title: RCW 50.29.025

text:
(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 any.
(a) The array calculation factor rate shall be determined as follows:
(i) An array shall be prepared, listing all qualified employers in ascending order of their benefit ratios. The array shall show for each qualified employer: (A) Identification number; (B) benefit ratio; and (C) taxable payrolls for the four consecutive calendar quarters immediately preceding the computation date and reported to the employment security department by the cut-off date.
(ii) Each employer in the array shall be assigned to one of forty rate classes according to his or her benefit ratio as follows, and, except as provided in RCW 50.29.026, the array calculation factor rate for each employer in the array shall be the rate specified in the rate class to which the employer has been assigned:
Benefit Ratio
Rate
Class
Rate
(percent)
At least
Less than
0.000001
1
0.00
0.000001
0.001250
2
0.11
0.001250
0.002500
3
0.22
0.002500
0.003750
4
0.33
0.003750
0.005000
5
0.43
0.005000
0.006250
6
0.54
0.006250
0.007500
7
0.65
0.007500
0.008750
8
0.76
0.008750
0.010000
9
0.88
0.010000
0.011250
10
1.01
0.011250
0.012500
11
1.14
0.012500
0.013750
12
1.28
0.013750
0.015000
13
1.41
0.015000
0.016250
14
1.54
0.016250
0.017500
15
1.67
0.017500
0.018750
16
1.80
0.018750
0.020000
17
1.94
0.020000
0.021250
18
2.07
0.021250
0.022500
19
2.20
0.022500
0.023750
20
2.38
0.023750
0.025000
21
2.50
0.025000
0.026250
22
2.63
0.026250
0.027500
23
2.75
0.027500
0.028750
24
2.88
0.028750
0.030000
25
3.00
0.030000
0.031250
26
3.13
0.031250
0.032500
27
3.25
0.032500
0.033750
28
3.38
0.033750
0.035000
29
3.50
0.035000
0.036250
30
3.63
0.036250
0.037500
31
3.75
0.037500
0.040000
32
4.00
0.040000
0.042500
33
4.25
0.042500
0.045000
34
4.50
0.045000
0.047500
35
4.75
0.047500
0.050000
36
5.00
0.050000
0.052500
37
5.15
0.052500
0.055000
38
5.25
0.055000
0.057500
39
5.30
0.057500
40
5.40
(b) The graduated social cost factor rate shall be determined as follows:
(i)(A) Except as provided in (b)(i)(B) and (C) of this subsection, the commissioner shall calculate the flat social cost factor for a rate year by dividing the total social cost by the total taxable payroll. The division shall be carried to the second decimal place with the remaining fraction disregarded unless it amounts to five hundredths or more, in which case the second decimal place shall be rounded to the next higher digit. The flat social cost factor shall be expressed as a percentage.
(B)(I) If, on the cut-off date, the balance in the unemployment compensation fund is determined by the commissioner to be an amount that will provide more than ten months of unemployment benefits, the commissioner shall calculate the flat social cost factor for the rate year immediately following the cut-off date by reducing the total social cost by the dollar amount that represents the number of months for which the balance in the unemployment compensation fund on the cut-off date will provide benefits above ten months and dividing the result by the total taxable payroll. However, the calculation under this subsection (1)(b)(i)(B) for a rate year may not result in a flat social cost factor that is more than four-tenths lower than the calculation under (b)(i)(A) of this subsection for that rate year. For rate year 2011 and thereafter, the calculation may not result in a flat social cost factor that is more than one and twenty-two one-hundredths percent except for rate year 2021 the calculation may not result in a flat social cost factor that is more than five-tenths percent, for rate year 2022 the calculation may not result in a flat social cost factor that is more than five-tenths percent, for rate year 2023 the calculation may not result in a flat social cost factor that is more than seven-tenths percent, for rate year 2024 the calculation may not result in a flat social cost factor that is more than eighty-five one-hundredths percent, and for rate year 2025 the calculation may not result in a flat social cost factor that is more than nine-tenths percent.
(II) If, on the cut-off date, the balance in the unemployment compensation fund is determined by the commissioner to be an amount that will provide ten months of unemployment benefits or less, the flat social cost factor for the rate year immediately following the cut-off date may not increase by more than fifty percent over the previous rate year or may not exceed one and twenty-two one-hundredths percent, whichever is greater.
(III) For the purposes of this subsection (1)(b), the commissioner shall determine the number of months of unemployment benefits in the unemployment compensation fund using the benefit cost rate for the average of the three highest calendar benefit cost rates in the twenty consecutive completed calendar years immediately preceding the cut-off date or a period of consecutive calendar years immediately preceding the cut-off date that includes three recessions, if longer.
(C) The minimum flat social cost factor calculated under this subsection (1)(b) shall be six-tenths of one percent, except that if the balance in the unemployment compensation fund is determined by the commissioner to be an amount that will provide:
(I) At least ten months but less than eleven months of unemployment benefits, the minimum shall be five-tenths of one percent; or
(II) At least eleven months but less than twelve months of unemployment benefits, the minimum shall be forty-five hundredths of one percent; or
(III) At least twelve months but less than thirteen months of unemployment benefits, the minimum shall be four-tenths of one percent; or
(IV) At least thirteen months but less than fifteen months of unemployment benefits, the minimum shall be thirty-five hundredths of one percent; or
(V) At least fifteen months but less than seventeen months of unemployment benefits, the minimum shall be twenty-five hundredths of one percent; or
(VI) At least seventeen months but less than eighteen months of unemployment benefits, the minimum shall be fifteen hundredths of one percent; or
(VII) At least eighteen months of unemployment benefits, the minimum shall be fifteen hundredths of one percent through rate year 2011 and shall be zero thereafter.
(ii) The graduated social cost factor rate for each employer in the array is the flat social cost factor multiplied by the percentage specified as follows for the rate class to which the employer has been assigned in (a)(ii) of this subsection, except that the sum of an employer's array calculation factor rate and the graduated social cost factor rate may not exceed six percent or, for employers whose North American industry classification system code is within "111," "112," "1141," "115," "3114," "3117," "42448," or "49312," may not exceed five and four-tenths percent:
(A) Rate class 1 - 40 percent;
(B) Rate class 2 - 44 percent;
(C) Rate class 3 - 48 percent;
(D) Rate class 4 - 52 percent;
(E) Rate class 5 - 56 percent;
(F) Rate class 6 - 60 percent;
(G) Rate class 7 - 64 percent;
(H) Rate class 8 - 68 percent;
(I) Rate class 9 - 72 percent;
(J) Rate class 10 - 76 percent;
(K) Rate class 11 - 80 percent;
(L) Rate class 12 - 84 percent;
(M) Rate class 13 - 88 percent;
(N) Rate class 14 - 92 percent;
(O) Rate class 15 - 96 percent;
(P) Rate class 16 - 100 percent;
(Q) Rate class 17 - 104 percent;
(R) Rate class 18 - 108 percent;
(S) Rate class 19 - 112 percent;
(T) Rate class 20 - 116 percent; and
(U) Rate classes 21 through 40 - 120 percent.
(iii) For rate year 2023, for any employer with 10 or fewer employees as reported on the employer's fourth quarter report to the department for 2021 and whose rate class is greater than rate class 7, the employer's rate class, only for purposes of the rate classes in (b)(ii)(A) through (U) of this subsection (1), is rate class 7.
(iv) For the purposes of this section:
(A) "Total social cost" means the amount calculated by subtracting the array calculation factor contributions paid by all employers with respect to the four consecutive calendar quarters immediately preceding the computation date and paid to the employment security department by the cut-off date from the total unemployment benefits paid to claimants in the same four consecutive calendar quarters.
(B) "Total taxable payroll" means the total amount of wages subject to tax, as determined under RCW 50.24.010, for all employers in the four consecutive calendar quarters immediately preceding the computation date and reported to the employment security department by the cut-off date.
(c) For employers who do not meet the definition of "qualified employer" by reason of failure to pay contributions when due:
(i)(A) For an employer who does not enter into an approved agency-deferred payment contract as described in (c)(i)(B) or (C) of this subsection, the array calculation factor rate shall be the rate it would have been if the employer had not been delinquent in payment plus an additional one percent or, if the employer is delinquent in payment for a second or more consecutive year, an additional two percent;
(B) For an employer who enters an approved agency-deferred payment contract by September 30th of the previous rate year, the array calculation factor rate shall be the rate it would have been if the employer had not been delinquent in payment;
(C) For an employer who enters an approved agency-deferred payment contract after September 30th of the previous rate year, but within thirty days of the date the department sent its first tax rate notice, the array calculation factor rate shall be the rate it would have been had the employer not been delinquent in payment plus an additional one-half of one percent or, if the employer is delinquent in payment for a second or more consecutive year, an additional one and one-half percent;
(D) For an employer who enters an approved agency-deferred payment contract as described in (c)(i)(B) or (C) of this subsection, but who fails to make any one of the succeeding deferred payments or fails to submit any succeeding tax report and payment in a timely manner, the array calculation factor rate shall immediately revert to the applicable array calculation factor rate under (c)(i)(A) of this subsection; and
(ii) The social cost factor rate shall be the social cost factor rate assigned to rate class 40 under (b)(ii) of this subsection.
(d) For all other employers not qualified to be in the array:
(i) The array calculation factor rate shall be a rate equal to the average industry array calculation factor rate as determined by the commissioner, multiplied by the history factor, but not less than one percent or more than the array calculation factor rate in rate class 40;
(ii) The social cost factor rate shall be a rate equal to the average industry social cost factor rate as determined by the commissioner, multiplied by the history factor, but not more than the social cost factor rate assigned to rate class 40 under (b)(ii) of this subsection; and
(iii) The history factor shall be based on the total amounts of benefits charged and contributions paid in the three fiscal years ending prior to the computation date by employers not qualified to be in the array, other than employers in (c) of this subsection, who were first subject to contributions in the calendar year ending three years prior to the computation date. The commissioner shall calculate the history ratio by dividing the total amount of benefits charged by the total amount of contributions paid in this three-year period by these employers. The division shall be carried to the second decimal place with the remaining fraction disregarded unless it amounts to five one-hundredths or more, in which case the second decimal place shall be rounded to the next higher digit. The commissioner shall determine the history factor according to the history ratio as follows:
History
Ratio
History
Factor
(percent)
At least
Less than
(A)
.95
90
(B)
.95
1.05
100
(C)
1.05
115
(2) Assignment of employers by the commissioner to industrial classification, for purposes of this section, shall be in accordance with established classification practices found in the North American industry classification system code.
[ 2022 c 61 s 1; 2022 c 17 s 1; 2021 c 2 s 17. Prior: 2011 c 4 s 16; 2011 c 3 s 3; 2010 c 72 s 1; prior: 2009 c 493 s 2; 2009 c 3 s 14; 2007 c 51 s 1; 2006 c 13 s 4; 2005 c 133 s 5; 2003 2nd sp.s. c 4 s 14; 2003 c 4 s 1; 2000 c 2 s 4; 1995 c 4 s 2; (1995 c 4 s 1 expired January 1, 1998); prior: 1993 c 483 s 21; 1993 c 226 s 14; 1993 c 226 s 13; 1990 c 245 s 7; 1989 c 380 s 79; 1987 c 171 s 3; 1985 ex.s. c 5 s 7; 1984 c 205 s 5.]
Notes:
Reviser's note: This section was amended by 2022 c 17 s 1 and by 2022 c 61 s 1, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Effective date—2022 c 61: "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 11, 2022]." [ 2022 c 61 s 3.]
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—Effective date—2011 c 3: See notes following RCW 50.22.010.
Conflict with federal requirements—2010 c 72: "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." [ 2010 c 72 s 3.]
Conflict with federal requirements—2009 c 493: See note following RCW 50.29.021.
Short title—Effective date—Conflict with federal requirements—2009 c 3: See notes following RCW 50.20.120.
Conflict with federal requirements—2007 c 51: "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." [ 2007 c 51 s 2.]
Severability—2007 c 51: "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." [ 2007 c 51 s 3.]
Application—2007 c 51: "This act applies for rate years beginning on or after January 1, 2008." [ 2007 c 51 s 4.]
Application—2006 c 13 ss 4 and 5: "Sections 4 and 5 of this act apply to rate years beginning on or after January 1, 2007." [ 2006 c 13 s 26.]
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—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Application—2003 c 4 s 1: "Section 1 of this act applies to rate years beginning on or after January 1, 2003." [ 2003 c 4 s 2.]
Effective date—2003 c 4: "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 12, 2003]." [ 2003 c 4 s 3.]
Application—2000 c 2 ss 1, 2, 4, 5, 8, and 12-15: See note following RCW 50.22.150.
Conflict with federal requirements—Severability—Effective date—2000 c 2: See notes following RCW 50.04.355.
Effective dates—1995 c 4: "(1) Section 1 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 shall take effect immediately [March 16, 1995].
(2) Section 2 of this act shall take effect January 1, 1998." [ 1995 c 4 s 4.]
Expiration date—1995 c 4 s 1: "Section 1 of this act shall expire January 1, 1998." [ 1995 c 4 s 5.]
Effective dates, applicability—Conflict with federal requirements—Severability—1993 c 483: See notes following RCW 50.04.293.
Elevation of employer contribution rates—Report by commissioner—1993 c 226: "Prior to any increase in the employer tax schedule as provided in section 13, chapter 226, Laws of 1993, the commissioner shall provide a report to the appropriate committees of the legislature specifying to what extent the workforce training expenditures in chapter 226, Laws of 1993 elevated employer contribution rates for the effective tax schedule." [ 1993 c 226 s 16.]
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—1990 c 245: See notes following RCW 50.04.030.
Effective date—1989 c 380 ss 78-81: See note following RCW 50.04.150.
Conflict with federal requirements—1989 c 380: See note following RCW 50.04.150.
Conflict with federal requirements—Severability—1987 c 171: See notes following RCW 50.62.010.
Conflict with federal requirements—Severability—1985 ex.s. c 5: See notes following RCW 50.62.010.
Conflict with federal requirements—Severability—Effective dates—1984 c 205: See notes following RCW 50.20.120.

