WSR 97-16-011



[Filed July 25, 1997, 2:39 p.m.]

Subject of Possible Rule Making: Amend WAC 192-12-042 to add a provision allowing waiver of penalties for delinquent contributions for employers who are subject to a voluntary audit as provided in RCW 43.05.140.

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

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: RCW 43.05.140 directs the agency to establish a pilot voluntary audit program, whereby businesses can request an audit by the agency. Businesses doing so may receive a waiver of penalty assessments. WAC 192-12-042 specifies the circumstances under which penalties for delinquent contributions can be waived. The proposed amendment will make the regulation consistent with RCW 43.05.140.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: The United States Department of Labor 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 the United States Department of Labor Region X staff prior to adoption.

Process for Developing New Rule: The department intends to hold meetings with stakeholders, interested parties, and significantly affected persons to seek their input in the formation of regulations.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Persons interested in participating in public meetings to discuss the proposed regulatory changes may contact Bob Wagner, Employment Security Department, Unemployment Insurance Tax Branch, P.O. Box 9046, Olympia, WA 98507-9046, phone (360) 902-9521, or FAX (360) 902-9556.

July 23, 1997

Carver Gayton


Legislature Code Reviser


Washington State Code Reviser's Office