section. Contributions to this account shall accrue and become payable by each employer, except employers as described in RCW
50.44.010 and
50.44.030 who have properly elected to make payments in lieu of contributions, taxable local government employers as described in RCW
50.44.035, and those employers who are required to make payments in lieu of contributions, at a basic rate of two one-hundredths of one percent. The amount of wages subject to tax shall be determined under RCW
50.24.010.
(b) A separate and identifiable account is established in the administrative contingency fund for financing the employment security department's administrative costs under RCW
50.22.150 and
50.22.155 and the costs under RCW
50.22.150(11) and
50.22.155 (1)(m) and (2)(m). All money in this account shall be expended solely for the purposes of this title and for no other purposes whatsoever. Contributions to this account shall accrue and become payable by each employer, except employers as described in RCW
50.44.010 and
50.44.030 who have properly elected to make payments in lieu of contributions, taxable local government employers as described in RCW
50.44.035, those employers who are required to make payments in lieu of contributions, those employers described under RCW
50.29.025(1)(d), and those qualified employers assigned rate class 20 or rate class 40, as applicable, under RCW
50.29.025, at a basic rate of one one-hundredth of one percent. The amount of wages subject to tax shall be determined under RCW
50.24.010. Any amount of contributions payable under this subsection (1)(b) that exceeds the amount that would have been collected at a rate of four one-thousandths of one percent must be deposited in the account created in (a) of this subsection.
(2)(a) Contributions under this section shall become due and be paid by each employer under rules as the commissioner may prescribe, and shall not be deducted, in whole or in part, from the remuneration of individuals in the employ of the employer. Any deduction in violation of this section is unlawful.
(b) In the payment of any contributions under this section, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
(3) If the commissioner determines that federal funding has been increased to provide financing for the services specified in chapter
50.62 RCW, the commissioner shall direct that collection of contributions under this section be terminated on the following January 1st.
(4) During the 2023-2025 fiscal biennium, moneys in the account in subsection (1)(a) of this section may be appropriated for poverty reduction programs that coordinate employment, training, education, and other existing systems designed to assist low-income individuals attain self-sufficiency.
Findings—Intent—2009 c 566: "(1) The legislature finds that:
(a) This is a time of great economic difficulty for the residents of Washington state;
(b) Education and training provides opportunity for unemployed workers and economically disadvantaged adults to move into living wage jobs and is of critical importance to the current and future prosperity of the residents of Washington state;
(c) Community and technical college workforce training programs, private career schools and colleges, and Washington state apprenticeship and training council-approved apprenticeship programs provide effective and efficient pathways for people to enter high-demand occupations while also meeting the needs of the economy;
(d) The identification of high-demand occupations needs to be based on reliable labor market research; and
(e) Workforce development councils are in a position to provide funding for economically disadvantaged adults and unemployed workers to access training.
(2) Consistent with the intent of the workforce investment act adult and dislocated worker program provisions of the American recovery and reinvestment act of 2009, the legislature intends that individuals who are eligible for services under the workforce investment act adult and dislocated worker programs, or are receiving or have exhausted entitlement to unemployment compensation benefits be provided the opportunity to enroll in training programs to prepare for a high-demand occupation." [
2009 c 566 § 1.]