catchline: Contribution rates.


doc_type: statute

jurisdiction: wa

title: RCW 50.29.026

text:
(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 benefits charged to the employer's account during the two years most recently ended on June 30th that were used for the purpose of computing the employer's contribution rate or array calculation factor rate. On receiving timely payment of a voluntary contribution, the commissioner shall cancel the benefits equal to the amount of the voluntary contribution and compute a new benefit ratio for the employer. The employer shall then be assigned the contribution rate or array calculation factor rate applicable for rate years beginning on or after January 1, 2005, applicable to the rate class within which the recomputed benefit ratio is included. The minimum amount of a voluntary contribution must be an amount that will result in a recomputed benefit ratio that is in a rate class at least two rate classes lower than the rate class that included the employer's original benefit ratio.
(b) Payment of a voluntary contribution is considered timely if received by the department during the period beginning on the date of mailing to the employer the notice of contribution rate required under this title for the rate year for which the employer is seeking a modification of the employer's rate and ending on March 1st of that rate year.
(c) A benefit ratio may not be recomputed nor a rate be reduced under this section as a result of a voluntary contribution received after the payment period prescribed in (b) of this subsection.
(2) This section does not apply to any employer who has not had an increase of at least eight rate classes from the previous tax rate year.
(3) If a contribution paying employer is charged benefits due to a strike under RCW 50.29.021, the department may:
(a) Evaluate whether the employer is eligible to make a voluntary contribution under this section; and
(b) Provide notice to eligible employers of the department's determination of the employer's eligibility to make a voluntary contribution.
[ 2025 c 352 s 4; 2024 c 52 s 1; 2021 c 2 s 18; 2003 2nd sp.s. c 4 s 17; 2000 c 2 s 5; 1995 c 322 s 1.]
Notes:
Effective date—2025 c 352 ss 1-7: See note following RCW 50.20.090.
Expiration date—2025 c 352 ss 1-4: See note following RCW 50.20.090.
Conflict with federal requirements—2025 c 352: See note following RCW 50.20.090.
Intent—Conflict with federal requirements—Effective date—2021 c 2: See notes following RCW 50.04.323.
Conflict with federal requirements—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Application—2000 c 2 ss 1, 2, 4, 5, 8, and 12-15: See note following RCW 50.22.150.
Conflict with federal requirements—Severability—Effective date—2000 c 2: See notes following RCW 50.04.355.
Conflict with federal requirements—1995 c 322: "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." [ 1995 c 322 s 2.]
PDF
RCW 50.29.026
Modification of contribution rate. (Effective December 31, 2035.)
(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 benefits charged to the employer's account during the two years most recently ended on June 30th that were used for the purpose of computing the employer's contribution rate or array calculation factor rate. On receiving timely payment of a voluntary contribution, the commissioner shall cancel the benefits equal to the amount of the voluntary contribution and compute a new benefit ratio for the employer. The employer shall then be assigned the contribution rate or array calculation factor rate applicable for rate years beginning on or after January 1, 2005, applicable to the rate class within which the recomputed benefit ratio is included. The minimum amount of a voluntary contribution must be an amount that will result in a recomputed benefit ratio that is in a rate class at least two rate classes lower than the rate class that included the employer's original benefit ratio.
(b) Payment of a voluntary contribution is considered timely if received by the department during the period beginning on the date of mailing to the employer the notice of contribution rate required under this title for the rate year for which the employer is seeking a modification of the employer's rate and ending on March 31st of that rate year.
(c) A benefit ratio may not be recomputed nor a rate be reduced under this section as a result of a voluntary contribution received after the payment period prescribed in (b) of this subsection.
(2) This section does not apply to any employer who has not had an increase of at least eight rate classes from the previous tax rate year.
[ 2024 c 52 s 1; 2021 c 2 s 18; 2003 2nd sp.s. c 4 s 17; 2000 c 2 s 5; 1995 c 322 s 1.]
Notes:
Intent—Conflict with federal requirements—Effective date—2021 c 2: See notes following RCW 50.04.323.
Conflict with federal requirements—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Application—2000 c 2 ss 1, 2, 4, 5, 8, and 12-15: See note following RCW 50.22.150.
Conflict with federal requirements—Severability—Effective date—2000 c 2: See notes following RCW 50.04.355.
Conflict with federal requirements—1995 c 322: "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." [ 1995 c 322 s 2.]

