WSR 98-09-106



[Filed April 22, 1998, 10:26 a.m.]

Original Notice.

Preproposal statement of inquiry was filed as WSR 97-21-131.

Title of Rule: WAC 192-12-030 Employer reports.

Purpose: The rule lists the reports that must be filed by employers and the intervals or time frames for filing them.

Statutory Authority for Adoption: RCW 50.12.010, 50.12.040, and 50.12.070.

Statute Being Implemented: RCW 50.12.070, 50.20.150.

Summary: The rule is amended to eliminate six employer reports that are obsolete and no longer needed by the department. The remainder of the rule is rewritten for purposes of clarity and understandability.

Reasons Supporting Proposal: This rule-making action is taken in accordance with Executive Order 97-02 and the department's regulatory improvement plan.

Name of Agency Personnel Responsible for Drafting: Juanita Myers, 212 Maple Park, Olympia, (360) 902-9665; Implementation and Enforcement: Dale Ziegler, 212 Maple Park, Olympia, (360) 902-9303.

Name of Proponent: Employment Security Department, governmental.

Rule is not necessitated by federal law, federal or state court decision.

Explanation of Rule, its Purpose, and Anticipated Effects: WAC 192-12-030 lists the reports that must be filed by employers with the department, and the intervals for filing such reports. RCW 50.12.070 requires employers to maintain certain records, but authorizes the department to adopt rules specifying the information that must be contained in the records and the intervals at which such information is reported to the department. This rule provides that information.

Proposal Changes the Following Existing Rules: WAC 192-12-030 is amended to eliminate six obsolete employer reports. In addition, the remainder of the rule is rewritten to add clarity and improve understandability.

No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed amendment does not add any reporting requirements for businesses. Six reports formerly required of employers are eliminated as obsolete. The rule simply clarifies the information that, by statute, must be reported to the department.

RCW 34.05.328 applies to this rule adoption. The proposed amendment to WAC 192-12-030 constitutes a significant legislative rule within the meaning of RCW 34.05.328 because, by eliminating six employer reports, it makes a significant amendment to a regulatory program.

Hearing Location: Employment Security Department, 212 Maple Park, 2nd Floor Conference Room, Olympia, WA, on May 27, 1998, at 11:00 a.m.

Assistance for Persons with Disabilities: Contact Karen LaFreniere, Affirmative Action, by May 22, 1998, TDD (360) 902-9589, or (360) 902-9582.

Submit Written Comments to: Barney Hilliard, Rules Coordinator, Employment Security Department, P.O. Box 9046, Olympia, WA 98504-9046, FAX (360) 438-3226, by May 26, 1998.

Date of Intended Adoption: June 1, 1998.

April 20, 1998

Carver Gayton


AMENDATORY SECTION (Amending WSR 94-22-043, filed 10/28/94, effective 11/28/94)

WAC 192-12-030  Employer reports ((required of persons or entities for whom personal services are performed as provided by))-- RCW 50.12.070 and 50.20.150. (1) ((Employer's status report)) Master application. Every person or entity which has ((or subsequent to January 1, 1936, had)) one or more individuals performing services for it in the state of Washington ((shall have on)) must file with the ((commissioner immediately after the date of this regulation an employer's status report)) department a master application in a format prescribed by the commissioner.

(2) ((Contribution and wage)) Quarterly tax and wage reports:

(a) ((Contribution)) Tax report. Each employer ((shall not later than the last day of the month following the expiration of any calendar quarter)) must file a quarterly tax report with the commissioner((, in a format which the commissioner shall prescribe, a report with respect to such quarter setting forth)) listing the total wages paid ((for employment)) to all individuals in its employ during that calendar quarter. ((Calendar quarters shall be deemed to end March 31, June 30, September 30 and December 31 respectively of each year.))

(b) ((Wage)) Report of employee's wages. Each employer ((shall not later than the last day of the month following the expiration of such calendar quarter)) must file a quarterly report of employee's wages with the commissioner.((, on forms which the commissioner shall furnish, a report with respect to such calendar quarter setting forth the)) This report must list each employee by name, social security number, hours worked, and wages paid during ((such)) that calendar quarter. ((for employment to individual in its employ, the number of hours worked by each individual, the names of such individuals and their social security numbers. Exceptions to the foregoing provisions (2)(a) and (b) relative to the time and manner of reporting shall be allowed only after application has been made requesting exceptions and the application has been approved by the commissioner.))

(c) The quarterly tax and wage reports must be filed in a format prescribed by the commissioner. They are due by the last day of the month following the end of the calendar quarter being reported. Calendar quarters end on March 31, June 30, September 30 and December 31 of each year. Therefore, reports are due by April 30, July 31, October 31, and January 31, respectively. Exceptions to the time and manner of filing the report must be approved in advance the commissioner.

(d) Termination of business. Each employer who ceases business or ((for any reason causes its)) whose account ((to be)) is closed by the department ((shall)) must immediately file:

(i) A ((contribution)) tax report ((with respect to)) for the current calendar quarter which ((report shall)) covers ((contributions)) tax payments due to the date such account is closed;

(ii) A ((quarterly wage)) report of employee's wages ((with respect to)) for the current calendar quarter ((as provided in section (2)(b) of this regulation)) which ((report shall)) includes all wages paid to the date such account is closed.

