title: RCW 50.12.220

text:
(1) If an employer fails to file a timely report as required by RCW 50.12.070, or the rules adopted pursuant thereto, the employer is subject to a penalty of $25 per violation, unless the penalty is waived by the commissioner or subsection (2)(c)(ii) of this section applies.
(2) An employer who files an incomplete or incorrectly formatted tax and wage report as required by RCW 50.12.070 must receive a warning letter for the first occurrence. The warning letter will provide instructions for accurate reporting or notify the employer how to obtain technical assistance from the department. Except as provided in subsections (3) and (4) of this section, for subsequent occurrences within five years of the last occurrence, the employer is subject to a penalty as follows:
(a) When no contributions are due: For the second occurrence, the penalty is $75; for the third occurrence, the penalty is $150; and for the fourth occurrence and for each occurrence thereafter, the penalty is $250.
(b) When contributions are due: For the second occurrence, the penalty is 10 percent of the quarterly contributions due, but not less than $75 and not more than $250; for the third occurrence, the penalty is 10 percent of the quarterly contributions due, but not less than $150 and not more than $250; and for the fourth occurrence and each occurrence thereafter, the penalty is $250.
(c)(i) The commissioner may waive penalties for minor or insignificant reporting errors. For purposes of this section, "minor or insignificant reporting errors" includes, but is not limited to, inadvertent errors caused by the failure of any electronic software to properly produce a tax and wage report with the standard occupational classification or job title of each worker.
(ii) An employer whose tax and wage report is incomplete due to a failure to report the standard occupational classification or job title of each worker must pay an incomplete report penalty under this subsection only if the employer knowingly failed to report the standard occupational classification or job title of each worker.
(3) If an employer knowingly misrepresents to the employment security department the amount of his or her payroll upon which contributions under this title are based, the employer shall be liable to the state for up to 10 times the amount of the difference in contributions paid, if any, and the amount the employer should have paid and for the reasonable expenses of auditing his or her books and collecting such sums. Such liability may be enforced in the name of the department.
(4) If contributions are not paid on the date on which they are due and payable as prescribed by the commissioner, there shall be assessed a penalty of five percent of the amount of the contributions for the first month or part thereof of delinquency; there shall be assessed a total penalty of 10 percent of the amount of the contributions for the second month or part thereof of delinquency; and there shall be assessed a total penalty of 20 percent of the amount of the contributions for the third month or part thereof of delinquency. No penalty so added shall be less than $10. These penalties are in addition to the interest charges assessed under RCW 50.24.040.
(5) Penalties shall not accrue on contributions from an estate in the hands of a receiver, executor, administrator, trustee in bankruptcy, common law assignee, or other liquidating officer subsequent to the date when such receiver, executor, administrator, trustee in bankruptcy, common law assignee, or other liquidating officer qualifies as such, but contributions accruing with respect to employment of persons by a receiver, executor, administrator, trustee in bankruptcy, common law assignee, or other liquidating officer shall become due and shall be subject to penalties in the same manner as contributions due from other employers.
(6) Where adequate information has been furnished to the department and the department has failed to act or has advised the employer of no liability or inability to decide the issue, penalties shall be waived by the commissioner. Penalties may also be waived for good cause if the commissioner determines that the failure to file timely, complete, and correctly formatted reports or pay timely contributions was not due to the employer's fault.
(7) Any decision to assess a penalty as provided by this section shall be made by the chief administrative officer of the tax branch or his or her designee.
(8) Nothing in this section shall be construed to deny an employer the right to appeal the assessment of any penalty. Such appeal shall be made in the manner provided in RCW 50.32.030.
[ 2026 c 43 s 1; 2020 c 334 s 3; 2007 c 146 s 3; 2006 c 47 s 3; 2004 c 97 s 1; 2003 2nd sp.s. c 4 s 22; 1987 c 111 s 2; 1979 ex.s. c 190 s 1.]
Notes:
Findings—Intent—Effective date—2020 c 334: See notes following RCW 50.12.070.
Application—2007 c 146 s 3: "Section 3 of this act applies for penalties assessed on reports and contributions due beginning October 1, 2007." [ 2007 c 146 s 23.]
Conflict with federal requirements—Severability—2007 c 146: See notes following RCW 50.04.080.
Conflict with federal requirements—Severability—Effective date—Retroactive application—2006 c 47: See notes following RCW 50.29.062.
Conflict with federal requirements—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Conflict with federal requirements—1987 c 111: "If any part of this act is found to be in conflict with federal requirements which 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 which 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." [ 1987 c 111 s 10.]
Severability—1987 c 111: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1987 c 111 s 11.]
Effective date—1987 c 111: "This act shall take effect July 1, 1987. Sections 2 and 8 of this act shall be effective for quarters beginning on and after July 1, 1987." [ 1987 c 111 s 12.]

catchline: Penalties for late reports or contributions—Warning—Assessment—Waiver—Appeal.


doc_type: statute

jurisdiction: wa

title: RCW 50.12.230

text: See RCW 28C.04.400 through 28C.04.420.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Job skills training program—Department's duties.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 50.12.235

text: See chapter 43.220 RCW.

catchline: Washington conservation corps—Department's duties.


title: RCW 50.12.240

text:
The commissioner may establish by rule qualifications for employers who agree to provide on-the-job training for new employees.
[ 1985 c 299 s 2.]

catchline: On-the-job training—Employer qualifications established by rule.


title: RCW 50.12.245

text:
The commissioner shall cooperate with the workforce training and education coordinating board in the conduct of the board's responsibilities under RCW 28C.18.060 and shall provide information and data in a format that is accessible to the board.
[ 1991 c 238 s 80.]

catchline: Cooperation with workforce training and education coordinating board.


title: RCW 50.12.250

text:
The employment security department shall establish an information clearinghouse for use by persons of disability and governmental and private employers. The services of the clearinghouse shall include:
(1) Provision of information on private and state services available to assist persons of disability in their training and employment needs;
(2) Provision of information on private, state, and federal incentive programs and services available to employers of persons of disability; and
(3) Publication of a comprehensive list of programs and services in subsections (1) and (2) of this section.
[ 1987 c 369 s 2.]
Notes:
Legislative finding—1987 c 369: "The legislature finds that improving the economic status of persons of disability, the state's largest social minority with over four hundred thousand people, will require active state involvement. Persons of disability suffer unemployment at almost twice the rate and experience poverty at more than twice the rate of the general population. Employers have experienced confusion about the variety of employment services available to them. Optimum service from, and access to, the state's training and placement programs for persons of disability requires coordination and a clear focus on the stated needs of persons of disability and their prospective employers. It is the purpose of this chapter to guarantee that representatives of the disability community, labor, and the private sector have an institutionalized means of meeting their respective needs in the training, employment, and economic participation of persons of disability." [ 1987 c 369 s 1.]

catchline: Information clearinghouse to assist in employment of persons of disability.


title: RCW 50.12.252

text:
In establishing the information clearinghouse, the employment security department shall consult with organizations of private sector employers and persons of disability.
[ 1987 c 369 s 3.]
Notes:
Legislative finding—1987 c 369: See note following RCW 50.12.250.

catchline: Information clearinghouse—Consultation on establishment.


title: RCW 50.12.290

text:
When an employer initially files a business license application under chapter 19.02 RCW for the purpose, in whole or in part, of registering to pay unemployment insurance taxes, the employment security department must send to the employer any printed material the department recommends or requires the employer to post. Any time the printed material has substantive changes in the information, the department must send a copy to each employer.
[ 2013 c 144 s 41; 2007 c 287 s 1.]

catchline: Printed materials—Department's duties.


