BILL REQ. #: S-2336.1
| State of Washington | 60th Legislature | 2007 Regular Session |
READ FIRST TIME 02/28/07.
AN ACT Relating to notice to certain employees of a claim of exemption from paying unemployment insurance taxes; amending RCW 50.44.040; and adding new sections to chapter 50.44 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 50.44.040 and 1977 ex.s. c 292 s 17 are each amended
to read as follows:
The term "employment" as used in RCW 50.44.010, 50.44.020, and
50.44.030 shall not include service performed:
(1) In the employ of (a) a church or convention or association of
churches, or (b) an organization which is operated primarily for
religious purposes and which is operated, supervised, controlled, or
principally supported by a church or convention or association of
churches; however, the employer shall notify its employees as required
by section 2 of this act; or
(2) By a duly ordained, commissioned, or licensed minister of a
church in the exercise of his ministry or by a member of a religious
order in the exercise of duties required by such order; or
(3) ((Before January 1, 1978, in the employ of a nongovernmental
educational institution, approved or accredited by the state board of
education, which is not an "institution of higher education"; or)) In a facility conducted for the purpose of carrying out a
program of (a) rehabilitation for individuals whose earning capacity is
impaired by age or physical or mental deficiency or injury, or (b)
providing remunerative work for individuals who because of their
impaired physical or mental capacity cannot be readily absorbed in the
competitive labor market, by an individual receiving such
rehabilitation or remunerative work; or
(4)
(((5))) (4) As part of an unemployment work-relief or work-training
program assisted or financed in whole or in part by a federal agency or
an agency of a state or political subdivision thereof, by an individual
receiving such work-relief or work-training; or
(((6))) (5) For a custodial or penal institution by an inmate of
the custodial or penal institution; or
(((7))) (6) In the employ of a hospital, if such service is
performed by a patient of such hospital; or
(((8))) (7) In the employ of a school, college, or university, if
such service is performed (a) by a student who is enrolled and is
regularly attending classes at such school, college, or university, or
(b) by the spouse of such a student, if such spouse is advised, at the
time such spouse commences to perform such service, that (i) the
employment of such spouse to perform such service is provided under a
program to provide financial assistance to such student by such school,
college, or university, and (ii) such employment will not be covered by
any program of unemployment insurance; or
(((9))) (8) By an individual under the age of twenty-two who is
enrolled at a nonprofit or public educational institution which
normally maintains a regular faculty and curriculum and normally has a
regularly organized body of students in attendance at the place where
its educational activities are carried on as a student in a full time
program, taken for credit at such institution, which combines academic
instruction with work experience, if such service is an integral part
of such program, and such institution has so certified to the employee,
except that this subsection shall not apply to service performed in a
program established for or on behalf of an employer or group of
employers; or
(((10) Before January 1, 1978, in the employ of the state or one of
its instrumentalities or a political subdivision or one of its
instrumentalities by an individual who is (a) occupying an elective
office, or (b) who is compensated solely on a fee or per diem basis; or)) (9) In the employ of a nongovernmental preschool which is
devoted exclusively to the area of child development training of
preschool age children through an established curriculum of formal
classroom or laboratory instruction which did not employ four or more
individuals on each of some twenty days during the calendar year or the
preceding calendar year, each day being in a different calendar week;
or
(11) Before January 1, 1978, in the employ of the legislature of
the state of Washington by an individual who is compensated pursuant to
an agreement which provides for a guaranteed rate of compensation for
irregular hours worked; or
(12)
(((13) After December 31, 1977,)) (10) In the employ of the state
or any of its instrumentalities or political subdivisions of this state
in any of its instrumentalities by an individual in the exercise of
duties:
(a) As an elected official;
(b) As a member of the national guard or air national guard; or
(c) In a policymaking position the performance of the duties of
which ordinarily do not require more than eight hours per week.
NEW SECTION. Sec. 2 A new section is added to chapter 50.44 RCW
to read as follows:
An employer who is exempt under RCW 50.44.040(1) shall post and
maintain printed notices to individuals in its employ. These notices
shall inform the employees that the employer is exempt from taxes under
this title and that the employee will not be eligible for unemployment
benefits based on his or her employment with the employer. The notices
are to be posted in conspicuous places close to the actual location
where personal services are performed.
The department shall make the notices required under this section
available to employers without charge.
NEW SECTION. Sec. 3 A new section is added to chapter 50.44 RCW
to read as follows:
Beginning on the effective date of this section, an employer that
is exempt under RCW 50.44.040(1) shall inform each of its employees at
the time of hire that the employer is exempt from unemployment
insurance coverage. Compliance or noncompliance by an employer with
this requirement shall not affect the status of any unemployment
insurance claim or potential claim.