Washington Administrative Code
Title 192 - Employment Security Department
UNEMPLOYMENT INSURANCE
Chapter 192-310 - Reporting of wages and taxes due
Section 192-310-090 - When is "casual labor" exempt from unemployment insurance? (RCW 50.04.270.)
Universal Citation: WA Admin Code 192-310-090
Current through Register Vol. 24-18, September 15, 2024
"Casual labor" that is not in the course of the employer's trade or business and does not promote or advance the employer's trade or business is not considered employment. This exemption only applies to services such as yard work or minor repair work which is performed for a private individual on nonbusiness property. Any employment which is treated as a business expense does not qualify for this exemption.
"Domestic service" is considered a separate exemption under RCW 50.04.160.
Statutory Authority: RCW 50.12.010 and 50.12.040. 13-09-010, § 192-310-090, filed 4/5/13, effective 5/6/13; 07-23-127, § 192-310-090, filed 11/21/07, effective 1/1/08.
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