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Modification of contribution rate. (Effective until December 31, 2035.)

code: rcw

unit: section

court: Washington State Legislature


title: RCW 50.29.027

text:
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 by the taxable payrolls of the employer for the same forty-eight month period as reported to the department by the cut-off dates. The division shall be carried to the sixth decimal place with the remaining fraction, if any, disregarded.
[ 1984 c 205 s 4.]
Notes:
Conflict with federal requirements—Severability—Effective dates—1984 c 205: See notes following RCW 50.20.120.

catchline: Benefit ratio computed for 1985 and thereafter.


title: RCW 50.29.030

text:
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 remuneration or wages—Recovery of excess over benefits allowable, limitations: RCW 50.04.323.

catchline: "Wages" defined for purpose of prorating benefit charges.


title: RCW 50.29.041

text:
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 for a rate year immediately following a cut-off date only if, on the cut-off date, the balance in the unemployment compensation fund is determined by the commissioner to be an amount that will provide fewer than seven months of unemployment benefits.
(2) The solvency surcharge shall be the lowest rate necessary, as determined by the commissioner, but not more than two-tenths of one percent, to provide revenue during the applicable rate year that will fund unemployment benefits for the number of months that is the difference between nine months and the number of months for which the balance in the unemployment compensation fund on the cut-off date will provide benefits.
(3) The basis for determining the number of months of unemployment benefits shall be the same basis used in RCW 50.29.025(1)(b)(i)(B).
[ 2021 c 2 s 19; 2006 c 13 s 5; 2003 2nd sp.s. c 4 s 16.]
Notes:
Intent—Conflict with federal requirements—Effective date—2021 c 2: See notes following RCW 50.04.323.
Application—2006 c 13 ss 4 and 5: See note following RCW 50.29.025.
Conflict with federal requirements—Part headings not law—Severability—2006 c 13: See notes following RCW 50.20.120.
Conflict with federal requirements—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.

catchline: Contribution rate—Solvency surcharge.


title: RCW 50.29.062

text:
(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 this section and RCW 50.29.063 do not apply and if the department finds that an employer is a successor, or partial successor, to a predecessor business, predecessor and successor employer contribution rates shall be computed in the following manner:
(a) If the successor is an employer, as defined in RCW 50.04.080, at the time of the transfer of a business, the following applies:
(i) The successor's contribution rate shall remain unchanged for the remainder of the rate year in which the transfer occurs.
(ii) Beginning January 1st following the transfer, the successor's contribution rate for each rate year shall be based on a combination of the following:
(A) The successor's experience with payrolls and benefits; and
(B) Any experience assigned to the predecessor involved in the transfer. If only a portion of the business was transferred, then the experience attributable to the acquired portion is assigned to the successor.
(b) If the successor is not an employer at the time of the transfer, the following applies:
(i) Except as provided in (b)(ii) and (iii) of this subsection (2), the successor shall pay contributions:
(A) At the contribution rate assigned to the predecessor employer at the time of the transfer for the remainder of that rate year. Any experience attributable to the predecessor relating to the assignment of the predecessor's rate class is transferred to the successor.
(B) Beginning January 1st following the transfer, the successor's contribution rate for each rate year shall be based on an array calculation factor rate that is a combination of the following: The successor's experience with payrolls and benefits; and any experience assigned to the predecessor involved in the transfer. If only a portion of the business was transferred, then the experience attributable to the acquired portion is assigned to the successor if qualified under RCW 50.29.010 by including the transferred experience. If not qualified under RCW 50.29.010, the contribution rate shall equal the sum of the rates determined by the commissioner under RCW 50.29.025(1)(d) and 50.29.041, if applicable, and continuing until the successor qualifies for a different rate, including the transferred experience.
(ii) If there is a substantial continuity of ownership, control, or management by the successor of the business of the predecessor, the successor shall pay contributions at the contribution rate determined for the predecessor employer at the time of the transfer for the remainder of that rate year. Any experience attributable to the predecessor relating to the assignment of the predecessor's rate class is transferred to the successor. Beginning January 1st following the transfer, the successor's array calculation factor rate shall be based on a combination of the transferred experience of the acquired business and the successor's experience after the transfer.
(iii) If the successor simultaneously acquires the business or a portion of the business of two or more employers with different contribution rates, the successor's rate, from the date the transfer occurred until the end of that rate year and until it qualifies in its own right for a new rate, shall be the sum of the rates determined by the commissioner under RCW 50.29.025(1) (a) and (b) and 50.29.041, applicable at the time of the acquisition, to the predecessor employer who, among the parties to the acquisition, had the largest total payroll in the completed calendar quarter immediately preceding the date of transfer, but not less than the sum of the rates determined by the commissioner under RCW 50.29.025(1)(d) and 50.29.041, if applicable.
(c) With respect to predecessor employers:
(i) The contribution rate on any payroll retained by a predecessor employer shall remain unchanged for the remainder of the rate year in which the transfer occurs.
(ii) In all cases, beginning January 1st following the transfer, the predecessor's contribution rate or the predecessor's array calculation factor for each rate year shall be based on its experience with payrolls and benefits as of the regular computation date for that rate year excluding the experience of the transferred business or transferred portion of business as that experience has transferred to the successor: PROVIDED, That if all of the predecessor's business is transferred to a successor or successors, the predecessor shall not be a qualified employer until it satisfies the requirements of a "qualified employer" as set forth in RCW 50.29.010.
(3) A predecessor-successor relationship does not exist for purposes of subsection (2) of this section when a significant purpose of the transfer of a business or its operating assets is for the employer to move or expand an existing business, or for an employer to establish a substantially similar business under common ownership, management, and control. However, if an employer transfers its business to another employer, and both employers are at the time of transfer under substantially common ownership, management, or control, then the unemployment experience attributable to the transferred business shall also be transferred to, and combined with the unemployment experience attributable to, the employer to whom such business is so transferred as specified in subsection (2)(a) of this section.
(4) For purposes of this section, "transfer of a business" means the same as RCW 50.29.063(4)(c).
[ 2021 c 2 s 20; 2012 1st sp.s. c 2 s 1; 2010 c 25 s 2; 2009 c 225 s 1; 2006 c 47 s 2; 2003 2nd sp.s. c 4 s 18; 1996 c 238 s 1; 1995 c 56 s 1; 1989 c 380 s 81; 1984 c 205 s 6.]
Notes:
Intent—Conflict with federal requirements—Effective date—2021 c 2: See notes following RCW 50.04.323.
Conflict with federal requirements—2012 1st sp.s. c 2: "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." [ 2012 1st sp.s. c 2 s 2.]
Conflict with federal requirements—2010 c 25: See note following RCW 50.29.021.
Conflict with federal requirements—2009 c 225: "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." [ 2009 c 225 s 3.]
Conflict with federal requirements—2006 c 47: "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." [ 2006 c 47 s 5.]
Severability—2006 c 47: "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." [ 2006 c 47 s 6.]
Effective date—2006 c 47: "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 14, 2006]." [ 2006 c 47 s 7.]
Retroactive application—2006 c 47: "This act is remedial in nature and shall be applied retroactively to January 1, 2006." [ 2006 c 47 s 8.]
Conflict with federal requirements—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Application—1996 c 238: "This act applies to unemployment contribution rates effective on and after January 1, 1996." [ 1996 c 238 s 2.]
Conflict with federal requirements—1996 c 238: "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 238 s 3.]
Effective date—1989 c 380 ss 78-81: See note following RCW 50.04.150.
Conflict with federal requirements—1989 c 380: See note following RCW 50.04.150.
Conflict with federal requirements—Severability—Effective dates—1984 c 205: See notes following RCW 50.20.120.

catchline: Contribution rates for predecessor and successor employers.