title: RCW 50.12.300

text:
(1) A professional employer organization must register with the department and ensure that its client employers are registered with the department as provided in RCW 50.12.070.
(2) By September 1, 2007, the professional employer organization shall provide the department with:
(a) The names, addresses, unified business identifier numbers, and employment security account numbers of all its existing client employers who do business or have covered employees in Washington state. This requirement applies whether or not the client employer currently has covered employees performing services in Washington state;
(b) The names and social security numbers of corporate officers, owners, or limited liability company members of client employers; and
(c) The business location in Washington state where payroll records of its client employers will be made available for review or inspection upon request of the department.
(3) For client employers registering for the first time as required in RCW 50.12.070, the professional employer organization must:
(a) Provide the names, addresses, unified business identifier numbers, and employment security account numbers of the client employers who do business or have covered employees in Washington state. This requirement applies whether or not the client employer currently has covered employees performing services in Washington state;
(b) Provide the names and social security numbers of corporate officers, owners, or limited liability company members of the client employers; and
(c) Provide the business location in Washington state where payroll records of its client employers will be made available for review or inspection at the time of registration or upon request of the department.
(4) The professional employer organization must notify the department within thirty days each time it adds or terminates a relationship with a client employer. Notification must take place on forms provided by the department. The notification must include the name, employment security account number, unified business identifier number, and address of the client employer, as well as the effective date the relationship began or terminated.
(5) The professional employer organization must provide a power of attorney, confidential information authorization, or other evidence, completed by each client employer as required by the department, authorizing it to act on behalf of the client employer for unemployment insurance purposes.
(6) The professional employer organization must file quarterly wage and contribution reports with the department. The professional employer organization may file either a single electronic report containing separate and distinct information for each client employer and using the employer account number and tax rate assigned to each client employer by the department, or separate paper reports for each client employer.
(7) The professional employer organization must maintain accurate payroll records for each client employer and make these records available for review or inspection upon request of the department at the location provided by the professional employer organization.
[ 2007 c 146 s 9.]
Notes:
Report on implementation and impact—2007 c 146 ss 8-12: See note following RCW 50.04.298.
Conflict with federal requirements—Severability—2007 c 146: See notes following RCW 50.04.080.

catchline: Professional employer organizations—Reports and records.


title: RCW 50.12.310

text:
A professional employer organization's authority to act as a coemployer for purposes of this title may be revoked by the department when it determines that the professional employer organization has substantially failed to comply with the requirements of RCW 50.12.300.
[ 2007 c 146 s 12.]
Notes:
Report on implementation and impact—2007 c 146 ss 8-12: See note following RCW 50.04.298.
Effective date—2007 c 146 ss 5, 6, and 10-12: See note following RCW 50.04.310.
Conflict with federal requirements—Severability—2007 c 146: See notes following RCW 50.04.080.

catchline: Professional employer organizations—Revocation of authority to act as coemployer.


title: RCW 50.12.330

text:
(1) The department shall create an employment poster regarding domestic violence. The poster shall include space in which an employer shall provide the name or names of community resources regarding domestic violence. The employer shall post the poster and keep it posted in a conspicuous place where other required employment posters are posted. The department shall make the poster available on its website and may make the poster available in other formats.
(2) This section does not create any liability for any person or entity for any acts or omissions.
[ 2019 c 228 s 2.]
Notes:
Findings—Intent—2019 c 228: "(1) The legislature finds that domestic violence causes physical and psychological harm, broken families, economic loss, and other societal ills. According to the center for disease control's national intimate partner and sexual violence survey, about one in three women and one in three men reported experiencing intimate partner violence in their lifetime. In Washington in 2017, over fifty-four thousand domestic violence offenses were reported to law enforcement and forty-nine domestic violence homicides were committed.
(2) The legislature finds that the workplace may be the only location in which an individual experiencing domestic violence may be free from a perpetrator and feel safe. Individuals experiencing domestic violence may also find the workplace a place of shared confidences. Therefore, the legislature intends to shine the light on and help curb domestic violence by providing, in the workplace, contact information for community resources regarding domestic violence." [ 2019 c 228 s 1.]

catchline: Domestic violence employment poster.


title: RCW 50.12.340

text:
By November 1, 2026, the employment security department, in coordination with the workforce training and education coordinating board, shall report to the appropriate committees of the legislature and the governor on how the standard occupational classification or job title data required to be reported under RCW 50.12.070 has been used to evaluate educational investments, add new or modify existing training programs, or improve worksource job placement results.
[ 2020 c 334 s 4.]
Notes:
Findings—Intent—Effective date—2020 c 334: See notes following RCW 50.12.070.

catchline: Report to legislature.


title: RCW 50.12.350

text:
(1) For the purposes of preventing fraud and protecting personal privacy, the employment security department shall examine its current practices in which it discloses the full social security numbers of persons in its correspondence with nongovernmental third parties.
(2) If the disclosure of full social security numbers in its correspondence with nongovernmental third parties is not required by any state or federal law, the employment security department shall:
(a) Institute procedures to replace the use of full social security numbers with other forms of personal identifiers in its correspondence with nongovernmental third parties; and
(b) By July 1, 2023, cease disclosing the full social security numbers of persons in its correspondence with nongovernmental third parties.
(3) The definitions in this subsection apply throughout this section:
(a) "Correspondence" means letters, emails, or other similar communications. "Correspondence" does not include financial transactions or communications sent via secured or encrypted methods.
(b) "Nongovernmental third party" means an individual, corporation, business trust, estate, trust, partnership, association, joint venture, or other legal commercial entity. The term does not include a government or governmental subdivision, agency, instrumentality, or private persons or organizations covered by RCW 50.13.080.
[ 2021 c 80 s 2.]

catchline: Use of social security numbers in correspondence with third parties.


title: RCW 50.12.360

text:
(1) The employment security department must create a training program to prepare a reserve force of skilled unemployment insurance claim adjudicators who can be available quickly when claims volume demands.
(2) The program must:
(a) Be open to both state and other public employees and private citizens;
(b) Be of sufficient quality that persons completing the training and any required continuing education would be ready to work as an unemployment insurance claim adjudicator within one week of commencing employment with the employment security department; and
(c) Provide a certification of completion to participants who complete the program.
(3) The office of financial management must collaborate with the employment security department to assist the department in identifying agencies with current state employees who meet the minimum qualifications for unemployment insurance claims' adjudicator. Employees at other agencies, who meet the minimum qualifications of the unemployment insurance claims' adjudicator classification, may, upon approval of their agency, attend required training provided by the department. In designated times of high unemployment claims, current state employees who have completed required training and who are otherwise qualified may be selected to assist the department in processing unemployment insurance claims or related activities. The office of financial management may adopt rules or issue guidance to assist in the implementation of this provision.
(4) By October 1, 2021, and each year thereafter, the employment security department must provide a report to the house of representatives committee on labor and workplace standards and the senate committee on labor, commerce, and tribal affairs, or successor committees, on the number of persons with current certifications under subsection (2)(c) of this section, the number of people employed by the department and over what period of time, and the adjudicator training and hiring costs.
[ 2021 c 271 s 2.]
Notes:
Findings—Intent—2021 c 271: "The legislature finds with roughly $4,700,000,000 in the state unemployment insurance trust fund, Washington entered the COVID-19 pandemic with one of the strongest and best-funded trust funds in the nation. During an unprecedented time, the state's unemployment insurance trust fund provided critical economic support to Washington workers and businesses through unemployment benefits and helped bolster the state's economy.
The legislature recognizes that the employment security department maintains a recession readiness team that prepares the agency to respond to economic changes, helping employers and employees plan for the future. Based on experience with past recessions, the employment security department's readiness team prepared contingency plans for a possible economic crisis. During the great recession, there were approximately 61,000 continued unemployment insurance claims in September 2008, rising to a high of approximately 173,000 claims in January of 2010, a period of 16 months. During the first three months of COVID-19, unemployment insurance claims were more than double those filed during the great recession, a time period that was seven times longer. From February 2020 to April 2020, unemployment insurance claims went from approximately 62,000 to approximately 447,000 claims. The sudden magnitude of claimants overwhelmed the system; contributing to Washingtonians waiting months for their earned benefits and facing deep economic insecurity.
The legislature finds that, despite conscientious economic emergency planning by the employment security department, claims processing issues are central problems encumbering the employment security department's ability to timely meet a suddenly increased demand for benefits. Immediate additional measures to facilitate rapid and equitable provision of unemployment benefits now, and enhanced preparation to do so in future economic downturns or emergencies, are critically important.
The legislature further finds that a federal retroactive funding model that looks back instead of preparing for potential economic shocks ahead was a major contributing factor to the challenges faced by all states during the COVID-19 pandemic in quickly paying benefits to unemployed workers. Our employment security department cannot quickly scale up for increased workloads and new programs if its administrative funding is based on funding that looks backward instead of forward.
Amid an unprecedented need for benefits and stresses on our unemployment insurance program, the legislature intends to create a pool of qualified unemployment insurance claim adjudicators, reduce claimants' need for assistance, assure transparency of claims processing performance measures, and make other system enhancements. Together, these systems enhancements will ensure quicker claim resolution and benefit payment; thus providing critical economic support during future unemployment crises." [ 2021 c 271 s 1.]

