25 chapters · 395 sections in this title.
RCW 50.29.010 Definitions.
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As used in this chapter:(1) "Computation date" means July 1st of any year;(2) "Cut-off date" means September 30th next following the computation date;(3) "Payroll" means all wages (as defined for contribution purposes) paid by an employer to individuals in his or her employment;(…
RCW 50.29.021 Experience rating accounts—Benefits not charged.
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(1)(a) An experience rating account shall be established and maintained for each employer, except employers as described in RCW 50.44.010, 50.44.030, and 50.50.030 who have properly elected to make payments in lieu of contributions, taxable local government employers as described…
RCW 50.29.025 Contribution rates.
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(1) The contribution rate for each employer subject to contributions under RCW 50.24.010 shall be the sum of the array calculation factor rate and the graduated social cost factor rate determined under this subsection, and the solvency surcharge determined under RCW 50.29.041, if…
RCW 50.29.026 Modification of contribution rate.
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(1) A qualified employer's contribution rate or array calculation factor rate determined under RCW 50.29.025 may be modified as follows:(a) Subject to the limitations of this subsection, an employer may make a voluntary contribution of an amount equal to part or all of the benefi…
RCW 50.29.027 Benefit ratio computed for 1985 and thereafter.
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For the rate year 1985 and each rate year thereafter, a benefit ratio shall be computed for each qualified employer by dividing the total amount of benefits charged to the account of the employer during the forty-eight consecutive months immediately preceding the computation date…
RCW 50.29.030 "Wages" defined for purpose of prorating benefit charges.
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For the purpose of prorating benefit charges "wages" shall mean "wages" as defined for purpose of payment of benefits in RCW 50.04.320.[ 1970 ex.s. c 2 s 12.]Notes:Effective date—1970 ex.s. c 2: See note following RCW 50.04.020.Government or retirement pension plan payments as re…
RCW 50.29.041 Contribution rate—Solvency surcharge.
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Except for contributions assessed for rate years 2021, 2022, 2023, 2024, and 2025, the contribution rate of each employer subject to contributions under RCW 50.24.010 shall include a solvency surcharge determined as follows:(1) This section shall apply to employers' contributions…
RCW 50.29.062 Contribution rates for predecessor and successor employers.
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(1) If the department finds that a significant purpose of the transfer of the business is to obtain a reduced array calculation factor rate, contribution rates shall be computed and penalties and other sanctions shall apply as specified in RCW 50.29.063.(2) If subsection (1) of t…
RCW 50.29.063 Predecessor or successor employers—Transfer to obtain reduced array calculation factor rate—Evasion of successor provisions—Penalties.
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(1) If it is found that a significant purpose of the transfer of a business was to obtain a reduced array calculation factor rate, then the following applies:(a) If the successor was an employer at the time of the transfer, then the experience rating accounts of the employers inv…
RCW 50.29.064 Rules to implement 2006 c 47.
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The commissioner of the employment security department may adopt rules necessary to implement chapter 47, Laws of 2006.[ 2006 c 47 s 4.]Notes:Conflict with federal requirements—Severability—Effective date—Retroactive application—2006 c 47: See notes following RCW 50.29.062.
RCW 50.29.065 Notice of benefits paid and charged to employer's account.
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Within thirty days after the end of every calendar quarter, the commissioner shall notify each employer of the benefits received during that quarter by each claimant for whom he or she is the base year employer and the amount of those benefits charged to his or her experience rat…
RCW 50.29.070 Notice of employer benefit charges and rate of contribution—Review and appeal.
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(1) Within a reasonable time after the computation date each employer shall be notified of the employer's rate of contribution as determined for the succeeding rate year and factors used in the calculation. Beginning with rate year 2005, the notice must include the amount of the …
RCW 50.29.080 Redetermination and correction of employer's contribution rate.
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The commissioner may redetermine any contribution rate if, within three years of the rate computation date he or she finds that the rate as originally computed was erroneous.In the event that the redetermined rate is lower than that originally computed the difference between the …
RCW 50.29.090 Contribution rates for client employers.
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For purposes of this title, each client employer of a professional employer organization is assigned its individual contribution rate based on its own experience.[ 2007 c 146 s 10.]Notes:Report on implementation and impact—2007 c 146 ss 8-12: See note following RCW 50.04.298.Effe…
RCW 50.29.105 Department-approved deferred payment contracts—Department determination of eligibility—Notice.
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(1) By September 1st of each year, the department must determine which employers have not paid all contributions, penalties, or interest due, and have not entered into a department-approved deferred payment contract, as of that date.(2) By September 1st of each year, for each emp…