title: RCW 50.29.063

text:
(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 involved shall be combined into a single account and the employers assigned the higher of the predecessor or successor array calculation factor rate to take effect as of the date of the transfer.
(b) If the successor was not an employer at the time of the transfer, then the experience rating account of the acquired business must not be transferred and, instead, the sum of the rate determined by the commissioner under RCW 50.29.025(1)(d) and 50.29.041, if applicable, shall be assigned.
(2) If any part of a delinquency for which an assessment is made under this title is due to an intent to knowingly evade the successorship provisions of RCW 50.29.062 and this section, then with respect to the employer, and to any business found to be knowingly promoting the evasion of such provisions:
(a) The commissioner shall, for the rate year in which the commissioner makes the determination under this subsection and for each of the three consecutive rate years following that rate year, assign to the employer or business the total rate, which is the sum of the recalculated array calculation factor rate and a civil penalty assessment rate, calculated as follows:
(i) Recalculate the array calculation factor rate as the array calculation factor rate that should have applied to the employer or business under RCW 50.29.025 and 50.29.062; and
(ii) Calculate a civil penalty assessment rate in an amount that, when added to the array calculation factor rate determined under (a)(i) of this subsection for the applicable rate year, results in a total rate equal to the maximum array calculation factor rate under RCW 50.29.025 plus two percent, which total rate is not limited by any maximum array calculation factor rate established in RCW 50.29.025(1)(b)(ii);
(b) The employer or business may be prosecuted under the penalties prescribed in RCW 50.36.020; and
(c) The employer or business must pay for the employment security department's reasonable expenses of auditing the employer's or business's books and collecting the civil penalty assessment.
(3) If the person knowingly evading the successorship provisions, or knowingly attempting to evade these provisions, or knowingly promoting the evasion of these provisions, is not an employer, the person is subject to a civil penalty assessment of five thousand dollars per occurrence. In addition, the person is subject to the penalties prescribed in RCW 50.36.020 as if the person were an employer. The person must also pay for the employment security department's reasonable expenses of auditing his or her books and collecting the civil penalty assessment.
(4) For purposes of this section:
(a) "Knowingly" means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved and includes, but is not limited to, intent to evade, misrepresentation, or willful nondisclosure.
(b) "Person" means and includes an individual, a trust, estate, partnership, association, company, or corporation.
(c) "Transfer of a business" includes the transfer or acquisition of substantially all or a portion of the operating assets, which may include the employer's workforce.
(5) Any decision to assess a penalty under this section shall be made by the chief administrative officer of the tax branch or his or her designee.
(6) Nothing in this section shall be construed to deny an employer the right to appeal the assessment of a penalty in the manner provided in RCW 50.32.030.
(7) The commissioner shall engage in prevention, detection, and collection activities related to evasion of the successorship provisions of RCW 50.29.062 and this section, and establish procedures to enforce this section.
[ 2021 c 2 s 21; 2010 c 25 s 3; 2009 c 225 s 2; 2007 c 327 s 3; 2006 c 47 s 1.]
Notes:
Intent—Conflict with federal requirements—Effective date—2021 c 2: See notes following RCW 50.04.323.
Conflict with federal requirements—2010 c 25: See note following RCW 50.29.021.
Conflict with federal requirements—2009 c 225: See note following RCW 50.29.062.
Severability—Conflict with federal requirements—Effective date—2007 c 327: See notes following RCW 50.24.014.
Conflict with federal requirements—Severability—Effective date—Retroactive application—2006 c 47: See notes following RCW 50.29.062.

catchline: Predecessor or successor employers—Transfer to obtain reduced array calculation factor rate—Evasion of successor provisions—Penalties.


title: RCW 50.29.064

text:
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.

catchline: Rules to implement 2006 c 47.


title: RCW 50.29.065

text:
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 rating account.
[ 1984 c 205 s 10.]
Notes:
Conflict with federal requirements—Severability—Effective dates—1984 c 205: See notes following RCW 50.20.120.

catchline: Notice of benefits paid and charged to employer's account.


title: RCW 50.29.070

text:
(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 contribution rate that is attributable to each component of the rate under RCW 50.29.025(1).
(2) Any employer dissatisfied with the benefit charges made to the employer's account for the twelve-month period immediately preceding the computation date or with his or her determined rate may file a request for review and redetermination with the commissioner within thirty days of the mailing of the notice to the employer, showing the reason for such request. Should such request for review and redetermination be denied, the employer may, within thirty days of the mailing of such notice of denial, file with the appeal tribunal a petition for hearing which shall be heard in the same manner as a petition for denial of refund. The appellate procedure prescribed by this title for further appeal shall apply to all denials of review and redetermination under this section.
[ 2022 c 61 s 2; 2022 c 17 s 2; 2003 2nd sp.s. c 4 s 19; 1990 c 245 s 8; 1983 1st ex.s. c 23 s 19; 1973 1st ex.s. c 158 s 14; 1970 ex.s. c 2 s 16.]
Notes:
Reviser's note: This section was amended by 2022 c 17 s 2 and by 2022 c 61 s 2, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Effective date—2022 c 61: See note following RCW 50.29.025.
Conflict with federal requirements—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Conflict with federal requirements—Effective dates—1990 c 245: See notes following RCW 50.04.030.
Conflict with federal requirements—Effective dates—Construction—1983 1st ex.s. c 23: See notes following RCW 50.04.073.
Effective date—1973 1st ex.s. c 158: See note following RCW 50.08.020.
Effective date—1970 ex.s. c 2: See note following RCW 50.04.020.
Appeal on denial of refund: RCW 50.32.030, 50.32.050.
Appeal to the courts: RCW 50.32.120.
Review by commissioner: RCW 50.32.070.

catchline: Notice of employer benefit charges and rate of contribution—Review and appeal.


title: RCW 50.29.080

text:
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 amount paid and the amount which should have been paid on the employer's taxable payroll for the rate year involved shall be established as a credit against his or her tax liability; however, if the redetermined rate is higher than that originally computed the difference between the amount paid and the amount which should have been paid on the employer's taxable payroll shall be assessed against the employer as contributions owing for the rate year involved.
The redetermination of an employer's contribution rate shall not affect the contribution rates which have been established for any other employer nor shall such redetermination affect any other computation made pursuant to this title.
The employer shall have the same rights to request review and redetermination as he or she had from his or her original rate determination.
[ 2010 c 8 s 13035; 1970 ex.s. c 2 s 17.]
Notes:
Effective date—1970 ex.s. c 2: See note following RCW 50.04.020.

catchline: Redetermination and correction of employer's contribution rate.


title: RCW 50.29.090

text:
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.
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: Contribution rates for client employers.


title: RCW 50.29.105

text:
(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 employer meeting the criteria in subsection (1) of this section, the department must notify the employer of the availability of deferred payment contracts with the department. The department must provide technical, and culturally and linguistically relevant, assistance as needed to the employer in navigating the process for entering into a department-approved payment contract.
[ 2021 c 292 s 10.]
Notes:
Reviser's note: RCW 1.04.010 directs that the Revised Code of Washington contain "all the laws of the state of a general and permanent nature." Sections 2-9, chapter 292, Laws of 2021 contained codification directives, however, those sections were of a temporary nature and were not codified.
Findings—Intent—2021 c 292: "(1) The legislature finds that certain businesses in Washington have experienced significant and unanticipated impacts during the COVID-19 pandemic. The legislature intends to preemptively minimize the disproportionate impact COVID-19 economic closures have had on these businesses.
(2) Small businesses in particular have fewer reserves and fewer resources to rely upon in periods of downturn. Those businesses owned by historically disadvantaged groups, such as women, minority populations, and immigrants, often experience disproportionately more distress and burden due to the economic impacts of the COVID-19 pandemic compared to their counterparts across the remaining business community. These businesses are absolutely critical to the success of Washington's continued high ratings, number one gross domestic product, and are part of the backbone of Washington's diverse and resilient economy.
(3) The legislature finds that ESSB 5061, passed by the legislature and signed by the governor earlier in the 2021 session, mitigated immediate impacts to employers through caps on the social tax, suspension of the solvency surcharge, and relief of certain benefit charges.
(4) The legislature now intends to address the disproportionate impacts on small and other significantly impacted businesses beyond the limited time period addressed in ESSB 5061. The legislature intends to provide this targeted relief through the one-time application of funds, in order to provide critical support for many of the businesses that are essential to Washington's recovery and ongoing economic vitality, while maintaining a healthy unemployment insurance trust fund for Washington's workers." [ 2021 c 292 s 1.]
Conflict with federal requirements—2021 c 292: "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." [ 2021 c 292 s 11.]
Effective date—2021 c 292: "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 12, 2021]." [ 2021 c 292 s 12.]

catchline: Department-approved deferred payment contracts—Department determination of eligibility—Notice.