(((d) Reports for maritime service.

(i) Maritime contribution reports. Contribution reports with respect to wages, including advances, allotments, slops, and payment in kind, such as board and lodging, earned in any pay period shall be submitted as of the calendar quarter in which any such wages in cash were actually paid or such wages in kind were furnished, except that any of such items which are unknown to the reporting office will be considered paid in the calendar quarter in which the voyage is terminated.

(ii) Maritime wage reports. Individual wage detail reports on wages falling within the purview of this regulation need not be filed prior to the time when reports regarding wages paid at the termination of such period must be filed; except, however, supplemental quarterly wage detail reports shall be filed whenever wages involved were actually paid in a previous calendar quarter. such supplemental report shall be filed along with the related contribution report.

(iii) Maritime special reports. The employer shall, upon request of the commissioner, promptly furnish a statement of the wages of a seaman, whenever such statement is necessary in order to determine such seaman's eligibility for and rate of benefits. Such statements shall be prepared and submitted in such a manner as the commissioner may in each case prescribe.))

(3) Report of circumstances of applicant's separation from employment. Whenever an individual files an initial application for ((an initial determination or thereafter lapses his or her reporting at the local office and later renews such reporting following intervening employment,)) unemployment benefits, or reopens a claim after subsequent employment, a notice ((of such filing or renewal shall)) will be mailed to the applicant's most recent ((employing unit)) employer as stated by the applicant. Any ((employing unit receiving)) employer who receives such a notice and ((having knowledge of any factors)) has information which might ((render)) make the applicant ineligible for ((waiting period credit or)) benefits shall report ((such factors)) this information to the employment security department at the address indicated on the notice within ten days of the date ((of mailing of such)) the notice was mailed. ((The absence of the receipt of the employing unit's report within the ten day period shall be deemed to justify allowances to the applicant of waiting period credit and the payment of benefits, provided the applicant is in all respects eligible.)) If the employer does not reply within ten days, the department may allow benefits to the individual, if he or she is otherwise eligible.

((In the event that information reported by an employing unit, in response to either of the notices required herein, is claimed by the employing unit to require disqualification from allowance of waiting period credit or payment of benefits, a determination of benefit rights will be made and a copy of such determination mailed to the employing unit.))

If an employer reports information which it claims makes an individual ineligible for benefits, the department will issue a written decision regarding the individual's eligibility and mail a copy to the employer.

(4) ((Low earnings report. When requested to do so by an authorized representative of the commissioner any person or entity for whom personal services are performed by individuals working less than full time during a "week" as defined in WAC 192-12-020 wit resulting loss of earnings, to wit: Less than the maximum weekly benefit amount established by law, shall thereafter file with the nearest employment office, in a format prescribed by the commissioner, a report of low earnings with respect to such individuals for all weeks designated in the request.

(5) Labor dispute report. When any person or entity for whom personal services are performed has substantially curtailed or stopped operation by reason of a labor dispute or should such person or entity have reason to believe that such substantial curtailment or stoppage is due to a labor dispute, it shall advise the nearest employment office in writing of the date of the commencement of such substantial curtailment or stoppage of operations and upon the demand of the commissioner shall furnish, upon forms furnished by the commissioner, a report setting out the conditions under which such substantial curtailment or stoppage of operations occurred, together with the names, social security account numbers and job classifications of the individuals involved. Changes in the condition under which the labor dispute arose or in the status of any such individuals, occurring during the course of the dispute, shall be reported in the same manner.

Subsequent to the termination of the labor dispute, such person or entity shall advise the nearest employment service office in writing of the date of the termination of the labor dispute.

(6) Vacation reports. Each employer temporarily ceasing or substantially curtailing operations in order to allow a vacation period for individuals in its employ pursuant to an employment contract shall seven days prior to cessation or substantial curtailment of operations file with the nearest employment office a report giving the date of commencement and duration of the vacation period and shall further, upon the demand of the commissioner, furnish a report setting forth (a) the name of each individual ceasing work by reason of such cessation or curtailment of operations; (b) each individual's Social Security account number; (c) the amount of wages or remuneration, if any, paid or payable to each individual for the vacation period; and (d) the identity of such individuals who have been or will be granted vacations during some other period.

(7))) (4) Report form instructions. All form preparation instructions issued by the employment security department ((for the preparation of forms or formats shall)) have the same force and effect as if ((such instructions)) they had been incorporated into ((and made a part of)) this regulation.

[Statutory Authority: RCW 50.12.010 and 50.12.040. 94-22-043, 192-12-030, filed 10/28/94, effective 11/28/94. Statutory Authority: RCW 50.12.010. 78-09-027 (Order 1-78), 192-12-030, filed 8/14/78; Order 2602, 192-12-030, filed 4/24/70; Regulation 3, filed 12/1/65, effective 1/1/66; Regulation 3, adopted 5/31/55, effective 7/3/55.]

Reviser's note: RCW 34.05.395 requires the use of underlining and deletion marks to indicate amendments to existing rules. The rule published above varies from its predecessor in certain respects not indicated by the use of these markings.

Reviser's note: The typographical error in the above section occurred in the copy filed by the agency and appears in the Register pursuant to the requirements of RCW 34.08.040.

Legislature Code Reviser


Washington State Code Reviser's Office