PERMANENT RULES
Date of Adoption: September 1, 1999.
Purpose: To repeal WAC 192-12-060 Joint accounts, and replace it with new rule WAC 192-300-180 with the same title in accordance with Executive Order 97-02 from Governor Locke. The new rule was written for clarity and understanding and is organized to help promote this for the general public.
Citation of Existing Rules Affected by this Order: Repealing WAC 192-12-060.
Statutory Authority for Adoption: Chapters 34.05 and 50.12 RCW.
Other Authority: RCW 50.24.170.
Adopted under notice filed as WSR 99-13-112 on June 15, 1999.
Changes Other than Editing from Proposed to Adopted Version: In the repealer, the word "sections" plural is replaced by "section" singular; and the verb "are" is replaced by the verb "is."
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 5, Amended 0, Repealed 1.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0. Effective Date of Rule: Thirty-one days after filing.
August 30, 1999
Carver Gayton
Commissioner
Relates to RCW 50.24.170.
(1) Any two or more employers may form joint accounts (consolidate) for the purposes of reporting and dealing with the unemployment insurance division of the department.
(2) Joint accounts must be acceptable to the department and cannot:
(i) impair any obligation by these employers to the unemployment insurance division;
(ii) interfere with the payment of benefits to workers;
(iii) result in any administrative inconvenience to the division; or
(iv) allow an employer to receive an experience rate to which it was not entitled.
(3) Joint accounts must provide for the maintenance of all records necessary under the Employment Security Act.
(4) Joint accounts may not be formed until the department has approved the plan of consolidation, in writing.
(5) A joint account should never be confused with a common paymaster. A common paymaster is an independent third party who contracts with, and represents, two or more employers; and who files a combined tax report for those employers. Common paymaster does not meet the department's definition of a joint account. We do not allow this type of reporting.
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The following section of the Washington Administrative Code is repealed:
| WAC 192-12-060 | Joint accounts. |