title: RCW 50.32.010

text:
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 claim in any case in which he or she is an interested party. Wherever the term "appeal tribunal" or "the appeal tribunal" is used in this title the same refers to an appeal tribunal established under the provisions of this section. Notice of any appeal or petition for hearing taken to an appeal tribunal in any proceeding under this title may be filed with such agency as the commissioner may by regulation prescribe.
[ 2010 c 8 s 13036; 1981 c 67 s 30; 1945 c 35 s 117; Rem. Supp. 1945 s 9998-255. Prior: 1943 c 127 s 4; 1941 c 253 s 4.]
Notes:
Effective dates—Severability—1981 c 67: See notes following RCW 34.12.010.

catchline: Appeal tribunals.


title: RCW 50.32.020

text:
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 mailing, whichever is earlier, of such determination or redetermination to his or her last known address: PROVIDED, That in the event an appeal with respect to any determination is pending as of the date when a redetermination thereof is issued, such appeal, unless withdrawn, shall be treated as an appeal from such redetermination. Any appeal from a determination of denial of benefits which is effective for an indefinite period shall be deemed to be an appeal as to all weeks subsequent to the effective date of the denial for which benefits have already been denied. If no appeal is taken from any determination, or redetermination, within the time allowed by the provisions of this section for appeal therefrom, said determination, or redetermination, as the case may be, shall be conclusively deemed to be correct except as hereinbefore provided in respect to reconsideration by the commissioner of any determination.
[ 1987 c 61 s 1; 1951 c 215 s 10; 1945 c 35 s 118; Rem. Supp. 1945 s 9998-256. Prior: 1943 c 127 s 4; 1941 c 253 s 4; 1939 c 214 s 4; 1937 c 162 s 6.]

catchline: Filing of benefit appeals.


title: RCW 50.32.025

text:
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 States postal service cancellation mark stamped by the United States postal service employees upon the envelope or other appropriate wrapper containing it or, (2) mailed but not received by the addressee, or where received and the United States postal service cancellation mark is illegible, erroneous or omitted, shall be deemed filed and received on the date it was mailed, if the sender establishes by competent evidence that the appeal or petition was deposited in the United States mail on or before the date due for filing: PROVIDED, That in the case of a metered cancellation mark by the sender and a United States postal service cancellation mark on the same envelope or other wrapper, the latter shall control: PROVIDED, FURTHER, That in any of the above circumstances, the appeal or petition must be properly addressed and have sufficient postage affixed thereto.
[ 1975 1st ex.s. c 228 s 4; 1969 ex.s. c 200 s 1.]
Notes:
Effective date—1975 1st ex.s. c 228: See note following RCW 50.04.355.

catchline: Mailed appeal or petition.


title: RCW 50.32.030

text:
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 requesting a hearing thereon. Such petition shall set forth the reasons why the assessment is objected to and the amount of contributions, if any, which said employer admits to be due the employment security department. If no such petition be filed with the appeal tribunal within thirty days, the assessment shall be conclusively deemed to be just and correct: PROVIDED, That in such cases, and in cases where payment of contributions, interest, or penalties has been made pursuant to a jeopardy assessment, the commissioner may properly entertain a subsequent application for refund. The filing of a petition on a disputed assessment with the appeal tribunal shall stay the distraint and sale proceeding provided for in this title until a final decision thereon shall have been made, but the filing of such petition shall not affect the right of the commissioner to perfect a lien, as provided by this title, upon the property of the employer. The filing of a petition on a disputed assessment shall stay the accrual of interest and penalties on the disputed contributions until a final decision shall have been made thereon.
Within thirty days after notice of denial of refund or adjustment has been mailed or delivered (whichever is the earlier) to an employer, the employer may file a petition in writing with the appeal tribunal for a hearing thereon: PROVIDED, That this right shall not apply in those cases in which assessments have been appealed from and have become final. The petitioner shall set forth the reasons why such hearing should be granted and the amount which the petitioner believes should be adjusted or refunded. If no such petition be filed within said thirty days, the determination of the commissioner as stated in said notice shall be final.
[ 1987 c 111 s 6; 1987 c 61 s 2; 1983 1st ex.s. c 23 s 20; 1959 c 266 s 7; 1949 c 214 s 23; 1945 c 35 s 119; Rem. Supp. 1949 s 9998-257.]
Notes:
Reviser's note: This section was amended by 1987 c 61 s 2 and by 1987 c 111 s 6, each without reference to the other. Both amendments are incorporated in the publication of this section pursuant to RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Conflict with federal requirements—Severability—Effective date—1987 c 111: See notes following RCW 50.12.220.
Conflict with federal requirements—Effective dates—Construction—1983 1st ex.s. c 23: See notes following RCW 50.04.073.

catchline: Appeal from order and notice of assessment.


title: RCW 50.32.040

text:
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, determination, or redetermination shall be deemed to be in issue irrespective of the particular ground or grounds set forth in the notice of appeal.
(2) An individual's right to benefits, all parties shall be afforded an opportunity for hearing after not less than seven days' notice in accordance with RCW 34.05.434.
(3) An appeal relating to benefit determinations or benefit claims, the appeal tribunal, after affording the parties reasonable opportunity for fair hearing, shall render its decision affirming, modifying, or setting aside the determination or decisions of the unemployment compensation division. The parties shall be duly notified of such appeal tribunal's decision together with its reasons therefor, which shall be deemed to be the final decision on the initial determination or the claim for waiting period credit or the claim for benefits unless, within thirty days after the date of notification or mailing, whichever is the earlier, of such decision, further appeal is perfected pursuant to the provisions of this title relating to review by the commissioner.
[ 2023 c 85 s 1; 2003 2nd sp.s. c 4 s 32; 1989 c 175 s 117; 1987 c 61 s 3; 1981 c 35 s 10; 1973 c 73 s 8; 1945 c 35 s 120; Rem. Supp. 1945 s 9998-258. Prior: 1943 c 127 s 4; 1941 c 253 s 4; 1939 c 214 s 4; 1937 c 162 s 6.]
Notes:
Conflict with federal requirements—2023 c 85: "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." [ 2023 c 85 s 2.]
Conflict with federal requirements—Severability—Effective date—2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Effective date—1989 c 175: See note following RCW 34.05.010.
Severability—1981 c 35: See note following RCW 50.22.030.
Effective dates—1973 c 73: See note following RCW 50.04.030.

catchline: Benefit appeal procedure.


title: RCW 50.32.050

text:
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 credit, the appeal tribunal, after affording the parties a reasonable opportunity for hearing, shall affirm, modify or set aside the notice of assessment, denial of refund or experience rating credit. The parties shall be duly notified of such appeal tribunal's decision together with its reasons therefor which shall be deemed to be the final decision on the order and notice of assessment, denial of refund or experience rating credit, as the case may be, unless within thirty days after the date of notification or mailing, whichever is the earlier, of such decision, further appeal is perfected pursuant to the provisions of this title relating to review by the commissioner.
[ 1987 c 61 s 4; 1983 1st ex.s. c 23 s 21; 1949 c 214 s 24; 1945 c 35 s 121; Rem. Supp. 1949 s 9998-259.]
Notes:
Conflict with federal requirements—Effective dates—Construction—1983 1st ex.s. c 23: See notes following RCW 50.04.073.
Review by commissioner: RCW 50.32.070.

catchline: Contributions appeal procedure.


title: RCW 50.32.060

text:
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 law or statutory rules of evidence and other technical rules of procedure. A full and complete record shall be kept of all appeal tribunal proceedings. All testimony at any appeal tribunal hearing shall be recorded, but need not be transcribed unless further appeal is taken.
[ 1945 c 35 s 122; Rem. Supp. 1945 s 9998-260.]

catchline: Conduct of appeal hearings.


title: RCW 50.32.070

text:
Within thirty days from the date of notification or mailing, whichever is the earlier, of any decision of an appeal tribunal, the commissioner on his or her own order may, or upon petition of any interested party shall, take jurisdiction of the proceedings for the purpose of review thereof. Appeal from any decision of an appeal tribunal may be perfected so as to prevent finality of such decision if, within thirty days from the date of mailing the appeal tribunal decision, or notification thereof, whichever is the earlier, a petition in writing for review by the commissioner is received by the commissioner or by such representative of the commissioner as the commissioner by regulation shall prescribe. The commissioner may also prevent finality of any decision of an appeal tribunal and take jurisdiction of the proceedings for his or her review thereof by entering an order so providing on his or her own motion and mailing a copy thereof to the interested parties within the same period allowed herein for receipt of a petition for review. The time limit provided herein for the commissioner's assumption of jurisdiction on his or her own motion for review shall be deemed to be jurisdictional.
[ 1987 c 61 s 5; 1975 1st ex.s. c 228 s 5; 1947 c 215 s 31; 1945 c 35 s 123; Rem. Supp. 1947 s 9998-261.]
Notes:
Effective date—1975 1st ex.s. c 228: See note following RCW 50.04.355.

catchline: Petition for review by commissioner.


