WSR 17-04-091
[Filed January 31, 2017, 2:46 p.m.]
Subject of Possible Rule Making: WAC 192-320-036, regarding determining tax rates for employers who are delinquent on taxes or reports.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 50.12.010 and 50.12.040.
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: RCW 50.29.010 gives the commissioner the authority to waive the delinquent tax rate when an otherwise qualified employer acts in good faith and application of the delinquent tax rate would be inequitable. This rule-making process will replace the current rule defining good faith and inequitability with a more flexible, totality of the factors approach. This rule-making process will also clarify the department's authority to retroactively apply the delinquent tax rate.
Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: The United States Department of Labor (USDOL) reviews the state's administration of the unemployment insurance program to ensure conformity with federal statutes and regulations. The state has broad flexibility in the implementation of unemployment insurance laws as long as conformity is maintained. The proposed regulation will be shared with USDOL prior to adoption.
Process for Developing New Rule: The proposed rule will be shared with stakeholders identified in the rule-making process. We will solicit input from stakeholders and consider all comments in the development of the final rule.
Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by contacting Juanita Myers, Agency Rules Coordinator, Employment Security Department, P.O. Box 9046, Olympia, WA 98507-9046, fax (360) 902-9605, email Please include your name, organization (if any), mailing and/or email address, and telephone number.
January 31, 2017
Dale Peinecke