(1) An
individual who is paid any amount as benefits under this title to
which he or she is not entitled shall, unless otherwise relieved
pursuant to this section, be liable for repayment of the amount
overpaid. The department shall issue an overpayment assessment
setting forth the reasons for and the amount of the overpayment.
The amount assessed, to the extent not collected, may be deducted
from any future benefits payable to the individual: PROVIDED,
That in the absence of a back pay award, a settlement affecting
the allowance of benefits, fraud, misrepresentation, or willful
nondisclosure, every determination of liability shall be mailed
or personally served not later than two years after the close of
or final payment made on the individual's applicable benefit year
for which the purported overpayment was made, whichever is later,
unless the merits of the claim are subjected to administrative or
judicial review in which event the period for serving the
determination of liability shall be extended to allow service of
the determination of liability during the six-month period
following the final decision affecting the claim.
(2) The commissioner may waive an overpayment if the
commissioner finds that the overpayment was not the result of
fraud, misrepresentation, willful nondisclosure, or fault
attributable to the individual and that the recovery thereof
would be against equity and good conscience: PROVIDED, HOWEVER,
That the overpayment so waived shall be charged against the
individual's applicable entitlement for the eligibility period
containing the weeks to which the overpayment was attributed as
though such benefits had been properly paid.
(3) Any assessment herein provided shall constitute a
determination of liability from which an appeal may be had in the
same manner and to the same extent as provided for appeals
relating to determinations in respect to claims for benefits:
PROVIDED, That an appeal from any determination covering
overpayment only shall be deemed to be an appeal from the
determination which was the basis for establishing the
overpayment unless the merits involved in the issue set forth in
such determination have already been heard and passed upon by the
appeal tribunal. If no such appeal is taken to the appeal
tribunal by the individual within thirty days of the delivery of
the notice of determination of liability, or within thirty days
of the mailing of the notice of determination, whichever is the
earlier, the determination of liability shall be deemed
conclusive and final. Whenever any such notice of determination
of liability becomes conclusive and final, the commissioner, upon
giving at least twenty days notice by certified mail return
receipt requested to the individual's last known address of the
intended action, may file with the superior court clerk of any
county within the state a warrant in the amount of the notice of
determination of liability plus a filing fee under RCW 36.18.012(10). The clerk of the county where the warrant is
filed shall immediately designate a superior court cause number
for the warrant, and the clerk shall cause to be entered in the
judgment docket under the superior court cause number assigned to
the warrant, the name of the person(s) mentioned in the warrant,
the amount of the notice of determination of liability, and the
date when the warrant was filed. The amount of the warrant as
docketed shall become a lien upon the title to, and any interest
in, all real and personal property of the person(s) against whom
the warrant is issued, the same as a judgment in a civil case
duly docketed in the office of such clerk. A warrant so docketed
shall be sufficient to support the issuance of writs of execution
and writs of garnishment in favor of the state in the manner
provided by law for a civil judgment. A copy of the warrant
shall be mailed to the person(s) mentioned in the warrant by
certified mail to the person's last known address within five
days of its filing with the clerk.
(4) On request of any agency which administers an employment
security law of another state, the United States, or a foreign
government and which has found in accordance with the provisions
of such law that a claimant is liable to repay benefits received
under such law, the commissioner may collect the amount of such
benefits from the claimant to be refunded to the agency. In any
case in which under this section a claimant is liable to repay
any amount to the agency of another state, the United States, or
a foreign government, such amounts may be collected without
interest by civil action in the name of the commissioner acting
as agent for such agency if the other state, the United States,
or the foreign government extends such collection rights to the
employment security department of the state of Washington, and
provided that the court costs be paid by the governmental agency
benefiting from such collection.
(5) Any employer who is a party to a back pay award or
settlement due to loss of wages shall, within thirty days of the
award or settlement, report to the department the amount of the
award or settlement, the name and social security number of the
recipient of the award or settlement, and the period for which it
is awarded. When an individual has been awarded or receives back
pay, for benefit purposes the amount of the back pay shall
constitute wages paid in the period for which it was awarded.