catchline: Unemployment insurance claim adjudicator training program—Report.


title: RCW 50.12.365

text:
(1) The department must designate department employees to assure that letters, alerts, and notices produced manually or by the department's unemployment insurance technology system are written in plainly understood language and tested on claimants before they are approved for use. Criteria for approval must include comprehensibility, clarity, and readability. If the messaging of any letter, alert, or notice falls short of those criteria, manual methods of producing a comprehensible version shall be considered while the department waits for their unemployment insurance technology system to incorporate required modifications.
(2) Determinations and redeterminations must clearly convey applicable statute numbers, a brief explanation of pertinent law, outline of relevant facts, reasoning, decision, and result.
(3) The department will work with an unemployment insurance advisory committee comprised of business and worker advocates to explore:
(a) Establishing thresholds that will trigger automatic adjustments in department staffing assignments and phone agent staffing levels;
(b) Establishing a pilot to provide a caseworker approach to the claims of a group of claimants with that casework carrying over to reemployment services;
(c) Increasing language access, including by providing translation of notices sent to claimants as part of their unemployment insurance claims; and
(d) Frequency of the initial and continuing training to meet the needs of RCW 50.12.360.
(4) Dedicated toll-free phone lines must be established for claimants who lack computer skills or access to computers, claimants with disabilities, and claimants with limited English proficiency.
[ 2021 c 271 s 3.]
Notes:
Findings—Intent—2021 c 271: See note following RCW 50.12.360.

catchline: Plain language required for letters, alerts, and notices.


title: RCW 50.12.370

text:
The department must:
(1) Maintain an online data dashboard;
(2) Provide quarterly reports with performance metrics that include:
(a) Updates of unemployment rates;
(b) Total numbers of claims paid, amount compensated, claims denied, claims pending in adjudication, claims on which payment has been halted for review, pending appeals, appeals redetermined by the department, and appeals sent to the office of administrative hearings;
(c) Claims center phone statistics including call volume, hold times, abandoned calls, repeat calls, and all-circuits-busy messages for both claimants and employers;
(d) Ratio of staff phone agents to employers and ratio of staff phone agents to claimants;
(e) Number and dollar total of overpayments imposed and overpayment waiver approval rate; and
(f) The percentage of unemployed persons in the state receiving benefits (recipiency rate).
[ 2021 c 271 s 4.]
Notes:
Findings—Intent—2021 c 271: See note following RCW 50.12.360.

catchline: Unemployment insurance claims—Online data dashboard—Quarterly reports, performance metrics.


title: RCW 50.13.015

text:
(1) If information provided to the department by another governmental agency is held private and confidential by state or federal laws, the department may not release such information.
(2) Information provided to the department by another governmental entity conditioned upon privacy and confidentiality is to be held private and confidential according to the agreement between the department and other governmental agency.
(3) The department may hold private and confidential information obtained for statistical analysis, research, or study purposes if the information was supplied voluntarily, conditioned upon maintaining confidentiality of the information.
(4) Persons requesting disclosure of information held by the department under subsection (1) or (2) of this section shall request such disclosure from the agency providing the information to the department rather than from the department.
(5) This section supersedes any provisions of chapter 42.56 RCW to the contrary.
[ 2005 c 274 s 319; 1989 c 92 s 3.]

catchline: Information held private and confidential—Requests for disclosure.


title: RCW 50.13.020

text:
Any information or records concerning an individual or employing unit obtained by the employment security department pursuant to the administration of this title shall be private and confidential, except as otherwise provided in this chapter. This chapter does not create a rule of evidence. Information or records may be released by the employment security department when the release is:
(1) Required by the federal government in connection with, or as a condition of funding for, a program being administered by the employment security department; or
(2) Requested by a county clerk for the purposes of RCW 9.94A.760.
The provisions of RCW 50.13.060(1) (a), (b) and (c) will not apply to such release.
[ 2019 c 81 s 1; 2004 c 121 s 5; 1981 c 35 s 2; 1977 ex.s. c 153 s 2.]
Notes:
Effective dates—Severability—1981 c 35: See notes following RCW 50.22.030.

catchline: Information or records deemed private and confidential—Exceptions.


title: RCW 50.13.030

text:
The commissioner shall have the authority to adopt, amend, or rescind rules interpreting and implementing the provisions of this chapter.
[ 2019 c 81 s 2; 2005 c 274 s 320; 1977 ex.s. c 153 s 3.]

catchline: Rules.


title: RCW 50.13.040

text:
(1) An individual shall have access to all records and information concerning that individual held by the employment security department, unless the information is exempt from disclosure under RCW 42.56.410.
(2) An employing unit shall have access to its own records and to any records and information relating to a benefit claim by an individual if the employing unit is either the individual's last employer or is the individual's base year employer.
(3) An employing unit shall have access to any records and information relating to any decision to allow or deny benefits if:
(a) The decision is based on employment or an offer of employment with the employing unit; or
(b) If the decision is based on material information provided by the employing unit.
(4) An employing unit shall have access to general summaries of benefit claims by individuals whose benefits are chargeable to the employing unit's experience rating or reimbursement account.
(5) The employment security department may disclose records and information deemed confidential under this chapter to a third party acting on behalf of an individual or employing unit that would otherwise be eligible to receive records under subsections (1) through (4) of this section when the employment security department receives a release from the individual, the employing unit, or the third party. The release must be signed and include a statement:
(a) Specifically identifying the information that is to be disclosed;
(b) That state government files will be accessed to obtain the information;
(c) Of the specific purpose or purposes for which the information is sought and that the information obtained under the release will only be used for that purpose or purposes; and
(d) Indicating all the parties who may receive the information disclosed.
[ 2019 c 81 s 3; 2005 c 274 s 321; 1993 c 483 s 6; 1977 ex.s. c 153 s 4.]
Notes:
Conflict with federal requirements—Severability—1993 c 483: See notes following RCW 50.04.293.

catchline: Access of individual or employing unit to records and information.


title: RCW 50.13.050

text:
(1) Any interested party, as defined by rule, in a proceeding before the appeal tribunal or commissioner shall have access to any information or records deemed private and confidential under this chapter if the information or records are material to the issues in that proceeding.
(2) No decisions by the commissioner or the appeals tribunal shall be deemed private and confidential under this chapter unless the decisions are based on information obtained in a closed hearing.
[ 1977 ex.s. c 153 s 5.]

catchline: Access to records or information by interested party in proceeding before appeal tribunal or commissioner—Decisions not private and confidential, exception.


