Washington Administrative Code
Title 192 - Employment Security Department
PAID FAMILY AND MEDICAL LEAVE
Chapter 192-510 - Assessing and collecting premiums
Section 192-510-045 - How will the department assess the size of employers for calendar years 2019 and 2020?

(1) For the purposes of premium assessment for calendar year 2019, the department will determine the size of all employers by reviewing the number of employees reported pursuant to WAC 192-540-030 for the first calendar quarter. Employers that report fifty or more employees will be required to pay the employer share of the premium for all calendar quarters in calendar year 2019.

(2) On September 30, 2019, the department will average the number of employees reported over the quarters for which reporting exists to determine employer size for calendar year 2020.