For contribution purposes, the back pay award or settlement shall
constitute wages paid in the period in which it was actually
paid. The following requirements shall also apply:
(a) The employer shall reduce the amount of the back pay
award or settlement by an amount determined by the department
based upon the amount of unemployment benefits received by the
recipient of the award or settlement during the period for which
the back pay award or settlement was awarded;
(b) The employer shall pay to the unemployment compensation
fund, in a manner specified by the commissioner, an amount equal
to the amount of such reduction;
(c) The employer shall also pay to the department any taxes
due for unemployment insurance purposes on the entire amount of
the back pay award or settlement notwithstanding any reduction
made pursuant to (a) of this subsection;
(d) If the employer fails to reduce the amount of the back
pay award or settlement as required in (a) of this subsection,
the department shall issue an overpayment assessment against the
recipient of the award or settlement in the amount that the back
pay award or settlement should have been reduced; and
(e) If the employer fails to pay to the department an amount
equal to the reduction as required in (b) of this subsection, the
department shall issue an assessment of liability against the
employer which shall be collected pursuant to the procedures for
collection of assessments provided herein and in RCW 50.24.110.
(6) When an individual fails to repay an overpayment
assessment that is due and fails to arrange for satisfactory
repayment terms, the commissioner shall impose an interest
penalty of one percent per month of the outstanding balance.
Interest shall accrue immediately on overpayments assessed
pursuant to RCW 50.20.070 and shall be imposed when the
assessment becomes final. For any other overpayment, interest
shall accrue when the individual has missed two or more of the
individual's monthly payments either partially or in full.
(7) The department shall: (a) Conduct social security
number cross-match audits or engage in other more effective
activities that ensure that individuals are entitled to all
amounts of benefits that they are paid; and (b) engage in other
detection and recovery of overpayment and collection activities.
[2007 c 327 § 1; 2006 c 13 § 21. Prior: 2005 c 518 § 934; 2003 2nd sp.s. c 4 § 26; 2002 c 371 § 915; 2001 c 146 § 7; 1995 c 90 § 1; 1993 c 483 § 13; 1991 c 117 § 3; 1990 c 245 § 5; 1989 c 92 § 2; 1981 c 35 § 6; 1975 1st ex.s. c 228 § 3; 1973 1st ex.s. c 158 § 7; 1953 ex.s. c 8 § 14; 1951 c 215 § 8; 1947 c 215 § 18; 1945 c 35 § 87; Rem. Supp. 1947 § 9998-225; prior: 1943 c 127 § 12; 1941 c 253 § 13; 1939 c 214 § 14; 1937 c 162 § 16.]
NOTES:
Severability -- Conflict with federal requirements -- Effective date -- 2007 c 327: See notes following RCW 50.24.014.
Retroactive application -- 2006 c 13 §§ 8-22: See note following RCW 50.04.293.
Conflict with federal requirements -- Part headings not law -- Severability -- 2006 c 13: See notes following RCW 50.20.120.
Severability -- Effective date--2005 c 518: See notes following RCW 28A.500.030.
Conflict with federal requirements -- Severability -- Effective date -- 2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Severability -- Effective date -- 2002 c 371: See notes following RCW 9.46.100.
Conflict with federal requirements -- 1995 c 90: "If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is hereby declared to be inoperative solely to the extent of the conflict, and such finding or determination shall not affect the operation of the remainder of this act. The rules under this act shall meet federal requirements that are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state." [1995 c 90 § 2.]
Application -- 1995 c 90: "This act applies to job separations occurring after July 1, 1995." [1995 c 90 § 3.]
Effective date -- 1995 c 90: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [April 18, 1995]." [1995 c 90 § 4.]
Effective dates, applicability -- Conflict with federal requirements -- Severability -- 1993 c 483: See notes following RCW 50.04.293.
Conflict with federal requirements -- Severability -- Effective dates -- 1991 c 117: See notes following RCW 50.04.030.
Conflict with federal requirements -- 1990 c 245: See note following RCW 50.04.030.
Severability -- 1981 c 35: See note following RCW 50.22.030.
Effective date -- 1975 1st ex.s. c 228: See note following RCW 50.04.355.
Effective date -- 1973 1st ex.s. c 158: See note following RCW 50.08.020.
Government or retirement pension plan payments as remuneration or wages -- Recovery of excess over benefits allowable, limitations: RCW 50.04.323.