title: RCW 50.13.060

text:
(1) Unless otherwise required by federal law, only state and local governmental agencies and federally recognized Indian tribes as defined in Title 26 U.S.C. Sec. 3306(u) of the federal unemployment tax act may have access to information or records deemed private and confidential under this chapter if the information or records are needed by the agency for official purposes and:
(a) The agency submits an application in a manner specified by the employment security department for the records or information containing a statement of the official purposes for which the information or records are needed and specific identification of the records or information sought from the employment security department; and
(b) The director, commissioner, chief executive, or other official of the agency requesting records or information has verified the need for the specific information; and
(c) The agency requesting access has served a copy of the application for records or information on the individual or employing unit whose records or information are sought and has provided the employment security department with proof of service. Service shall be made in a manner which conforms to the civil rules for superior court. The requesting agency shall include with the copy of the application a statement to the effect that the individual or employing unit may contact the public records officer of the employment security department to state any objections to the release of the records or information. The employment security department shall not act upon the application of the requesting agency until at least five days after service on the concerned individual or employing unit. The employment security department shall consider any objections raised by the concerned individual or employing unit in deciding whether the requesting agency needs the information or records for official purposes.
(2) The requirements of subsection (1) of this section shall not apply to the state legislative branch. The state legislature may have access to information or records deemed private and confidential under this chapter, if the legislature or a legislative committee finds that the information or records are necessary and for official purposes.
(3) In cases of emergency the governmental agency requesting access shall not be required to formally comply with the provisions of subsection (1) of this section at the time of the request if the procedures required by subsection (1) of this section are complied with by the requesting agency following the receipt of any records or information deemed private and confidential under this chapter. An emergency is defined as a situation in which irreparable harm or damage could occur if records or information are not released immediately.
(4) The requirements of subsection (1)(c) of this section shall not apply to state and local governmental agencies and federally recognized Indian tribes as defined in Title 26 U.S.C. Sec. 3306(u) of the federal unemployment tax act where the procedures would frustrate the investigation of possible violations of criminal laws or to the release of employing unit names, addresses, number of employees, and aggregate employer wage data for the purpose of state governmental agencies preparing small business economic impact statements under chapter 19.85 RCW or preparing cost-benefit analyses under RCW 34.05.328(1) (c) and (d).
(5) State and local governmental agencies and federally recognized Indian tribes as defined in Title 26 U.S.C. Sec. 3306(u) of the federal unemployment tax act may have access to certain records or information deemed private and confidential under this chapter for comparison purposes with records or information possessed by the requesting agency to detect improper or fraudulent claims, to determine potential tax liability or employer compliance with registration and licensing requirements, or for reasons otherwise within the discharge of their official duties. In those cases the state or local governmental agency or federally recognized Indian tribe as defined in Title 26 U.S.C. Sec. 3306(u) of the federal unemployment tax act shall not be required to comply with subsection (1)(c) of this section, but the requirements of subsection (1)(a) and (b) of this section must be satisfied.
(6) Governmental agencies may have access to certain records and information, limited to employer information possessed by the employment security department for purposes authorized in chapter 50.38 RCW. Access to these records and information is limited to only those individuals conducting authorized statistical analysis, research, and evaluation studies. Only in cases consistent with the purposes of chapter 50.38 RCW are governmental agencies not required to comply with subsection (1)(c) of this section, but the requirements of subsection (1)(a) and (b) of this section must be satisfied.
(7) Disclosure to governmental agencies of information or records obtained by the employment security department from the federal government shall be governed by any applicable federal law or any agreement between the federal government and the employment security department where so required by federal law. When federal law does not apply to the records or information state law shall control.
(8) The employment security department may provide information for purposes of statistical analysis and evaluation of the WorkFirst program or any successor state welfare program to the department of social and health services, the office of financial management, and other governmental entities with oversight or evaluation responsibilities for the program in accordance with RCW 43.20A.080. The confidential information provided by the employment security department shall remain the property of the employment security department and may be used by the authorized requesting agencies only for statistical analysis, research, and evaluation purposes as provided in RCW 74.08A.410 and 74.08A.420. The department of social and health services, the office of financial management, or other governmental entities with oversight or evaluation responsibilities for the program are not required to comply with subsection (1)(c) of this section, but the requirements of the remainder of subsection (1) of this section and applicable federal laws and regulations must be satisfied. The confidential information used for evaluation and analysis of welfare reform supplied to the authorized requesting entities with regard to the WorkFirst program or any successor state welfare program are exempt from public inspection and copying under chapter 42.56 RCW.
(9) In conducting periodic salary or fringe benefit studies pursuant to law, the office of financial management shall have access to records of the employment security department as may be required for such studies. For such purposes, the requirements of subsection (1)(c) of this section need not apply.
(10)(a) To promote the reemployment of job seekers, the commissioner may enter into data-sharing contracts with partners of the one-stop system established by P.L. 113-128 or its successor and identified as signatories of local memoranda of understanding. The contracts shall provide for the transfer of data only to the extent that the transfer is necessary for the efficient provisions of workforce programs, including but not limited to public labor exchange, unemployment insurance, worker training and retraining, vocational rehabilitation, vocational education, adult education, transition from public assistance, and support services. The transfer of information under contracts with one-stop partners is exempt from subsection (1)(c) of this section.
(b) An individual who applies for services from the employment security department and whose information will be shared under (a) of this subsection must be notified that his or her private and confidential information in the employment security department's records will be shared among the one-stop partners to facilitate the delivery of one-stop services to the individual. The notice must advise the individual that he or she may request that private and confidential information not be shared among the one-stop partners and the employment security department must honor the request. In addition, the notice must:
(i) Advise the individual that if he or she requests that private and confidential information not be shared among one-stop partners, the request will in no way affect eligibility for services;
(ii) Describe the nature of the information to be shared, the general use of the information by one-stop partner representatives, and among whom the information will be shared;
(iii) Inform the individual that shared information will be used only for the purpose of delivering one-stop services and that further disclosure of the information is prohibited under contract and is not subject to disclosure under chapter 42.56 RCW; and
(iv) Be provided in English and an alternative language selected by the one-stop center or job service center as appropriate for the community where the center is located.
If the notice is provided in-person, the individual who does not want private and confidential information shared among the one-stop partners must immediately advise the one-stop partner representative of that decision. The notice must be provided to an individual who applies for services telephonically, electronically, or by mail, in a suitable format and within a reasonable time after applying for services, which shall be no later than ten working days from the employment security department's receipt of the application for services. Information describing the nature, extent, and purpose for which the information may be shared must be available upon request.
(11) To facilitate improved operation and evaluation of state programs, the commissioner may enter into data-sharing contracts with other state and local governmental agencies and federally recognized Indian tribes as defined in Title 26 U.S.C. Sec. 3306(u) of the federal unemployment tax act, and by extension their agents, only to the extent that such transfer is necessary for the efficient operation or evaluation of outcomes for those programs. The transfer of information by contract under this subsection is exempt from subsection (1)(c) of this section.
[ 2019 c 81 s 4; 2011 1st sp.s. c 43 s 466; 2008 c 120 s 6; 2005 c 274 s 322; 2003 c 165 s 3; 2000 c 134 s 2. Prior: 1997 c 409 s 605; 1997 c 58 s 1004; 1996 c 79 s 1; 1993 c 281 s 59; 1981 c 177 s 1; 1979 ex.s. c 177 s 1; 1977 ex.s. c 153 s 6.]
Notes:
Effective date—Purpose—2011 1st sp.s. c 43: See notes following RCW 43.19.003.
Conflict with federal requirements—Severability—2008 c 120: See notes following RCW 18.27.030.
Findings—2000 c 134: "The legislature finds that individuals in need of employment and related services would be better served by integrating employment and training services to form a comprehensive network of state and local programs, called a one-stop career development system. Successful integration of employment and training services demands prompt and efficient exchange of information among service providers. The legislature further finds that efficient operation of state programs and their evaluation demand at times information held by the employment security department. Current restrictions on information exchange hamper this coordination, resulting in increased administrative costs, reduced levels of service, and fewer positive outcomes than could otherwise be achieved." [ 2000 c 134 s 1.]
Conflict with federal requirements—2000 c 134: "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 inoperative solely to the extent of the conflict, and the finding or determination does not affect the operation of the remainder of this act. Rules adopted under this act must 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." [ 2000 c 134 s 4.]
Severability—2000 c 134: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2000 c 134 s 5.]
Effective date—1997 c 409 s 605: "Section 605 of 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 takes effect immediately [May 19, 1997]." [ 1997 c 409 s 608.]
Part headings—Severability—1997 c 409: See notes following RCW 43.22.051.
Short title—Part headings, captions, table of contents not law—Exemptions and waivers from federal law—Conflict with federal requirements—Severability—1997 c 58: See RCW 74.08A.900 through 74.08A.904.
Conflict with federal requirements—1996 c 79: "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." [ 1996 c 79 s 3.]
Effective date—1996 c 79: "This act shall take effect July 1, 1996." [ 1996 c 79 s 4.]
Effective date—1993 c 281: See note following RCW 41.06.022.

catchline: Access to records or information by governmental agencies.


title: RCW 50.13.070

text:
Information or records deemed private and confidential under this chapter shall be available to parties to judicial or formal administrative proceedings only upon a written finding by the presiding officer that the need for the information or records in the proceeding outweighs any reasons for the privacy and confidentiality of the information or records. Information or records deemed private and confidential under this chapter shall not be available in discovery proceedings unless the court in which the action has been filed has made the finding specified above. A judicial or administrative subpoena directed to the employment security department must contain this finding. A subpoena for records or information under this section must be submitted in a manner prescribed by the employment security department. The employment security department may recover costs of responding to subpoenas, consistent with 20 C.F.R. Sec. 603.8 (2012), for proceedings where the employment security department is not a party.
[ 2019 c 81 s 5; 1977 ex.s. c 153 s 7.]

catchline: Availability of records or information to parties to judicial or administrative proceedings—Discovery proceedings—Subpoenas.