title: RCW 50.32.075

text:
For good cause shown the appeal tribunal or the commissioner may waive the time limitations for administrative appeals or petitions set forth in the provisions of this title.
[ 1975 1st ex.s. c 228 s 16.]
Notes:
Effective date—1975 1st ex.s. c 228: See note following RCW 50.04.355.

catchline: Waiver of time for appeal or petition.


title: RCW 50.32.080

text:
After having acquired jurisdiction for review, the commissioner shall review the proceedings in question. Prior to rendering his or her decision, the commissioner may order the taking of additional evidence by an appeal tribunal to be made a part of the record in the case. Upon the basis of evidence submitted to the appeal tribunal and such additional evidence as the commissioner may order to be taken, the commissioner shall render his or her decision in writing affirming, modifying, or setting aside the decision of the appeal tribunal. Alternatively, the commissioner may order further proceedings to be held before the appeal tribunal, upon completion of which the appeal tribunal shall issue a decision in writing affirming, modifying, or setting aside its previous decision. The new decision may be appealed under RCW 50.32.070. The commissioner shall mail his or her decision to the interested parties at their last known addresses.
[ 2010 c 8 s 13037; 1982 1st ex.s. c 18 s 8; 1945 c 35 s 124; Rem. Supp. 1945 s 9998-262.]
Notes:
Severability—Conflict with federal requirements—1982 1st ex.s. c 18: See notes following RCW 50.12.200.

catchline: Commissioner's review procedure.


title: RCW 50.32.090

text:
Any decision of the commissioner involving a review of an appeal tribunal decision, in the absence of a petition therefrom as provided in chapter 34.05 RCW, becomes final thirty days after service. The commissioner shall be deemed to be a party to any judicial action involving any such decision and shall be represented in any such judicial action by the attorney general.
[ 1989 c 175 s 118; 1973 1st ex.s. c 158 s 15; 1945 c 35 s 125; Rem. Supp. 1945 s 9998-263.]
Notes:
Effective date—1989 c 175: See note following RCW 34.05.010.
Effective date—1973 1st ex.s. c 158: See note following RCW 50.08.020.
Procedure for judicial review: RCW 50.32.120.

catchline: Finality of commissioner's decision.


title: RCW 50.32.095

text:
The commissioner may designate certain commissioner's decisions as precedents. The commissioner's decisions designated as precedents shall be published and made available to the public by the department.
[ 1982 1st ex.s. c 18 s 9.]
Notes:
Severability—Conflict with federal requirements—1982 1st ex.s. c 18: See notes following RCW 50.12.200.

catchline: Commissioner's decisions as precedents—Publication.


title: RCW 50.32.097

text:
Any finding, determination, conclusion, declaration, or final order made by the commissioner, or his or her representative or delegate, or by an appeal tribunal, administrative law judge, reviewing officer, or other agent of the department for the purposes of Title 50 RCW, shall not be conclusive, nor binding, nor admissible as evidence in any separate action outside the scope of Title 50 RCW between an individual and the individual's present or prior employer before an arbitrator, court, or judge of this state or the United States, regardless of whether the prior action was between the same or related parties or involved the same facts or was reviewed pursuant to RCW 50.32.120.
[ 1988 c 28 s 1.]

catchline: Applicability of finding, determination, etc., to other action.


title: RCW 50.32.100

text:
In all proceedings provided by this title prior to court review involving dispute of an individual's initial determination, or claim for waiting period credit, or for benefits, the fees of all witnesses attending such proceedings pursuant to subpoena shall be paid at the rate fixed by such regulation as the commissioner shall prescribe and such fees and all costs of such proceedings otherwise chargeable to such individual, except charges for services rendered by counsel or other agent representing such individual, shall be paid out of the unemployment compensation administration fund. In all other respects and in all other proceedings under this title the rule in civil cases as to costs and attorney fees shall apply: PROVIDED, That cost bills may be served and filed and costs shall be taxed in accordance with such regulation as the commissioner shall prescribe.
[ 1945 c 35 s 126; Rem. Supp. 1945 s 9998-264.]
Notes:
Costs and attorneys' fees: Chapter 4.84 RCW.

catchline: Costs.


title: RCW 50.32.110

text:
No individual shall be charged fees of any kind in any proceeding involving the individual's application for initial determination, or claim for waiting period credit, or claim for benefits, under this title by the commissioner or his or her representatives, or by an appeal tribunal, or any court, or any officer thereof. Any individual in any such proceeding before the commissioner or any appeal tribunal may be represented by counsel or other duly authorized agent who shall neither charge nor receive a fee for such services in excess of an amount found reasonable by the officer conducting such proceeding.
[ 2010 c 8 s 13038; 1945 c 35 s 127; Rem. Supp. 1945 s 9998-265.]

catchline: Fees for administrative hearings.


title: RCW 50.32.120

text:
Judicial review of a decision of the commissioner involving the review of an appeals tribunal decision may be had only in accordance with the procedural requirements of RCW 34.05.570.
[ 1973 1st ex.s. c 158 s 16; 1971 c 81 s 119; 1945 c 35 s 128; Rem. Supp. 1945 s 9998-266. Prior: 1943 c 127 s 4; 1941 c 253 s 4; 1939 c 214 s 4; 1937 c 162 s 6.]
Notes:
Effective date—1973 1st ex.s. c 158: See note following RCW 50.08.020.
Appeals: Chapter 4.88 RCW.

catchline: Procedure for judicial review.


title: RCW 50.32.130

text:
No bond of any kind shall be required of any individual seeking judicial review from a commissioner's decision affecting such individual's application for initial determination or claim for waiting period credit or for benefits.
No commissioner's decision shall be stayed by a petition for judicial review unless the petitioning employer shall first deposit an undertaking in an amount theretofore deemed by the commissioner to be due, if any, from the petitioning employer, together with interest thereon, if any, with the commissioner or in the registry of the court: PROVIDED, HOWEVER, That this section shall not be deemed to authorize a stay in the payment of benefits to an individual when such individual has been held entitled thereto by a decision of the commissioner which decision either affirms, reverses, or modifies a decision of an appeals tribunal.
[ 1973 1st ex.s. c 158 s 17; 1971 c 81 s 120; 1945 c 35 s 129; Rem. Supp. 1945 s 9998-267. Prior: 1943 c 127 s 4; 1941 c 253 s 4.]
Notes:
Rules of court: Cf. Title 8 RAP, RAP 18.22.
Effective date—1973 1st ex.s. c 158: See note following RCW 50.08.020.

catchline: Undertakings on seeking judicial review.


title: RCW 50.32.140

text:
RCW 34.05.514 to the contrary notwithstanding, petitions to the superior court from decisions of the commissioner dealing with the applications or claims relating to benefit payments which were filed outside of this state with an authorized representative of the commissioner shall be filed with the superior court of Thurston county which shall have the original venue of such appeals.
[ 1989 c 175 s 119; 1973 1st ex.s. c 158 s 18; 1945 c 35 s 130; Rem. Supp. 1945 s 9998-268.]
Notes:
Effective date—1989 c 175: See note following RCW 34.05.010.
Effective date—1973 1st ex.s. c 158: See note following RCW 50.08.020.

catchline: Interstate petitions to Thurston county.


title: RCW 50.32.150

text:
In all court proceedings under or pursuant to this title the decision of the commissioner shall be prima facie correct, and the burden of proof shall be upon the party attacking the same.
If the court shall determine that the commissioner has acted within his or her power and has correctly construed the law, the decision of the commissioner shall be confirmed; otherwise, it shall be reversed or modified. In case of a modification or reversal the superior court shall refer the same to the commissioner with an order directing him or her to proceed in accordance with the findings of the court.
Whenever any order and notice of assessment shall have become final in accordance with the provisions of this title, the court shall upon application of the commissioner enter a judgment in the amount provided for in said order and notice of assessment, and said judgment shall have and be given the same effect as if entered pursuant to civil action instituted in said court.
[ 2010 c 8 s 13039; 1945 c 35 s 131; Rem. Supp. 1945 s 9998-269. Prior: 1941 c 253 s 4.]
Notes:
Judgments
entry of: Chapter 4.64 RCW.
generally: Chapter 4.56 RCW.

catchline: Jurisdiction of court.


title: RCW 50.32.160

text:
It shall be unlawful for any attorney engaged in any appeal to the courts on behalf of an individual involving the individual's application for initial determination, or claim for waiting period credit, or claim for benefits to charge or receive any fee therein in excess of a reasonable fee to be fixed by the superior court in respect to the services performed in connection with the appeal taken thereto and to be fixed by the supreme court or the court of appeals in the event of appellate review, and if the decision of the commissioner shall be reversed or modified, such fee and the costs shall be payable out of the unemployment compensation administration fund. In the allowance of fees the court shall give consideration to the provisions of this title in respect to fees pertaining to proceedings involving an individual's application for initial determination, claim for waiting period credit, or claim for benefits. In other respects the practice in civil cases shall apply.
[ 1988 c 202 s 48; 1971 c 81 s 121; 1945 c 35 s 132; Rem. Supp. 1945 s 9998-270. Prior: 1941 c 253 s 4.]
Notes:
Severability—1988 c 202: See note following RCW 2.24.050.
Attorneys' fees: Chapter 4.84 RCW.
Costs: RCW 50.32.100.
Costs on appeal: Chapter 4.84 RCW.

