WSR 17-14-086
[Filed June 30, 2017, 10:16 a.m.]
Original Notice.
Preproposal statement of inquiry was filed as WSR 17-11-054.
Title of Rule and Other Identifying Information: WAC 192-310-010, regarding the requirements for employers to file quarterly tax and wage reports.
Hearing Location(s): Employment Security Department (ESD), Commissioner's Conference Room, 2nd Floor, 212 Maple Park Avenue, Olympia, WA, on August 9, 2017, at 9:30 a.m.
Date of Intended Adoption: August 11, 2017.
Submit Written Comments to: Christina Streuli, ESD, P.O. Box 9046, Olympia, WA 98507, email, fax (360) 902-9647, by August 8, 2017.
Assistance for Persons with Disabilities: Contact Teresa Eckstein, state EO officer, by August 8, 2017, TTY 711 or (360) 902-9354.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The current rule requires employers to file their tax and wage reports under their employees' Social Security number. The proposal will allow employers to utilize the employee's individual taxpayer identification number (ITIN) in situations where the employee does not have a Social Security number.
Reasons Supporting Proposal: The rule will permit employers to file timely and accurate wages for each employee, rather than reporting under a pseudo Social Security [number] or filing incomplete reports. This will avoid penalties being assessed against employers who file untimely or incomplete quarterly tax and wage reports.
Statutory Authority for Adoption: RCW 50.12.010 and 50.12.040.
Statute Being Implemented: RCW 50.29.025.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: ESD, governmental.
Name of Agency Personnel Responsible for Drafting: Scott Michael, Olympia, Washington, (360) 902-9587; Implementation and Enforcement: Brenda Westfall, Olympia, Washington, (360) 902-9554.
No small business economic impact statement has been prepared under chapter 19.85 RCW. There [are] no anticipated costs for small business. However, a cost-benefit analysis was prepared because this proposed amendment reflects a change in policy.
A cost-benefit analysis is required under RCW 34.05.328. A preliminary cost-benefit analysis may be obtained by contacting Christina Streuli, ESD, P.O. Box 9046, Olympia, WA 98507-9046, phone (360) 902-9647, fax (360) 902-9605, email
June 30, 2017
Dale Peinecke
AMENDATORY SECTION (Amending WSR 13-23-008, filed 11/7/13, effective 12/8/13)
WAC 192-310-010 What reports are required from an employer?
(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); and
(v) For the purposes of this section, if an employee does not have a Social Security number but does have an individual taxpayer identification number (ITIN), the ITIN qualifies as a Social Security number. If the employee later obtains a Social Security number, the employer should use the Social Security number when filing the report of employees' wages.
(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.