(Effective Until January 1, 2009.)
WAC 192-300-170   Requirements for election of unemployment insurance coverage.  The department has to make timely and accurate employer liability determinations and unemployment insurance payments. It is under RCW 50.04.165 and 50.24.160 that we establish the election of coverage for unemployment insurance by employers where personal services are not considered employment:

     (1) RCW 50.24.160 allows any business to file a request for election of unemployment insurance coverage for personal services not covered as employment:

     (a) The request must be in writing to the department;

     (b) The department must approve the request for election of coverage in writing; and

     (c) The request must be signed by someone legally authorized to bind the business.

     (2) RCW 50.04.165 allows a corporate employer to elect to cover the personal services of its corporate officers for unemployment insurance coverage:

     (a) A corporate employer must submit a written request for voluntary coverage signed by a person authorized to legally bind the corporation. The department must receive this request no later than thirty days prior to the end of the quarter in which the change is to begin;

     (b) "Corporate officer" is defined in RCW 23A.08.470;

     (c) Corporate officers appointed under RCW 23B.08.400, other than those covered by Chapter 50.44, are not considered services in employment unless the corporation elects coverage of all its corporate officers under RCW 50.04.165;

     (d) All services of corporate officers are considered exempt until the effective date of approval of election of coverage by the department; and

     (e) Corporate officers are exempt under RCW 50.04.165 only if the employer has notified them in writing that they are ineligible for unemployment insurance benefits. The exemption becomes effective with the date of the written notice. The written notice must:

     (i) Have the name(s) of the officer(s) who is/are being exempted;

     (ii) Have the effective date of the exemption;

     (iii) Have a signature of the officer(s) acknowledging receipt of the request;

     (iv) Be kept on file by the corporation; and

     (v) Be available for review by any department official upon request.

     (3) If an agricultural corporate employer voluntarily covers its officers, the wages or salaries paid for such services will be used to determine the employer liability of the agricultural employer. Wages or salaries paid for service of corporate officers exempt under RCW 50.04.165 will not be used to determine liability of agricultural employers.

     (4) All changes in elected coverage remain in effect for at least two calendar years. The business may terminate coverage only at the end of a calendar year. A written request by the employer must be sent to the department by January 15th following the end of the last calendar year of desired coverage.

     (5) The department reserves the right to disapprove an election for unemployment insurance coverage due to:

     (a) The applicant being nonliable for federal unemployment taxes (FUTA); or

     (b) The seasonal nature of the occupation or industry.

     (6) The department reserves the right to cancel unemployment insurance coverage for a voluntary election employer because:

     (a) Of nonpayment of unemployment insurance taxes, and/or failure to file an unemployment insurance tax/wage report; or

     (b) Of misrepresentation of facts; or

     (c) Coverage is not used for involuntary unemployment as outlined in RCW 50.01.010.



[Statutory Authority: RCW 50.12.010, 50.12.040. 00-05-064, § 192-300-170, filed 2/15/00, effective 3/17/00.]






(Effective January 1, 2009.)
WAC 192-300-170   Requirements for election of unemployment insurance coverage.  The department applies RCW 50.04.165 and 50.24.160 to establish the election of coverage for unemployment insurance by employers where personal services are not considered employment under the law:

     (1) RCW 50.24.160 allows any business to request unemployment insurance coverage for personal services that are not covered as employment:

     (a) The request must be in writing to the department;

     (b) The department must approve the request for election of coverage in writing; and

     (c) The request must be signed by someone legally authorized to bind the business.

     (2) All changes in elected coverage remain in effect for at least two calendar years. The business may terminate coverage only at the end of a calendar year. To terminate coverage, the employer must send a written request to the department by January 15.

     (3) The department reserves the right to disapprove a request for coverage because:

     (a) The applicant is not liable for federal unemployment taxes (FUTA);

     (b) The occupation or industry is seasonal; or

     (c) Other reasons apply.

     (4) The department reserves the right to cancel unemployment insurance coverage for a voluntary election employer because:

     (a) Of nonpayment of unemployment insurance taxes or failure to file an unemployment insurance tax and wage report;

     (b) Of misrepresentation of facts;

     (c) Coverage is not used for involuntary unemployment as outlined in RCW 50.01.010; or

     (d) Other reasons apply.



[Statutory Authority: RCW 50.12.010 and 50.12.040. 07-23-127, § 192-300-170, filed 11/21/07, effective 1/1/09; 00-05-064, § 192-300-170, filed 2/15/00, effective 3/17/00.]