WSR 13-23-008
[Filed November 7, 2013, 12:11 p.m., effective December 8, 2013]
Effective Date of Rule: Thirty-one days after filing.
Purpose: WAC 192-320-085 provides that an employer's account will be credited, based on a benefit overpayment decision, in the quarter in which the benefits were originally paid rather than the quarter the eligibility decision was written. This reduces the chance an employer will pay a higher tax rate in a previous quarter when it is later determined they deserved a credit.
WAC 192-310-010 establishes a $25.00 penalty for employers who fail to provide required ownership information when registering with the department. It provides an incentive for employers to provide complete information, reducing processing time.
Citation of Existing Rules Affected by this Order: Amending WAC 192-10-010 and 192-320-085.
Statutory Authority for Adoption: RCW 50.12.010 and 50.12.040.
Adopted under notice filed as WSR 13-19-077 on September 17, 2013.
A final cost-benefit analysis is available by contacting Juanita Myers, Employment Security Department, P.O. Box 9046, Olympia, WA 98507-9046, phone (360) 902-9665, fax (360) 902-9799, e-mail
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 2, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 2, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 2, Repealed 0.
Date Adopted: November 7, 2013.
Nan Thomas
Deputy Commissioner
AMENDATORY SECTION (Amending WSR 11-21-015, filed 10/7/11, effective 11/7/11)
WAC 192-310-010 What reports are required from an employer? (((RCW 50.12.070.)))
(1) Business license application.
Every person or unit with one or more individuals performing services for it in the state of Washington must file a business license application with the department of revenue.
(2) Employer registration:
(a) Every employer shall register with the department and obtain an employment security account number. Registration shall include the names, Social Security numbers, mailing addresses, telephone numbers, and the effective dates in that role of natural persons who are spouses or domestic partners of owners and owners, partners, members, or corporate officers of an employer. Registration of corporations shall include the percentage of stock ownership for each corporate officer, delineated as zero percent, less than ten percent, or ten percent or more, and the family relationship of corporate officers to other corporate officers who own ten percent or more. Every employer shall report changes in owners, partners, members, corporate officers, and percentage of ownership of the outstanding stock of the corporation by corporate officers. The report of changes is due each calendar quarter at the same time that the quarterly tax and wage report is due.
(b) A nonprofit corporation that is an employer shall register with the department, but is not required to provide names, Social Security numbers, mailing addresses, or telephone numbers for corporate officers who receive no compensation from the nonprofit corporation with respect to their services for the nonprofit corporation.
(c) An employer who omits required information when registering with the department, or fails to provide the department with the required information within thirty days of registration, must pay a penalty of twenty-five dollars for each violation unless the penalty is waived by the department.
(d) For purposes of this subsection:
(i) "Owner" means the owner of an employer operated as a sole proprietorship;
(ii) "Partner" means a general partner of an employer organized as a partnership, other than limited partners of a limited partnership who are not also general partners of the partnership;
(iii) "Member" means a member of an employer organized as a limited liability company, other than members who, pursuant to applicable law or the terms of the limited liability company's operating agreement or other governing documents, have no right to participate in the management of the limited liability company; and
(iv) "Corporate officer" means an officer described in the bylaws or appointed or elected by the board of directors in accordance with the bylaws or articles or certificates of incorporation of an employer organized as a for-profit or nonprofit corporation.
(3) Quarterly tax and wage reports:
(a) Tax report. Each calendar quarter, every employer must file a tax report with the commissioner. The report must list the total wages paid to every employee during that quarter.
(b) Report of employees' wages. Each calendar quarter, every employer must file a report of employees' wages with the commissioner. This report must list each employee by full name, Social Security number, and total hours worked and wages paid during that quarter.
(i) Social Security numbers are required for persons working in the United States;
(ii) If an individual has a Social Security card, he or she must present the card to the employer at the time of hire or shortly after that. This does not apply to agricultural workers who, under federal rules, may show their Social Security card on the first day they are paid;
(iii) If the individual does not have a Social Security card, Internal Revenue Service rules allow an employer to hire the individual with the clear understanding that the individual will apply for a Social Security number within seven calendar days of starting work for the employer. The individual must give the employer a document showing he or she has applied for a Social Security card. When the card is received, the individual must give the employer a copy of the card itself. An employer should keep copies of the document(s) for his or her records; and
(iv) If the employee does not show his or her Social Security card or application for a card within seven days and the employer continues to employ the worker, the employer does not meet the reporting requirements of this section. The department will not allow waiver of the incomplete report penalty (see WAC 192-310-030).
(c) Format. Employers must file the quarterly tax and wage reports in one of the following formats:
(i) Electronically, using the current version of employer account management services (EAMS), UIFastTax, UIWebTax, or ICESA Washington; or
(ii) Paper forms supplied by the department (or an approved version of those forms). Agency forms include "drop-out ink" that cannot be copied. Therefore, photocopies are considered incorrectly formatted reports and forms.
(d) Due dates. The quarterly tax and wage reports 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. So, reports are due by April 30, July 31, October 31, and January 31, in that order. If these dates fall on a Saturday, Sunday, or a legal holiday, the reports will be due on the next business day. Reports submitted by mail will be considered filed on the postmarked date. The commissioner must approve exceptions to the time and method of filing in advance.
(e) Termination of business. Each employer who stops doing business or whose account is closed by the department must immediately file:
(i) A tax report for the current calendar quarter which covers tax payments due on the date the account is closed; and
(ii) A report of employees' wages for the current calendar quarter which includes all wages paid as of the date the account is closed.
AMENDATORY SECTION (Amending WSR 10-23-064, filed 11/12/10, effective 12/13/10)
WAC 192-320-085 When is an overpayment of benefits credited to an employer's account?
Benefits paid shall be recoverable to the extent allowable pursuant to RCW 50.20.190 in the event that the decision allowing benefits is ultimately modified or reversed. ((Reversal or modification shall not affect previous benefit charges ultimately modified or reversed; however,)) Benefit credits in an amount equal to the erroneous charges shall be applied to the employer's account for the quarter in the calendar year in which ((the decision is ultimately modified or reversed)) benefits were originally charged.