catchline: Attorneys' fees.


title: RCW 50.32.170

text:
No appeal from the decision of an appeal tribunal, or of the commissioner, or of any court in any proceedings provided by this title may be taken subsequent to the filing with the appeal tribunal, commissioner, or court which rendered the decision, within the time allowed for appeal, of an agreement in writing approved by all interested parties to the proceedings, providing that no appeal will be taken from such decision. The provisions of this section shall be jurisdictional.
[ 1945 c 35 s 133; Rem. Supp. 1945 s 9998-271.]

catchline: Decision final by agreement.


title: RCW 50.32.180

text:
The remedies provided in this title for determining the justness or correctness of assessments, refunds, adjustments, or claims shall be exclusive and no court shall entertain any action to enjoin an assessment or require a refund or adjustment except in accordance with the provisions of this title. Matters which may be determined by the procedures set out in this title shall not be the subject of any declaratory judgment.
[ 1945 c 35 s 134; Rem. Supp. 1945 s 9998-272.]

catchline: Remedies of title exclusive.


title: RCW 50.32.190

text:
Whenever any appeal is taken from any decision of the commissioner to any court, all expenses and costs incurred therein by said commissioner, including court reporter costs and attorneys' fees and all costs taxed against such commissioner, shall be paid out of the unemployment compensation administration fund.
Neither the commissioner nor the state shall be charged any fee for any service rendered in connection with litigation under the unemployment compensation act by the clerk of any court.
[ 1945 c 35 s 135; Rem. Supp. 1945 s 9998-273.]

catchline: Costs, charges, and expenses.


title: RCW 50.36.010

text:
(1) It shall be unlawful for any person to knowingly give any false information or withhold any material information required under the provisions of this title.
(2) Any person who violates any of the provisions of this title which violation is declared to be unlawful, and for which no contrary provision is made, is guilty of a misdemeanor and shall be punished by a fine of not less than twenty dollars nor more than two hundred and fifty dollars or by imprisonment in the county jail for not more than ninety days.
(3) Any person who in connection with any compromise or offer of compromise willfully conceals from any officer or employee of the state any property belonging to an employing unit which is liable for contributions, interest, or penalties, or receives, destroys, mutilates, or falsifies any book, document, or record, or makes under oath any false statement relating to the financial condition of the employing unit which is liable for contributions, is guilty of a gross misdemeanor and shall upon conviction thereof be fined not more than five thousand dollars or be imprisoned for up to three hundred sixty-four days, or both.
(4) The penalty prescribed in this section shall not be deemed exclusive, but any act which shall constitute a crime under any law of this state may be the basis of prosecution under such law notwithstanding that it may also be the basis for prosecution under this section.
[ 2011 c 96 s 43; 2003 c 53 s 279; 1953 ex.s. c 8 s 22; 1945 c 35 s 180; Rem. Supp. 1945 s 9998-319. Prior: 1943 c 127 s 12; 1941 c 253 s 13.]
Notes:
Findings—Intent—2011 c 96: See note following RCW 9A.20.021.
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.

catchline: Violations generally.


title: RCW 50.36.020

text:
(1) Any person required under this title to collect, account for and pay over any contributions imposed by this title, who willfully fails to collect or truthfully account for and pay over such contributions, and any person who willfully attempts in any manner to evade or defeat any contributions imposed by this title or the payment thereof, is guilty of a gross misdemeanor and shall, in addition to other penalties provided by law, upon conviction thereof, be fined not more than five thousand dollars, or imprisoned for up to three hundred sixty-four days, or both, together with the costs of prosecution.
(2) The term "person" as used in this section includes an officer or individual in the employment of a corporation, or a member or individual in the employment of a partnership, who as such officer, individual or member is under a duty to perform the act in respect of which the violation occurs. A corporation may likewise be prosecuted under this section and may be subjected to fine and payment of costs of prosecution as prescribed herein for a person.
[ 2011 c 96 s 44; 2003 c 53 s 280; 1953 ex.s. c 8 s 23; 1945 c 35 s 181; Rem. Supp. 1945 s 9998-320. Prior: 1943 c 127 s 12; 1941 c 253 s 13.]
Notes:
Findings—Intent—2011 c 96: See note following RCW 9A.20.021.
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Crimes and punishment: Titles 9, 9A RCW.

catchline: Violations by employers.


title: RCW 50.36.030

text:
Employing units or agents thereof supplying information to the employment security department pertaining to the cause of a benefit claimant's separation from work, which cause stated to the department is contrary to that given the benefit claimant by such employing unit or agent thereof at the time of his or her separation from the employing unit's employ, shall be guilty of a misdemeanor and shall be punished by a fine of not less than twenty dollars nor more than two hundred and fifty dollars or by imprisonment in the county jail for not more than ninety days.
[ 2010 c 8 s 13040; 1951 c 265 s 13.]
Notes:
Severability—1951 c 265: See note following RCW 50.98.070.

catchline: Concealing cause of discharge.


title: RCW 50.38.010

text:
It is the intent of this chapter to establish the duties and authority of the employment security department relating to labor market information and economic analysis. State and federal law mandate the use of labor market information in the planning, coordinating, management, implementation, and evaluation of certain programs. Often this labor market information is also needed in studies for the legislature and state programs, like those dealing with growth management, community diversification, export assistance, prison industries, energy, agriculture, social services, and environment. Employment, training, education, job creation, and other programs are often mandated without adequate federal or state funding for the needed labor market information. Clarification of the department's duties and authority will assist users of state and local labor market information products and services to have realistic expectations and provide the department authority to recover actual costs for labor market information products and services developed in response to individual requests.
[ 1993 c 62 s 1; 1982 c 43 s 1.]

catchline: Intent.


title: RCW 50.38.015

text:
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "Labor market information" means the body of information generated from measurement and evaluation of the socioeconomic factors and variables influencing the employment process in the state and specific labor market areas. These socioeconomic factors and variables affect labor demand and supply relationships and include:
(a) Labor force information, which includes but is not limited to employment, unemployment, labor force participation, labor turnover and mobility, average hours and earnings, and changes and characteristics of the population and labor force within specific labor market areas and the state;
(b) Occupational information, which includes but is not limited to occupational supply and demand estimates and projections, characteristics of occupations, wage levels, job duties, training and education requirements, conditions of employment, unionization, retirement practices, and training opportunities;
(c) Economic information, which includes but is not limited to number of business starts and stops by industry and labor market area, information on employment growth and decline by industry and labor market area, employer establishment data, and number of labor-management disputes by industry and labor market area; and
(d) Program information, which includes but is not limited to program participant or student information gathered in cooperation with other state and local agencies along with related labor market information to evaluate the effectiveness, efficiency, and impact of state and local employment, training, education, and job creation efforts in support of planning, management, implementation, and evaluation.
(2) "Labor market area" means an economically integrated geographic area within which individuals can reside and find employment within a reasonable distance or can readily change employment without changing their place of residence. Such areas shall be identified in accordance with criteria used by the bureau of labor statistics of the department of labor in defining such areas or similar criteria established by the governor. The area generally takes the name of its community. The boundaries depend primarily on economic and geographic factors. Washington state is divided into labor market areas, which usually include a county or a group of contiguous counties.
(3) "Labor market analysis" means the measurement and evaluation of economic forces as they relate to the employment process in the local labor market area. Variables affecting labor market relationships include, but are not limited to, such factors as labor force changes and characteristics, population changes and characteristics, industrial structure and development, technological developments, shifts in consumer demand, volume and extent of unionization and trade disputes, recruitment practices, wage levels, conditions of employment, and training opportunities.
(4) "Public records" has the same meaning as set forth in RCW 42.56.010.
(5) "Department" means the employment security department.
[ 2011 c 60 s 46; 1993 c 62 s 2.]
Notes:
Effective date—2011 c 60: See note following RCW 29B.20.030.

catchline: Definitions.


title: RCW 50.38.020

text:
The Washington state employment security department shall be the responsible state entity for the development, administration, and dissemination of Washington state occupational information, including the state occupational forecast. The generation of the forecast is subject to the following criteria:
(1) The occupational forecast shall be consistent with the state economic forecast;
(2) Standardized occupational classification codes shall be adopted, to be cross-referenced with other generally accepted occupational codes.
[ 1982 c 43 s 2.]

catchline: Occupational information responsibility—Forecast, criteria.


