Title 50 — Title 50 UNEMPLOYMENT COMPENSATION
25 chapters · 395 sections in this title.
RCW 50.22.157 Training benefits program—Report—Program review and evaluation.
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(1) The employment security department shall report to the appropriate committees of the legislature by December 1, 2016, and every five years thereafter, on the status of the training benefits program and the resulting outcomes. The report shall include a survey based assessment…
RCW 50.24.010 Payment of contributions—Amount of wages subject to tax—Wages paid by employers making payments in lieu of contributions not remuneration.
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Contributions shall accrue and become payable by each employer (except employers as described in RCW 50.44.010 who have properly elected to make payments in lieu of contributions and those employers who are required to make payments in lieu of contributions) for each calendar yea…
RCW 50.24.014 Financing special unemployment assistance—Financing the employment security department's administrative costs—Accounts—Contributions.
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*** CHANGE IN 2026 *** (SEE 5998-S.SL) ***(1)(a) A separate and identifiable account to provide for the financing of special programs to assist the unemployed is established in the administrative contingency fund. All money in this account shall be expended solely for the purpose…
RCW 50.24.015 Wages—Deemed paid when contractually due.
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For the purposes of liability for, collection of, and assessment of contributions, wages shall be deemed paid when such wages are contractually due but are unpaid because of the refusal or inability of the employer to make such payment.[ 1973 1st ex.s. c 158 s 19.]Notes:Effective…
RCW 50.24.020 Authority to compromise.
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The commissioner may compromise any claim for contributions, interest, or penalties due and owing from an employer, and any amount owed by an individual because of benefit overpayments existing or arising under this title in any case where collection of the full amount due and ow…
RCW 50.24.030 Contributions erroneously paid to United States or another state.
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Payments of contributions erroneously paid to an unemployment compensation fund of another state or to the United States government which should have been paid to this state and which thereafter shall be refunded by such other state or the United States government and paid by the…
RCW 50.24.040 Interest on delinquent contributions.
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If contributions are not paid on the date on which they are due and payable as prescribed by the commissioner, the whole or part thereof remaining unpaid shall bear interest at the rate of one percent per month or fraction thereof from and after such date until payment plus accru…
RCW 50.24.050 Lien for contributions generally.
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The claim of the employment security department for any contributions, interest, or penalties not paid when due, shall be a lien prior to all other liens or claims and on a parity with prior tax liens against all property and rights to property, whether real or personal, belongin…
RCW 50.24.060 Lien in event of insolvency or dissolution.
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In the event of any distribution of an employer's assets pursuant to an order of any court, including any receivership, probate, legal dissolution, or similar proceeding, or in case of any assignment for the benefit of creditors, composition, or similar proceeding, contributions,…
RCW 50.24.070 Order and notice of assessment.
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At any time after the commissioner shall find that any contributions, interest, or penalties have become delinquent, the commissioner may issue an order and notice of assessment specifying the amount due, which order and notice of assessment shall be served upon the delinquent em…
RCW 50.24.080 Jeopardy assessment.
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If the commissioner shall have reason to believe that an employer is insolvent or if any reason exists why the collection of any contributions accrued will be jeopardized by delaying collection, he or she may make an immediate assessment thereof and may proceed to enforce collect…
RCW 50.24.090 Distraint, seizure, and sale.
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If the amount of contributions, interest, or penalties assessed by the commissioner by order and notice of assessment provided in this title is not paid within ten days after the service or mailing of the order and notice of assessment, the commissioner or his or her duly authori…
RCW 50.24.100 Distraint procedure.
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The commissioner, upon making a distraint, shall seize the property and shall make an inventory of the property distrained, a copy of which shall be mailed to the owner of such property or personally delivered to him or her, and shall specify the time and place when said property…
RCW 50.24.110 Notice and order to withhold and deliver.
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The commissioner is hereby authorized to issue to any person, firm, corporation, political subdivision, or department of the state, a notice and order to withhold and deliver property of any kind whatsoever when the commissioner has reason to believe that there is in the possessi…
RCW 50.24.115 Warrant—Authorized—Filing—Lien—Enforcement.
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Whenever any order and notice of assessment or jeopardy assessment shall have become final in accordance with the provisions of this title the commissioner may file with the clerk of any county within the state a warrant in the amount of the notice of assessment plus interest, pe…
RCW 50.24.120 Collection by civil action.
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(1) If after due notice, any employer defaults in any payment of contributions, interest, or penalties, the amount due may be collected by civil action in the name of the state, and the employer adjudged in default shall pay the cost of such action. Any lien created by this title…
RCW 50.24.125 Collection by civil action—Collection of delinquent payments in lieu of contributions from political subdivisions or instrumentalities thereof.
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Delinquent payments in lieu of contributions due the unemployment compensation fund and interest and penalties may be recovered from any of the political subdivisions of this state or any instrumentality of a political subdivision of this state by civil action. The governor is au…
RCW 50.24.130 Contractor's and principal's liability for contributions—Exceptions.