title: RCW 50.13.080

text:
(1) The employment security department shall have the right to disclose information or records deemed private and confidential under this chapter to any private person or organization when such disclosure is necessary to permit private contracting parties to assist in the operation and management of the employment security department in instances where certain employment security departmental functions may be delegated to private parties to increase the employment security department's efficiency or quality of service to the public. The private persons or organizations shall use the information or records solely for the purpose for which the information was disclosed and shall be bound by the same rules of privacy and confidentiality as employment security department employees.
(2) Nothing in this section shall be construed as limiting or restricting the effect of RCW 42.56.070(8).
[ 2019 c 81 s 6; 2005 c 274 s 323; 1996 c 79 s 2; 1977 ex.s. c 153 s 8.]
Notes:
Conflict with federal requirements—Effective date—1996 c 79: See notes following RCW 50.13.060.

catchline: Disclosure of records or information to private persons or organizations contracting to assist in operation and management of department—Penalties.


title: RCW 50.13.090

text:
Where the employment security department contracts to provide services to other governmental or private organizations, the department may disclose to those organizations information or records deemed private and confidential which have been acquired in the performance of the department's obligations under the contracts.
[ 1977 ex.s. c 153 s 9.]

catchline: Disclosure of records or information to contracting governmental or private organizations.


title: RCW 50.13.100

text:
Nothing in this chapter shall prevent the disclosure of information or records deemed private and confidential under this chapter if all details identifying an individual or employing unit are deleted so long as the information or records cannot be foreseeably combined with other publicly available information to reveal the identity of an individual or employing unit or the individual or employing unit consents to the disclosure in a manner prescribed by the employment security department.
[ 2019 c 81 s 7; 1977 ex.s. c 153 s 10.]

catchline: Disclosure of records or information where identifying details deleted or individual or employing unit consents.


title: RCW 50.13.110

text:
(1) All private persons, governmental agencies, and organizations authorized to receive information from the employment security department under this chapter have an affirmative obligation to take all reasonable actions necessary that are designed to prevent the disclosure of confidential information.
(2) The disclosure of any records or information by a private person, governmental agency, or organization that obtained the records or information from the employment security department under this chapter is prohibited unless expressly permitted by this chapter.
(3) If misuse or an unauthorized disclosure of confidential records or information occurs, all parties aware of the violation must inform the employment security department immediately and take all reasonably available actions to rectify the disclosure to the employment security department's standards.
(4) The misuse or unauthorized disclosure of records or information deemed private and confidential under this chapter by any private person, governmental agency, or organization to which access is permitted by this chapter shall subject the person, governmental agency, or organization to a civil penalty of up to twenty thousand dollars in 2018 and annually adjusted by the employment security department on the first calendar day of each year based on changes in the United States consumer price index for all urban consumers. Other applicable sanctions under state and federal law also apply. The amount of any penalties collected shall be paid into the employment security department administrative contingency fund. The attorney general may recover reasonable attorneys' fees for any action brought to enforce this section.
(5) Any redisclosure of information obtained under this chapter by a private person, governmental agency, or organization must be expressly permitted by the employment security department prior to redisclosure. Failure to obtain prior approval by the employment security department could subject the private person, governmental agency, or organization to the penalties described in subsection (4) of this section.
(6) State and local governmental agencies and federally recognized Indian tribes as defined in Title 26 U.S.C. Sec. 3306(u) of the federal unemployment tax act are exempt from the penalties described in subsection (4) of this section if the redisclosure is necessary for the state, local, or tribal government to conduct a criminal prosecution.
[ 2019 c 81 s 8.]

catchline: Disclosure of confidential information—Duty to prevent—Prohibition—Penalties—Exemptions.


title: RCW 50.13.120

text:
(1) The employment security department shall designate an agency privacy officer to oversee the administration of this chapter and chapter 50A.25 RCW. In coordination with the state office of privacy and data protection, the agency privacy officer must:
(a) Develop an agency personal information minimization policy to reduce the use and retention of personal information wherever possible;
(b) Create a work plan that includes the estimated costs of execution for the following:
(i) An inventory of all personal information prepared, owned, used, or retained by the employment security department, that would include the specific type of information, the purpose for its collection, and the extent to which the information is protected from unauthorized access; and
(ii) A map of the physical or digital location of all personal information collected by the employment security department, indexed to the inventory created in (b)(i) of this subsection; and
(c) Report the work plan created under (b) of this subsection to the state office of privacy and data protection annually.
(2) Any inventory or data map records created under subsection (1)(b) of this section that reveal the location of personal information or the extent to which it is protected may not be disclosed under the public records act, chapter 42.56 RCW.
(3) On December 1st of each odd-numbered year, the employment security department must report to the governor and the legislature on the implementation and maintenance of this section, including best practices and recommendations for developing and implementing the employment security department's policy and plan under this section.
(4) For purposes of this section, "personal information" means any information obtained by the employment security department deemed private and confidential under this chapter and chapter 50A.25 RCW.
[ 2019 c 81 s 9.]

catchline: Administration and oversight of this chapter—Agency privacy officer—Report to governor and legislature.


title: RCW 50.13.130

text:
Except for RCW 50.13.120, the provisions of this chapter do not apply to information obtained by the employment security department under Title 50A RCW.
[ 2019 c 81 s 11.]

catchline: Application to information obtained by the employment security department under Title 50A RCW.


title: RCW 50.13.900

text:
Any ambiguities in this chapter shall be construed in a manner consistent with federal laws applying to the employment security department. If any provision of this chapter or the application thereof is held invalid by a final decision of any court or declared by the secretary of the department of labor of the United States to be inconsistent with federal laws upon which funding of the employment security department is contingent, the invalid or inconsistent provision shall be ineffective only to the extent necessary to insure compliance with the court decision or federal determination and the remainder of the chapter shall be given full effect.
[ 1977 ex.s. c 153 s 11.]

catchline: Construction.