title: RCW 50.38.030

text:
The employment security department shall consult with the following agencies prior to the issuance of the state occupational forecast:
(1) Office of financial management;
(2) Department of commerce;
(3) Department of labor and industries;
(4) State board for community and technical colleges;
(5) Superintendent of public instruction;
(6) Department of social and health services;
(7) Workforce training and education coordinating board; and
(8) Other state and local agencies as deemed appropriate by the commissioner of the employment security department.
These agencies shall cooperate with the employment security department, submitting information relevant to the generation of occupational forecasts.
[ 2023 c 470 s 2092; 1995 c 399 s 142; 1993 c 62 s 3; 1985 c 466 s 66; 1985 c 6 s 18; 1982 c 43 s 3.]
Notes:
Explanatory statement—2023 c 470: See note following RCW 10.99.030.
Effective date—Severability—1985 c 466: See notes following RCW 43.31.125.


title: RCW 50.38.040

text:
The department shall submit an annual report to the legislature and the governor that includes, but is not limited to:
(1) Identification and analysis of industries in the United States, Washington state, and local labor markets with high levels of seasonal, cyclical, and structural unemployment;
(2) The industries and local labor markets with plant closures and mass lay-offs and the number of affected workers;
(3) An analysis of the major causes of plant closures and mass lay-offs;
(4) The number of dislocated workers and persons who have exhausted their unemployment benefits, classified by industry, occupation, and local labor markets;
(5) The experience of the unemployed in their efforts to become reemployed. This should include research conducted on the continuous wage and benefit history;
(6) Five-year industry and occupational employment projections; and
(7) Annual and hourly average wage rates by industry and occupation.
[ 1993 c 62 s 4.]

catchline: Annual report.


title: RCW 50.38.050

text:
The department shall have the following duties:
(1) Oversight and management of a statewide comprehensive labor market and occupational supply and demand information system, including development of a five-year employment forecast for state and labor market areas;
(2) Produce local labor market information packages for the state's counties, including special studies and job impact analyses in support of state and local employment, training, education, and job creation programs, especially activities that prevent job loss, reduce unemployment, and create jobs;
(3) Coordinate with the office of financial management and the office of the forecast council to improve employment estimates by enhancing data on corporate officers, improving business establishment listings, expanding sample for employment estimates, and developing business entry/exit analysis relevant to the generation of occupational and economic forecasts;
(4) In cooperation with the office of financial management, produce long-term industry and occupational employment forecasts. These forecasts shall be consistent with the official economic and revenue forecast council biennial economic and revenue forecasts; and
(5) Analyze labor market and economic data, including the use of input-output models, for the purpose of identifying industry clusters and strategic industry clusters that meet the criteria identified by the working group convened by the department of commerce and the workforce training and education coordinating board under chapter 43.330 RCW.
[ 2014 c 112 s 119; 2009 c 151 s 2; 1993 c 62 s 5.]

catchline: Department—Duties.


title: RCW 50.38.060

text:
To implement this chapter, the department has authority to:
(1) Establish mechanisms to recover actual costs incurred in producing and providing otherwise nonfunded labor market information.
(a) If the commissioner, in his or her discretion, determines that providing labor market information is in the public interest, the requested information may be provided at reduced costs.
(b) The department shall provide access to labor market information products that constitute public records available for public inspection and copying under chapter 42.56 RCW, at fees not exceeding those allowed under RCW 42.56.120 and consistent with the department's fee schedule;
(2) Receive federal set aside funds from several federal programs that are authorized to fund state and local labor market information and are required to use such information in support of their programs;
(3) Enter into agreements with other public agencies for statistical analysis, research, or evaluation studies of local, state, and federally funded employment, training, education, and job creation programs to increase the efficiency or quality of service provided to the public consistent with chapter 50.13 RCW;
(4) Coordinate with other state agencies to study ways to standardize federal and state multiagency administrative records, such as unemployment insurance information and other information to produce employment, training, education, and economic analysis needed to improve labor market information products and services; and
(5) Produce agricultural labor market information and economic analysis needed to facilitate the efficient and effective matching of the local supply and demand of agricultural labor critical to an effective agricultural labor exchange in Washington state. Information collected for an agricultural labor market information effort will be coordinated with other federal, state, and local statistical agencies to minimize reporting burden through cooperative data collection efforts for statistical analysis, research, or studies.
[ 2005 c 274 s 324; 1993 c 62 s 6.]

catchline: Department—Powers.


title: RCW 50.38.065

text:
Moneys received under RCW 50.38.060(1) to cover the actual costs of nonfunded labor market information shall be deposited in the unemployment compensation administration fund and expenditures shall be authorized only by appropriation.
[ 1993 c 62 s 7.]

catchline: Moneys for nonfunded labor market information costs—Disposition.


title: RCW 50.38.070

text:
(1) The department must conduct, or cause to be conducted, a comprehensive annual wage survey of non-H-2A workers hand harvesting apples, cherries, pears, and blueberries.
(2) At a minimum, the surveys must:
(a) Gather information on wage rates received for harvesting activities;
(b) Include a question concerning whether the survey respondent made an unemployment insurance claim in the same period of time used to compile any list of unemployment claimants used as a basis for the phone survey described in this section;
(c) Gather information on the respondent's age, gender, and whether the respondent was born in the United States or the number of years the respondent has lived in the United States; and
(d) Gather information on whether the respondent earned the reported wages while working on a farm that employed H-2A workers to do the same kind of work.
(3) The survey must:
(a) Be designed to receive responses from a minimum of 2,800 workers;
(b) Include field surveys designed to receive responses from a minimum of:
(i) 1,200 apple harvesters;
(ii) 200 pear harvesters;
(iii) 200 blueberry harvesters; and
(iv) 350 cherry harvesters; and
(c) Use best practices for administering a field survey of unknown populations.
(4) The survey may use a phone survey to gather the additional responses.
(5) The department must provide $25 incentive payments for survey respondents who are eligible to respond to the survey.
(6) The department must submit a report to the appropriate committees of the legislature annually by May 1st on surveys conducted under this section. The report must include:
(a) Information about the number of responses; and
(b) Individual responses, without names, including each respondent's answers to the inquiries described in subsection (2) of this section, except that unemployment claim data may be aggregated to the extent necessary to comply with federal law.
[ 2024 c 233 s 2.]
Notes:
Conflict with federal requirements—2024 c 233: See note following RCW 50.75.060.

catchline: Annual wage survey.


title: RCW 50.38.901

text:
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.
[ 1993 c 62 s 10.]

catchline: Conflict with federal requirements—1993 c 62.


title: RCW 50.40.010

text:
(1) Any agreement by an individual to waive, release, or commute his or her rights to benefits or any other rights under this title shall be void.
(2) Any agreement by an individual in the employ of any person or concern to pay all or any portion of an employer's contributions, required under this title from such employer, shall be void.
(3) No employer shall directly or indirectly make or require or accept any deduction from remuneration for services to finance the employer's contributions required from him or her, or require or accept any waiver of any right hereunder by any individual in his or her employ.
(4) A person violating this section is guilty of a gross misdemeanor.
[ 2003 c 53 s 281; 1945 c 35 s 182; Rem. Supp. 1945 s 9998-321. Prior: 1943 c 127 s 11; 1941 c 253 s 12; 1939 c 214 s 13; 1937 c 162 s 15.]
Notes:
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.

catchline: Waiver of rights void.


title: RCW 50.40.020

text:
Any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under this title shall be void. Such rights to benefits shall be exempt from levy, execution, attachment, or any other remedy whatsoever provided for the collection of debts, except as provided in RCW 50.40.050. Benefits received by any individual, so long as they are not commingled with other funds of the recipient, shall be exempt from any remedy whatsoever for collection of all debts except debts incurred for necessaries furnished such individual or his or her spouse or dependents during the time when such individual was unemployed. Any waiver of any exemption provided for in this section shall be void.
[ 2010 c 8 s 13041; 1982 1st ex.s. c 18 s 10. Prior: 1982 c 201 s 7; 1945 c 35 s 183; Rem. Supp. 1945 s 9998-322; prior: 1943 c 127 s 11; 1941 c 253 s 12; 1939 c 214 s 13; 1937 c 162 s 15. Formerly codified in RCW 50.40.020, part and 50.40.030, part.]
Notes:
Severability—Conflict with federal requirements—1982 1st ex.s. c 18: See notes following RCW 50.12.200.

catchline: Exemption of benefits.


title: RCW 50.40.040

text:
The legislature reserves the right to amend or repeal all or any part of this title at any time; and there shall be no vested private right of any kind against such amendment or repeal. All the rights, privileges, or immunities conferred by this title or by acts done pursuant thereto shall exist subject to the power of the legislature to amend or repeal this title at any time.
[ 1945 c 35 s 187; no RRS. Prior: 1941 c 253 s 1; 1939 c 214 s 1; 1937 c 162 s 3.]

catchline: No vested rights.