Washington Administrative Code
2020 Archive

Chapter 192-310 WAC
Last Update: 8/22/17

REPORTING OF WAGES AND TAXES DUE
PDF of Chapter Digest
WAC Sections
192-310-010What reports are required from an employer?
192-310-020When are tax payments by employers due? (RCW 50.24.010.)
192-310-025How are payments applied?
192-310-030What are the report and tax payment penalties and charges? (RCW 50.12.220.)
192-310-035Employer reports—Failure to report or incorrectly reporting hours or wages.
192-310-040How should employers report hours worked? (RCW 50.12.070.)
192-310-050What records must every employer keep? (RCW 50.12.070.)
192-310-055What additional records must farm operators or farm labor contractors keep? (RCW 50.04.155 and 50.12.070.)
192-310-060Tips as wages.
192-310-070Value of meals, lodging and in kind compensation—Payment by means other than cash—RCW 50.04.320.
192-310-080When are performers in small performing arts industries who receive stipends not considered to be in employment? (RCW 50.04.275.)
192-310-090When is "casual labor" exempt from unemployment insurance? (RCW 50.04.270.)
192-310-095When are musicians and entertainers exempt from unemployment insurance? (RCW 50.04.148.)
192-310-100What notices does the department require or recommend employers to post?
192-310-190When is a corporate officer with at least ten percent ownership considered unemployed?
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
192-310-150Are corporate officers covered for unemployment insurance? [Statutory Authority: RCW 50.12.010, 50.12.040, and 34.05.120. WSR 10-01-156, § 192-310-150, filed 12/22/09, effective 1/22/10. Statutory Authority: RCW 50.12.010 and 50.12.040. WSR 07-23-127, § 192-310-150, filed 11/21/07, effective 1/1/09.] Repealed by WSR 13-24-068, filed 11/27/13, effective 12/29/13. Statutory Authority: RCW 50.12.010 and 50.12.040.
192-310-160How may corporations exempt corporate officers from unemployment insurance coverage? [Statutory Authority: RCW 50.12.010, 50.12.040. WSR 10-23-064, § 192-310-160, filed 11/12/10, effective 12/13/10. Statutory Authority: RCW 50.12.010, 50.12.040, and 34.05.120. WSR 10-01-156, § 192-310-160, filed 12/22/09, effective 1/22/10. Statutory Authority: RCW 50.12.010 and 50.12.040. WSR 09-07-010, § 192-310-160, filed 3/5/09, effective 4/5/09; WSR 07-23-127, § 192-310-160, filed 11/21/07, effective 1/1/09.] Repealed by WSR 13-24-068, filed 11/27/13, effective 12/29/13. Statutory Authority: RCW 50.12.010 and 50.12.040.
192-310-170How is unemployment insurance coverage of corporate officers reinstated? [Statutory Authority: RCW 50.12.010 and 50.12.040. WSR 07-23-127, § 192-310-170, filed 11/21/07, effective 1/1/09.] Repealed by WSR 13-24-068, filed 11/27/13, effective 12/29/13. Statutory Authority: RCW 50.12.010 and 50.12.040.
192-310-180Are corporate officers covered for unemployment insurance when the corporation has no other employees? [Statutory Authority: RCW 50.12.010 and 50.12.040. WSR 07-23-127, § 192-310-180, filed 11/21/07, effective 1/1/08.] Repealed by WSR 13-24-068, filed 11/27/13, effective 12/29/13. Statutory Authority: RCW 50.12.010 and 50.12.040.