title: RCW 50.16.010

text:
(1) There shall be maintained as special funds, separate and apart from all public moneys or funds of this state an unemployment compensation fund and an administrative contingency fund, which shall be administered by the commissioner exclusively for the purposes of this title, and to which RCW 43.01.050 shall not be applicable.
(2)(a) The unemployment compensation fund shall consist of:
(i) All contributions collected under RCW 50.24.010 and payments in lieu of contributions collected pursuant to the provisions of this title;
(ii) Any property or securities acquired through the use of moneys belonging to the fund;
(iii) All earnings of such property or securities;
(iv) Any moneys received from the federal unemployment account in the unemployment trust fund in accordance with Title XII of the social security act, as amended;
(v) All money recovered on official bonds for losses sustained by the fund;
(vi) All money credited to this state's account in the unemployment trust fund pursuant to section 903 of the social security act, as amended;
(vii) All money received from the federal government as reimbursement pursuant to section 204 of the federal-state extended compensation act of 1970 (84 Stat. 708-712; 26 U.S.C. Sec. 3304);
(viii) The portion of the additional penalties as provided in RCW 50.20.070(2) that is fifteen percent of the amount of benefits overpaid or deemed overpaid; and
(ix) All moneys received for the fund from any other source.
(b) All moneys in the unemployment compensation fund shall be commingled and undivided.
(3)(a) Except as provided in (b) of this subsection, the administrative contingency fund shall consist of:
(i) All interest on delinquent contributions collected pursuant to this title;
(ii) All fines and penalties collected pursuant to the provisions of this title, except the portion of the additional penalties as provided in RCW 50.20.070(2) that is fifteen percent of the amount of benefits overpaid or deemed overpaid;
(iii) All sums recovered on official bonds for losses sustained by the fund; and
(iv) Revenue received under RCW 50.24.014.
(b) All fees, fines, forfeitures, and penalties collected or assessed by a district court because of the violation of this title or rules adopted under this title shall be remitted as provided in chapter 3.62 RCW.
(c) Except as provided in (d) of this subsection, moneys available in the administrative contingency fund, other than money in the special account created under RCW 50.24.014, shall be expended upon the direction of the commissioner, with the approval of the governor, whenever it appears to him or her that such expenditure is necessary solely for:
(i) The proper administration of this title and that insufficient federal funds are available for the specific purpose to which such expenditure is to be made, provided, the moneys are not substituted for appropriations from federal funds which, in the absence of such moneys, would be made available.
(ii) The proper administration of this title for which purpose appropriations from federal funds have been requested but not yet received, provided, the administrative contingency fund will be reimbursed upon receipt of the requested federal appropriation.
(iii) The proper administration of this title for which compliance and audit issues have been identified that establish federal claims requiring the expenditure of state resources in resolution. Claims must be resolved in the following priority: First priority is to provide services to eligible participants within the state; second priority is to provide substitute services or program support; and last priority is the direct payment of funds to the federal government.
(d)(i) During the 2007-2009 fiscal biennium, moneys available in the administrative contingency fund, other than money in the special account created under RCW 50.24.014(1)(a), shall be expended as appropriated by the legislature for: (A) The cost of the job skills or worker retraining programs at the community and technical colleges and administrative costs at the state board for community and technical colleges; and (B) reemployment services such as business and project development assistance, local economic development capacity building, and local economic development financial assistance at the department of commerce. The remaining appropriation may be expended as specified in (c) of this subsection.
(ii) During the 2015-2017, 2017-2019, 2019-2021, and 2025-2027 fiscal biennia, moneys available in the administrative contingency fund, other than money in the special account created under RCW 50.24.014(1)(a), shall be expended as appropriated by the legislature: (A) For the department of social and health services for employment and training services and programs in the WorkFirst program; (B) for the administrative costs of state agencies participating in the WorkFirst program; and (C) by the commissioner for the work group on agricultural and agricultural-related issues as provided in the 2013-2015 omnibus operating appropriations act. The remaining appropriation may be expended as specified in (c) of this subsection.
(iii) During the 2025-2027 fiscal biennium, moneys available in the administrative contingency fund, other than money in the special account created under RCW 50.24.014(1)(a), shall be expended as appropriated by the legislature for the career connected learning grant program authorized in RCW 28C.30.040 and 28C.30.050, and for additional audit support staff due to an increase in the workload associated with audits. The remaining appropriation may be expended as specified in (c) of this subsection.
(4) Money in the special account created under RCW 50.24.014(1)(a) may only be expended, after appropriation, for the purposes specified in this section and RCW 50.62.010, 50.62.020, 50.62.030, 50.24.014, 50.44.053, and 50.22.010.
[ 2025 c 424 s 965; 2019 c 415 s 977; 2017 3rd sp.s. c 1 s 977; 2016 sp.s. c 36 s 940; 2014 c 221 s 920; 2013 c 189 s 1; 2012 c 198 s 11; 2009 c 564 s 946; 2009 c 4 s 906; 2008 c 329 s 915; 2007 c 327 s 4; 2006 c 13 s 18. Prior: 2005 c 518 s 933; prior: 2003 2nd sp.s. c 4 s 23; 2003 1st sp.s. c 25 s 925; 2002 c 371 s 914; prior: 1993 c 483 s 7; 1993 c 226 s 10; 1993 c 226 s 9; 1991 sp.s. c 13 s 59; 1987 c 202 s 218; 1985 ex.s. c 5 s 6; 1983 1st ex.s. c 13 s 5; 1980 c 142 s 1; 1977 ex.s. c 292 s 24; 1973 c 73 s 4; 1969 ex.s. c 199 s 27; 1959 c 170 s 1; 1955 c 286 s 2; 1953 ex.s. c 8 s 5; 1945 c 35 s 60; Rem. Supp. 1945 s 9998-198; prior: 1943 c 127 s 6; 1941 c 253 ss 7, 10; 1939 c 214 s 11; 1937 c 162 s 13.]
Notes:
Effective date—2025 c 424: See note following RCW 9.46.100.
Effective date—2019 c 415: See note following RCW 28B.20.476.
Effective date—2017 3rd sp.s. c 1: See note following RCW 43.41.455.
Effective date—2016 sp.s. c 36: See note following RCW 18.20.430.
Effective date—2014 c 221: See note following RCW 28A.710.260.
Conflict with federal requirements—2013 c 189: "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 inoperative solely to the extent of the conflict, and the finding or determination does not affect the operation of the remainder of this act. Rules adopted under this act must 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." [ 2013 c 189 s 5.]
Effective date—2013 c 189: "This act takes effect October 20, 2013." [ 2013 c 189 s 7.]
Effective date—2012 c 198: See note following RCW 70A.15.5110.
Expiration date—2009 c 564 s 946: "Section *946 of this act expires June 30, 2016." [ 2009 c 564 s 963.]
*Reviser's note: During the course of passage of 2009 c 564 the section numbering was changed, but the section reference in section 963 was not changed accordingly. The amendments to RCW 43.325.040 were apparently intended to expire on June 30, 2016. RCW 43.325.040 expired June 30, 2016.
Effective date—2009 c 564: See note following RCW 2.68.020.
Effective date—2009 c 4: See note following RCW 43.79.460.
Severability—Effective date—2008 c 329: See notes following RCW 28B.105.110.
Severability—Conflict with federal requirements—Effective date—2007 c 327: See notes following RCW 50.24.014.
Retroactive application—2006 c 13 ss 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.
Effective date—2005 c 518: See note following RCW 28A.600.110.
Conflict with federal requirements—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Severability—Effective date—2003 1st sp.s. c 25: See notes following RCW 19.28.351.
Severability—Effective date—2002 c 371: See notes following RCW 9.46.100.
Conflict with federal requirements—Severability—1993 c 483: See notes following RCW 50.04.293.
Effective dates—1993 c 226 ss 10, 12, and 14: "(1) Sections 10 and 12 of this act shall take effect June 30, 1999;
(2) Section 14 of this act shall take effect January 1, 1998." [ 1993 c 226 s 20.]
Conflict with federal requirements—1993 c 226: "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." [ 1993 c 226 s 21.]
Severability—1993 c 226: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1993 c 226 s 22.]
Application—1993 c 226: "This act applies to tax rate years beginning with tax rate year 1994." [ 1993 c 226 s 23.]
Effective dates—1991 sp.s. c 13: See note following RCW 18.04.105.
Intent—1987 c 202: See note following RCW 2.04.190.
Conflict with federal requirements—Severability—1985 ex.s. c 5: See notes following RCW 50.62.010.
Conflict with federal requirements—1983 1st ex.s. c 13: "If any part of this act is found to be in conflict with federal requirements which are a prescribed condition to the allocation of federal funds to the state, 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 which are a necessary condition to the receipt of federal funds by the state." [ 1983 1st ex.s. c 13 s 13.]
Effective dates—1977 ex.s. c 292: See note following RCW 50.04.116.
Effective dates—1973 c 73: See note following RCW 50.04.030.

catchline: Unemployment compensation fund—Administrative contingency fund.


title: RCW 50.16.020

text:
The commissioner shall designate a treasurer and custodian of the unemployment compensation fund and of the administrative contingency fund, who shall administer such funds in accordance with the directions of the commissioner and shall issue his or her warrants upon them in accordance with such regulations as the commissioner shall prescribe. The treasurer and custodian shall maintain within the unemployment compensation fund three separate accounts as follows:
(1) a clearing account,
(2) an unemployment trust fund account, and
(3) a benefit account.
All moneys payable to the unemployment compensation fund, upon receipt thereof by the commissioner, shall be forwarded to the treasurer, who shall immediately deposit them in the clearing account. Refunds payable pursuant to the provisions of this title from the unemployment compensation fund may be paid from the clearing account upon warrants issued by the treasurer under the direction of the commissioner: PROVIDED, HOWEVER, That refunds of interest or penalties on delinquent contributions shall be paid from the administrative contingency fund upon warrants issued by the treasurer under the direction of the commissioner.
After clearance thereof, all other moneys in the clearing account shall be immediately deposited with the Secretary of the Treasury of the United States to the credit of the account of this state in the unemployment trust fund, established and maintained pursuant to section 904 of the social security act, as amended, any provisions of law in this state relating to the deposit, administration, release, or disbursement of moneys in the possession or custody of this state to the contrary notwithstanding.
The benefit account shall consist of all moneys requisitioned from this state's account in the unemployment trust fund. Moneys in the clearing and benefit accounts and in the administrative contingency fund shall not be commingled with other state funds, but shall be deposited by the treasurer, under the direction of the commissioner, in any bank or public depository in which general funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund.
Such moneys shall be secured by said bank or public depository to the same extent and in the same manner as required by the general depository law of the state and collateral pledged shall be maintained in a separate custody account.
The treasurer shall give a bond conditioned upon the faithful performance of his or her duties as a custodian of the funds in an amount fixed by the director of the *department of general administration and in a form prescribed by law or approved by the attorney general. Premiums for said bond shall be paid from the administration fund. All sums recovered on official bonds for losses sustained by the unemployment compensation fund shall be deposited in such fund. All sums recovered on official bonds for losses sustained by the administrative contingency fund shall be deposited in such fund.
[ 1993 c 226 s 12; 1993 c 226 s 11; 1983 1st ex.s. c 23 s 10; 1975 c 40 s 12; 1953 ex.s. c 8 s 6; 1945 c 35 s 61; Rem. Supp. 1945 s 9998-199. Prior: 1943 c 126 ss 6, 9; 1939 c 214 s 11; 1937 c 162 s 13.]
Notes:
*Reviser's note: The "department of general administration" was renamed the "department of enterprise services" by 2011 1st sp.s. c 43 s 107.
Effective dates—1993 c 226 ss 10, 12, and 14: See note following RCW 50.16.010.
Conflict with federal requirements—Severability—Application—1993 c 226: See notes following RCW 50.16.010.
Conflict with federal requirements—Effective dates—Construction—1983 1st ex.s. c 23: See notes following RCW 50.04.073.
Powers and duties of director of enterprise services as to official bonds: RCW 43.19.784.

