WSR 02-06-119



[ Filed March 6, 2002, 9:48 a.m. ]

Subject of Possible Rule Making: Adopt rule(s) clarifying the actions that will be taken by the department when an Indian tribe or tribal unit becomes delinquent in the payment of unemployment taxes. Adopt a rule specifying the tax rate that will be applied to an employer who had elected to make payments in lieu of contributions, is delinquent in those payments, and changes their payment method and becomes a contribution-paying employer.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 50.12.010 Commissioner's duties and powers and 50.12.040 Rule-making authority.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Chapter 50.50 RCW, adopted in 2001, requires the department to take certain measures when a tribe or tribal unit is delinquent in the payment of unemployment taxes. The rules will clarify the timing and sequence of actions that will be taken by the department in these circumstances. RCW 50.29.025 (6)(a) establishes the tax rate that will be applied to employers who are delinquent in the payment of contributions. The rule will clarify that this tax rate shall also apply to reimbursable employers (those who make payments in lieu of contributions) who are delinquent in their payments and become contribution-paying employers.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: The United States Department of Labor (USDOL) reviews the state's administration of the unemployment insurance program to ensure conformity to federal statutes and regulations. The state has broad flexibility in the implementation of unemployment insurance laws as long as conformity is maintained. The proposed regulations will be shared with USDOL prior to adoption.

Process for Developing New Rule: The department will conduct informal public meetings with interested individuals and stakeholders to gather their input and comments during the development of these regulations.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Persons interested in attending meetings to discuss the proposed regulations should contact Juanita Myers, Rules Coordinator, Unemployment Insurance Division, Employment Security Department, P.O. Box 9046, Olympia, WA 98507-9046, phone (360) 902-9665, fax (360) 902-9799, e-mail

March 4, 2002

Dr. Sylvia P. Mundy


Washington State Code Reviser's Office