(1) Base rate. When a consumer employs an in-home/relative provider, DCYF pays the lesser of the following to an eligible in-home/relative provider for child care:
(a) The provider's private pay rate for that child; or
(b) The maximum child care subsidy rate of two dollars and fifty-five cents per hour per child. Beginning July 1, 2020, the maximum child care subsidy rate is two dollars and sixty-five cents per hour per child.
(2) DCYF may pay above the maximum hourly rate for children who have special needs pursuant to WAC
110-15-0235.
(3) DCYF makes the WCCC payment directly to a consumer's eligible provider.
(4) When applicable, DCYF pays the employer's share of the following:
(a) Social Security and medicare taxes (FICA) up to the wage limit;
(b) Federal Unemployment Taxes (FUTA); and
(c) State unemployment taxes (SUTA).
(5) If an in-home/relative provider receives less than the wage base limit per family in a calendar year, DCYF refunds all withheld taxes to the provider.
[Statutory Authority: RCW
43.216.055 and
43.216.065. WSR 19-12-058, § 110-15-0240, filed 5/31/19, effective 7/1/19. WSR 18-14-078, recodified as § 110-15-0240, filed 6/29/18, effective 7/1/18. Statutory Authority: RCW
43.215.060,
43.215.070, and chapter
43.215 RCW. WSR 17-12-035, § 170-290-0240, filed 5/31/17, effective 7/1/17. Statutory Authority: RCW
43.215.070, chapter
43.215 RCW. WSR 16-19-107, § 170-290-0240, filed 9/21/16, effective 10/22/16. Statutory Authority: RCW
43.215.060,
43.215.070, and chapter
43.215 RCW. WSR 14-24-070, § 170-290-0240, filed 11/26/14, effective 1/1/15; WSR 14-20-088, § 170-290-0240, filed 9/29/14, effective 10/30/14; WSR 13-21-113, § 170-290-0240, filed 10/22/13, effective 11/22/13. Statutory Authority: RCW
43.215.070,
43.215.060 and chapter
43.215 RCW. WSR 12-11-025, § 170-290-0240, filed 5/8/12, effective 6/8/12. Statutory Authority: RCW
43.215.060,
43.215.070, 2006 c 265, and chapter
43.215 RCW. WSR 09-22-043, § 170-290-0240, filed 10/28/09, effective 12/1/09. WSR 08-08-047, recodified as § 170-290-0240, filed 3/27/08, effective 3/27/08. Statutory Authority: RCW
74.04.050,
74.12.340, and
74.13.085. WSR 05-22-078, § 388-290-0240, filed 10/31/05, effective 12/1/05. Statutory Authority: RCW
74.04.050,
74.13.085. WSR 02-12-069, § 388-290-0240, filed 5/31/02, effective 7/1/02. Statutory Authority: RCW
74.04.050 and C.F.R. Parts 98 and 99 (Child Care Development Fund Rules). WSR 02-01-135, § 388-290-0240, filed 12/19/01, effective 1/19/02.]