catchline: Administration of funds—Accounts.


title: RCW 50.16.030

text:
(1) Moneys shall be requisitioned from this state's account in the unemployment trust fund solely for the payment of benefits and repayment of loans from the federal government to guarantee solvency of the unemployment compensation fund in accordance with regulations prescribed by the commissioner, except that money credited to this state's account pursuant to section 903 of the social security act, as amended, shall be used exclusively as provided in subsection (5) of this section. The commissioner shall from time to time requisition from the unemployment trust fund such amounts, not exceeding the amounts standing to its account therein, as the commissioner deems necessary for the payment of benefits for a reasonable future period. Upon receipt thereof the treasurer shall deposit such moneys in the benefit account and shall issue his or her warrants for the payment of benefits solely from such benefits account.
(2) Expenditures of such moneys in the benefit account and refunds from the clearing account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody, and RCW 43.01.050, as amended, shall not apply. All warrants issued by the treasurer for the payment of benefits and refunds shall bear the signature of the treasurer and the countersignature of the commissioner, or his or her duly authorized agent for that purpose.
(3) Any balance of moneys requisitioned from the unemployment trust fund which remains unclaimed or unpaid in the benefit account after the expiration of the period for which sums were requisitioned shall either be deducted from estimates for, and may be utilized for the payment of, benefits during succeeding periods, or in the discretion of the commissioner, shall be redeposited with the secretary of the treasury of the United States of America to the credit of this state's account in the unemployment trust fund.
(4) Money credited to the account of this state in the unemployment trust fund by the secretary of the treasury of the United States of America pursuant to section 903 of the social security act, as amended, may be requisitioned and used for the payment of expenses incurred for the administration of this title pursuant to a specific appropriation by the legislature, provided that the expenses are incurred and the money is requisitioned after the enactment of an appropriation law which:
(a) Specifies the purposes for which such money is appropriated and the amounts appropriated therefor;
(b) Limits the period within which such money may be obligated to a period ending not more than two years after the date of the enactment of the appropriation law; and
(c) Limits the amount which may be obligated during a twelve-month period beginning on July 1st and ending on the next June 30th to an amount which does not exceed the amount by which (i) the aggregate of the amounts credited to the account of this state pursuant to section 903 of the social security act, as amended, during the same twelve-month period and the thirty-four preceding twelve-month periods, exceeds (ii) the aggregate of the amounts obligated pursuant to subsections (4) through (6) of this section and charged against the amounts credited to the account of this state during any of such thirty-five twelve-month periods. For the purposes of subsections (4) through (6) of this section, amounts obligated during any such twelve-month period shall be charged against equivalent amounts which were first credited and which are not already so charged; except that no amount obligated for administration during any such twelve-month period may be charged against any amount credited during such a twelve-month period earlier than the thirty-fourth twelve-month period preceding such period: PROVIDED, That any amount credited to this state's account under section 903 of the social security act, as amended, which has been appropriated for expenses of administration, whether or not withdrawn from the trust fund shall be excluded from the unemployment compensation fund balance for the purpose of experience rating credit determination.
(5) Money credited to the account of this state pursuant to section 903 of the social security act, as amended, may not be withdrawn or used except for the payment of benefits and for the payment of expenses of administration and of public employment offices pursuant to subsections (4) through (6) of this section.
(6) Money requisitioned as provided in subsections (4) through (6) of this section for the payment of expenses of administration shall be deposited in the unemployment compensation fund, but until expended, shall remain a part of the unemployment compensation fund. The commissioner shall maintain a separate record of the deposit, obligation, expenditure and return of funds so deposited. Any money so deposited which either will not be obligated within the period specified by the appropriation law or remains unobligated at the end of the period, and any money which has been obligated within the period but will not be expended, shall be returned promptly to the account of this state in the unemployment trust fund.
[ 2021 c 2 s 7; 2011 c 4 s 4; 2006 c 13 s 7; 2005 c 133 s 6; 1999 c 36 s 1; 1983 1st ex.s. c 7 s 1; 1973 c 6 s 1; 1969 ex.s. c 201 s 1; 1959 c 170 s 2; 1945 c 35 s 62; Rem. Supp. 1945 s 9998-200. Prior: 1943 c 127 s 6; 1941 c 253 s 7.]
Notes:
Intent—Conflict with federal requirements—Effective date—2021 c 2: See notes following RCW 50.04.323.
Effective date—2011 c 4 ss 1-6 and 16-21: See note following RCW 50.20.120.
Conflict with federal requirements—2011 c 4: See note following RCW 50.29.021.
Conflict with federal requirements—Part headings not law—Severability—2006 c 13: See notes following RCW 50.20.120.
Findings—Intent—Conflict with federal requirements—Effective date—2005 c 133: See notes following RCW 50.20.120.
Additional employees authorized—2005 c 133: See note following RCW 50.01.010.
Conflict with federal requirements—1999 c 36: "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 inoperative solely to the extent of the conflict, and the finding or determination does not affect the operation of the remainder of this act. Rules adopted under this act must 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." [ 1999 c 36 s 2.]

catchline: Withdrawals from federal unemployment trust fund.


title: RCW 50.16.040

text:
The provisions of this title, to the extent that they relate to the unemployment trust fund, shall be operative only so long as such unemployment trust fund continues to exist and so long as the secretary of the treasury of the United States of America continues to maintain for this state a separate book account of all funds deposited therein for this state for benefit purposes, together with this state's proportionate share of the earnings of such unemployment trust fund, from which no other state is permitted to make withdrawals. If and when such unemployment trust fund ceases to exist, or such separate book account is no longer maintained, all moneys, properties or securities therein, belonging to the unemployment compensation fund of this state shall be transferred to the treasurer of the unemployment compensation fund, who shall hold, invest, transfer, sell, deposit, and release such moneys, properties, or securities in a manner approved by the commissioner, in accordance with the provisions of this title: PROVIDED, That such moneys shall be invested in the following readily marketable classes of securities: Bonds or other interest bearing obligations of the United States of America: AND PROVIDED FURTHER, That such investment shall at all times be made so that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits. The treasurer shall dispose of securities or other properties belonging to the unemployment compensation fund only under the direction of the commissioner.
[ 1945 c 35 s 63; Rem. Supp. 1945 s 9998-201. Prior: 1941 c 253 s 7.]

catchline: Management of funds upon discontinuance of federal unemployment trust fund.


