| • |
Apartment house managers, caretakers, domestic, home care
or similar employees: To determine the number of hours
you need to report to us, divide an employee's total
compensation, including housing and utility allowances,
by the average hourly wage for the classification. The
total number of work hours to be reported for each
employee is not to exceed 520 hours per quarter. You
will need to call us at (360) 902-4817 to obtain average
hourly wage information. |
| • |
Commission employees - outside (such as, but not limited
to, real estate and insurance sales): You must select
one of the following methods to report your commission
employees - outside: |
| • |
Actual hours worked; or |
| • |
Assumed hours of eight hours per day for part-time
employees or one hundred-sixty hours per month for
full-time employees. |
|
All outside commission employees of an employer must be
reported by the same method. You cannot report some
outside commission employees based on the actual hours
they work and others using the eight hours per day for
part-time employees or one hundred-sixty hours per month
for full-time employees method. |
| • |
Drywall - stocking, installation, scrapping, taping, and
texturing: Premiums are based on material
installed/finished rather than the hours it took to
install/finish the drywall. |
| • |
Horse racing - excluding jockeys: Employers in the horse
racing industry pay premiums based on a type of license
their employees hold rather than the hours the employees
work. Premiums are collected by the Washington horse
racing commission at the time of licensing. |
| • |
Jockeys: Report ten hours for each race/mount or for any
day in which duties are reported. |
| • |
Pilots and flight crew members: Pilots and flight crew
members having flight duties during a work shift
including preflight time shall have premium calculated by
utilizing daily readings logged per federal requirements
of the aircraft tachometer time: Provided, That if the
total tachometer time for any day includes a fraction of
an hour, the reportable time will be increased to the
next full hour: Provided further, That pilots and flight
crew members who assume nonflying duties during a work
shift will have premium calculated in accordance with the
appropriate rules and classifications applicable to
nonflight duties. |
| • |
Race car drivers: Report ten hours for each race/heat. |
| • |
Salaried employees: You must select one of the following
methods to report your salaried employees: |
| • |
Actual hours worked; or |
| • |
Assumed hours of one hundred-sixty hours per month. |
All salaried employees of an employer must be reported by
the same method. You cannot report some salaried employees
based on the actual hours they work and others using the one
hundred sixty hours per month method. Provided further, as in
the case of contract personnel employed by schools and/or
school districts, the school or school district shall report
actual hours worked for each employee, one hundred sixty hours
per month for each employee, or the department