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No employing unit which contracts with or has under it any contractor or subcontractor who is an employer under the provisions of this title shall make any payment or advance to, or secure any credit for, such contractor or subcontractor or on account of any contract or contracts…
RCW 50.24.140 Collection remedies cumulative.
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Remedies given to the state under this title for the collection of contributions, interest, or penalties shall be cumulative and no action taken by the commissioner or his or her duly authorized representative, the attorney general, or any other officer shall be construed to be a…
RCW 50.24.150 Contribution adjustments and refunds.
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No later than three years after the date on which any contributions, interest, or penalties have been paid, an employer who has paid such contributions, interest, or penalties may file with the commissioner a petition in writing for an adjustment thereof in connection with subseq…
RCW 50.24.160 Election of coverage.
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Except as provided in RCW 50.04.165, any employing unit for which services that do not constitute employment as defined in this title are performed may file with the commissioner a written election that all such services performed by any distinct class or group of individuals or …
RCW 50.24.170 Joint accounts.
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(1) The commissioner shall prescribe regulations for the establishment, maintenance, and dissolution of joint accounts by two or more employers, and shall, in accordance with such regulations and upon application by two or more employers to establish such account, or to merge the…
RCW 50.24.180 Injunction proceedings.
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Any employer who shall be delinquent in the payment of contributions, interest, or penalties may be enjoined upon the suit of the state of Washington from continuing in business in this state or employing persons herein until the delinquent contributions, interest, and penalties …
RCW 50.24.190 Limitation of actions.
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The commissioner shall commence action for the collection of contributions, interest, penalties, and benefit overpayments imposed by this title by assessment or suit within three years after a return is filed or notice of benefit overpayment is served. No proceedings for the coll…
RCW 50.24.200 Chargeoff of uncollectible accounts.
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The commissioner may charge off as uncollectible and no longer an asset of the unemployment compensation fund or the administrative contingency fund, as the case may be, any delinquent contributions, interest, penalties, credits, or benefit overpayments if the commissioner is sat…
RCW 50.24.210 Contributions due and payable upon termination or disposal of business—Successor liability.
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Whenever any employer quits business, or sells out, exchanges, or otherwise disposes of the employer's business or stock of goods, any contributions payable under this title shall become immediately due and payable, and the employer shall, within ten days, make a return and pay t…
RCW 50.24.220 Client employer liability—Collection.
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(1) The client employer of a professional employer organization is liable for the payment of any taxes, interest, or penalties due.(2) The professional employer organization may collect and pay taxes due to the department for unemployment insurance coverage from its client employ…
RCW 50.24.230 Corporate or limited liability company officers, members, and owners—Personal liability.
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(1) Upon termination, dissolution, or abandonment of a corporate or limited liability company business, any officer, member, or owner who, having control or supervision of payment of unemployment tax contributions under RCW 50.24.010 or 50.24.014: (a) Willfully evades any contrib…
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…
RCW 50.32.010 Appeal tribunals.
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The commissioner shall establish one or more impartial appeal tribunals, each of which shall consist of an administrative law judge appointed under chapter 34.12 RCW who shall decide the issues submitted to the tribunal. No administrative law judge may hear or decide any disputed…
RCW 50.32.020 Filing of benefit appeals.
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The applicant or claimant, his or her most recent employing unit or any interested party which the commissioner by regulation prescribes, may file an appeal from any determination or redetermination with the appeal tribunal within thirty days after the date of notification or mai…
RCW 50.32.025 Mailed appeal or petition.
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The appeal or petition from a determination, redetermination, order and notice of assessment, appeals decision, or commissioner's decision which is (1) transmitted through the United States mail, shall be deemed filed and received by the addressee on the date shown by the United …
RCW 50.32.030 Appeal from order and notice of assessment.
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When an order and notice of assessment has been served upon or mailed to a delinquent employer, as heretofore provided, such employer may within thirty days thereafter file a petition in writing with the appeal tribunal, stating that such assessment is unjust or incorrect and req…
RCW 50.32.040 Benefit appeal procedure.
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In any proceeding before an appeal tribunal involving:(1) A dispute of an individual's initial determination, determination of allowance or denial of allowance of benefits, or redetermination of allowance or denial of benefits, all matters covered by such initial determination, d…
RCW 50.32.050 Contributions appeal procedure.
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In any proceeding before an appeal tribunal involving an appeal from a disputed order and notice of assessment (for contributions, interest, or penalties due) a disputed denial of refund or adjustment (of contributions, interest, or penalties paid) or a disputed experience rating…
RCW 50.32.060 Conduct of appeal hearings.
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The manner in which any dispute shall be presented to the appeal tribunal, and the conduct of hearings and appeals, shall be in accordance with regulations prescribed by the commissioner for determining the rights of the parties, whether or not such regulations conform to common …