title: RCW 50.16.050

text:
(1) There is hereby established a fund to be known as the unemployment compensation administration fund. Except as otherwise provided in this section, all moneys which are deposited or paid into this fund are hereby made available to the commissioner. All moneys in this fund shall be expended solely for the purpose of defraying the cost of the administration of this title, and for no other purpose whatsoever. All moneys received from the United States of America, or any agency thereof, for said purpose pursuant to section 302 of the social security act, as amended, shall be expended solely for the purposes and in the amounts found necessary by the secretary of labor for the proper and efficient administration of this title. All moneys received from the United States employment service, United States department of labor, for said purpose pursuant to the act of congress approved June 6, 1933, as amended or supplemented by any other act of congress, shall be expended solely for the purposes and in the amounts found necessary by the secretary of labor for the proper and efficient administration of the public employment office system of this state. The unemployment compensation administration fund shall consist of all moneys received from the United States of America or any department or agency thereof, or from any other source, for such purpose. All moneys in this fund shall be deposited, administered, and disbursed by the treasurer of the unemployment compensation fund under rules and regulations of the commissioner and none of the provisions of RCW 43.01.050 shall be applicable to this fund. The treasurer last named shall be the treasurer of the unemployment compensation administration fund and shall give a bond conditioned upon the faithful performance of his or her duties in connection with that fund. All sums recovered on the official bond for losses sustained by the unemployment compensation administration fund shall be deposited in said fund.
(2) Notwithstanding any provision of this section:
(a) All money requisitioned and deposited in this fund pursuant to RCW 50.16.030(6) shall remain part of the unemployment compensation fund and shall be used only in accordance with the conditions specified in RCW 50.16.030 (4), (5) and (6).
(b) All money deposited in this fund pursuant to RCW 50.38.065 shall be used only after appropriation and only for the purposes of RCW 50.38.060.
[ 2010 c 8 s 13020; 1993 c 62 s 8; 1959 c 170 s 3; 1947 c 215 s 13; 1945 c 35 s 64; Rem. Supp. 1947 s 9998-202. Prior: 1941 c 253 s 7; 1939 c 214 s 11; 1937 c 162 s 13.]
Notes:
Conflict with federal requirements—1993 c 62: See RCW 50.38.901.

catchline: Unemployment compensation administration fund.


title: RCW 50.16.060

text:
The state of Washington hereby pledges that it will replace within a reasonable time any moneys paid to this state under Title III of the social security act, and the Wagner-Peyser act, which, because of any action or contingency, have been lost or have been expended for purposes other than, or in amounts in excess of, those found necessary by the secretary of labor for the proper administration of the Washington employment security act.
[ 1959 c 170 s 4; 1945 c 35 s 67; Rem. Supp. 1945 s 9998-205.]

catchline: Replacement of federal funds.


title: RCW 50.16.070

text:
The federal interest payment fund shall consist of contributions payable by each employer (except employers as described in RCW 50.44.010 and 50.44.030 who have properly elected to make payments in lieu of contributions, employers who are required to make payments in lieu of contributions, and employers paying contributions under RCW 50.44.035) for any calendar quarter which begins on or after January 1, 1984, and for which the commissioner determines that the department will have an outstanding balance of accruing federal interest at the end of the calendar quarter. The amount of wages subject to tax shall be determined according to RCW 50.24.010. The tax rate applicable to wages paid during the calendar quarter shall be determined by the commissioner and shall not exceed fifteen one-hundredths of one percent. In determining whether to require contributions as authorized by this section, the commissioner shall consider the current balance in the federal interest payment fund and the projected amount of interest which will be due and payable as of the following September 30. Except as appropriated for the fiscal biennium ending June 30, 1991, any excess moneys in the federal interest payment fund shall be retained in the fund for future interest payments.
Contributions under this section shall become due and be paid by each employer in accordance with such rules as the commissioner may prescribe and shall not be deducted, in whole or in part, from the remuneration of individuals in the employ of the employer. Any deduction in violation of this section is unlawful.
In the payment of any contributions under this section, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
[ 1989 1st ex.s. c 19 s 811; 1988 c 289 s 710; 1983 1st ex.s. c 13 s 7.]
Notes:
Severability—1989 1st ex.s. c 19: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1989 1st ex.s. c 19 s 817.]
Effective date—1989 1st ex.s. c 19: "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 July 1, 1989." [ 1989 1st ex.s. c 19 s 818.]
Severability—1988 c 289: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1988 c 289 s 803.]
Conflict with federal requirements—1983 1st ex.s. c 13: See note following RCW 50.16.010.

catchline: Federal interest payment fund—Employer contributions—When payable—Maximum rate—Deduction from remuneration unlawful.


title: RCW 50.16.080

text:
The cost of administering the federal targeted jobs tax credit program shall be fully borne by the employers requesting the credits. The commissioner shall establish the amount of the processing fee and procedures for collecting the fee. The commissioner shall establish the processing fee at a sufficient level to defray the costs of administering the federal targeted jobs tax credit program. The fee shall be established by the commissioner by rule. However, if federal funding is provided to finance such services, the commissioner shall revise or eliminate this fee based on the amount of federal funding received. Fees received for processing shall be deposited in a special account in the unemployment compensation administration fund.
[ 1988 c 84 s 2.]
Notes:
Legislative finding—1988 c 84: "The legislature finds that:
(1) The employment security department through the targeted jobs tax credit program has the responsibility to issue federal tax credit certifications to Washington state employers. The tax credit certification allows the employer to claim a credit against federal income tax for wages paid during the first year to employees who qualify for the program.
(2) To the extent that funding is available, the department, through the federal targeted jobs tax credit program, provides service to employers in the form of technical assistance and training, program marketing, monitoring, and maintenance of records and processing of documents that may result in a certification which allows employers to claim a federal tax credit.
(3) The United States Congress through the Tax Reform Act of 1986 reauthorized the targeted jobs tax credit but did not include funds to cover the costs of processing employer requests for federal tax credit certifications.
(4) The state has a vital interest in the economic benefits employers realize from the targeted jobs tax credit because the economic competitiveness of Washington state is enhanced as tax credit savings are reinvested in the state's economy.
(5) The departments of corrections, social and health services, and veterans affairs, and the superintendent of public instruction, along with employment security and other state service providers, utilize the targeted jobs tax credit program as an incentive for employers to hire hard-to-place clients.
(6) Economically disadvantaged youth, Vietnam-era veterans, ex-felons, and vocational rehabilitation, supplemental security income, general assistance and AFDC recipients have an especially difficult time in obtaining employment." [ 1988 c 84 s 1.]
Conflict with federal requirements—1988 c 84: "If any part of this act shall be found to be in conflict with federal requirements which are a prescribed condition to the allocation of federal funds to the state, such conflicting part of this act is hereby declared to be inoperative solely to the extent of such 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 which are a necessary condition to the receipt of federal funds by the state." [ 1988 c 84 s 3.]
Severability—1988 c 84: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1988 c 84 s 4.]
Effective date—1988 c 84: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect March 1, 1988." [ 1988 c 84 s 6.] This act was signed by the governor March 16, 1988.

catchline: Federal targeted jobs tax credit program—Administration—Processing fee—Deposit of fees.


title: RCW 50.16.100

text:
(1) The COVID-19 unemployment account is created in the custody of the state treasurer. Revenues to the account shall consist of appropriations and transfers by the legislature and all other funding directed for deposit into the account. Only the commissioner of the employment security department or the commissioner's designee may authorize expenditures from the account. Expenditures from the account may be used only for reimbursing the unemployment trust fund account for unemployment benefits paid to the approved employees of employers approved for such reimbursement pursuant to *RCW 50.29.100. The account is subject to the allotment procedures under chapter 43.88 RCW, but an appropriation is not required for expenditures.
(2) Any federal funding or relief for novel coronavirus that could be used for the purposes of *RCW 50.29.100 must be used first before spending from the account. Additionally, if the employment security department subsequently receives reimbursements from federal sources for amounts spent from the account, the department must remit the federal funding to the state treasurer for reimbursement to the budget stabilization account. If federal law or rules would prevent such remittance, the department must notify the office of financial management and the fiscal committees of the legislature within thirty days of receipt of the reimbursement.
(3) By July 1, 2021, the commissioner must certify to the state treasurer the amount of any unobligated moneys in the COVID-19 unemployment account that are attributable to the budget stabilization account appropriation in section 3, chapter 7, Laws of 2020, and the treasurer must transfer those moneys back to the budget stabilization account.
[ 2020 c 7 s 4.]
Notes:
*Reviser's note: RCW 50.29.100 expired July 30, 2021.
Conflict with federal requirements—2020 c 7: "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 inoperative solely to the extent of the conflict, and the finding or determination does not affect the operation of the remainder of this act. Rules adopted under this act must 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." [ 2020 c 7 s 9.]
Effective date—2020 c 7: "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 takes effect immediately [March 17, 2020]." [ 2020 c 7 s 14.]

catchline: COVID-19 unemployment account.