Washington Administrative Code
Title 192 - Employment Security Department
UNEMPLOYMENT INSURANCE
Chapter 192-310 - Reporting of wages and taxes due
Section 192-310-010 - What reports are required from an employer?
Universal Citation: WA Admin Code 192-310-010
Current through Register Vol. 24-18, September 15, 2024
(1) Business license application. Every person or unit with one or more individuals performing services for it in the state of Washington must file a business license application with the department of revenue.
(2) Employer registration:
(a) Every employer shall register with the
department and obtain an employment security account number. Registration shall
include the names, Social Security numbers, mailing addresses, telephone
numbers, and the effective dates in that role of natural persons who are
spouses or domestic partners of owners and owners, partners, members, or
corporate officers of an employer. Registration of corporations shall include
the percentage of stock ownership for each corporate officer, delineated as
zero percent, less than 10 percent, or 10 percent or more, and the family
relationship of corporate officers to other corporate officers who own 10
percent or more. Every employer shall report changes in owners, partners,
members, corporate officers, and percentage of ownership of the outstanding
stock of the corporation by corporate officers. The report of changes is due
each calendar quarter at the same time that the quarterly tax and wage report
is due.
(b) A nonprofit corporation
that is an employer shall register with the department, but is not required to
provide names, Social Security numbers, mailing addresses, or telephone numbers
for corporate officers who receive no compensation from the nonprofit
corporation with respect to their services for the nonprofit
corporation.
(c) An employer who
omits required information when registering with the department, or fails to
provide the department with the required information within 30 days of
registration, must pay a penalty of $25 for each violation unless the penalty
is waived by the department.
(d)
For purposes of this subsection:
(i) "Owner"
means the owner of an employer operated as a sole proprietorship;
(ii) "Partner" means a general partner of an
employer organized as a partnership, other than limited partners of a limited
partnership who are not also general partners of the partnership;
(iii) "Member" means a member of an employer
organized as a limited liability company, other than members who, pursuant to
applicable law or the terms of the limited liability company's operating
agreement or other governing documents, have no right to participate in the
management of the limited liability company; and
(iv) "Corporate officer" means an officer
described in the bylaws or appointed or elected by the board of directors in
accordance with the bylaws or articles or certificates of incorporation of an
employer organized as a for-profit or nonprofit corporation.
(3) Quarterly tax and wage reports:
(a) Tax report. Each
calendar quarter, every employer must file a tax report with the commissioner.
The report must list the total wages paid to every employee during that
quarter.
(b) Report of employees'
wages. Each calendar quarter, every employer must file a report of employees'
wages with the commissioner. This report must list each employee by full name,
Social Security number, standard occupational classification code or job title,
and total hours worked and wages paid during that quarter.
(i) Social Security numbers are required for
persons working in the United States;
(ii) If an individual has a Social Security
card, the individual must present the card to the employer at the time of hire
or shortly after that. This does not apply to agricultural workers who, under
federal rules, may show their Social Security card on the first day they are
paid;
(iii) If the individual does
not have a Social Security card, Internal Revenue Service rules allow an
employer to hire the individual with the clear understanding that the
individual will apply for a Social Security number within seven calendar days
of starting work for the employer. The individual must give the employer a
document showing the individual has applied for a Social Security card. When
the card is received, the individual must give the employer a copy of the card
itself. An employer should keep copies of the document(s) for their
records;
(iv) If the employee does
not show his or her Social Security card or application for a card within seven
days and the employer continues to employ the worker, the employer does not
meet the reporting requirements of this section. The department will not allow
waiver of the incomplete report penalty (see WAC
192-310-030);
(v) For the purposes of this section, if an
employee does not have a Social Security number but does have an individual
taxpayer identification number (ITIN), the ITIN qualifies as a Social Security
number. If the employee later obtains a Social Security number, the employer
should use the Social Security number when filing the report of employees'
wages;
(vi) An Indian tribe, as
defined in 26 U.S.C. §
3306, may, but is not required to, report the
standard occupational classifications codes or job titles of workers;
and
(vii) The United States Bureau
of Labor Statistics Standard Occupational Classification system is used by
federal agencies to classify workers into standard occupational categories for
the purpose of collecting, calculating or disseminating data. These standard
occupational categories are identified by a six-digit numerical code.
(c) Format. Employers must file
the quarterly tax and wage reports in one of the following formats:
(i) Electronically, using programs or
services authorized by the department; or
(ii) Paper forms supplied by the department
(or an approved version of those forms). Agency forms include "drop-out ink"
that cannot be copied. Therefore, photocopies are considered incorrectly
formatted reports and forms.
(d) Due dates. The quarterly tax and wage
reports are due by the last day of the month following the end of the calendar
quarter being reported. Calendar quarters end on March 31st, June 30th,
September 30th and December 31st of each year. So, reports are due by April
30th, July 31st, October 31st, and January 31st, in that order. If these dates
fall on a Saturday, Sunday, or a legal holiday, the reports will be due on the
next business day. Reports submitted by mail will be considered filed on the
postmarked date. The commissioner must approve exceptions to the time and
method of filing in advance.
(e)
Termination of business. Each employer who stops doing business or whose
account is closed by the department must immediately file:
(i) A tax report for the current calendar
quarter which covers tax payments due on the date the account is closed;
and
(ii) A report of employees'
wages for the current calendar quarter which includes all wages paid as of the
date the account is closed.
Statutory Authority: RCW 50.12.010 and 50.12.040. WSR 11-21-015, § 192-310-010, filed 10/7/11, effective 11/7/11; WSR 10-23-064, § 192-310-010, filed 11/12/10, effective 12/13/10; WSR 07-23-127, § 192-310-010, filed 11/21/07, effective 1/1/08. Statutory Authority: RCW 50.12.010, 50.12.040, and 50.12.042. WSR 05-19-017, § 192-310-010, filed 9/9/05, effective 10/10/05; WSR 04-23-058, § 192-310-010, filed 11/15/04, effective 12/16/04. Statutory Authority: RCW 50.12.070. WSR 98-14-068, § 192-310-010, filed 6/30/98, effective 7/31/98. WSR 13-23-007, § 192-310-010, filed 11/7/2013, effective 12/8/2013
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