Washington Administrative Code
Title 192 - Employment Security Department
UNEMPLOYMENT INSURANCE
Chapter 192-310 - Reporting of wages and taxes due
Section 192-310-190 - When is a corporate officer with at least 10 percent ownership considered unemployed?

(1) This section applies if your claim for benefits is based on wages from a corporation that are 25 percent or more of your total covered base year wages and you are an officer of that corporation who:

(2) At any time during the benefit year of your claim, you are a corporate officer under subsection (1) of this section even if you are not paid wages during that time.

(3) You are considered unemployed and potentially eligible for benefits for weeks after:

(4) You will be ineligible for benefits and liable for repayment of all benefits paid during that benefit year if you take a position as a corporate officer as defined under subsection (1) of this section at any time during your claim.

(5) For purposes of this section, the department will consider a corporation dissolved when the corporation has provided the department with at least two of the following documents:

(6) A corporation must provide notice to the department in a format approved by the department when the ownership percentage of a corporate officer increases to become 10 percent or more or decreases to become less than 10 percent. The notice is due by the time the next quarterly tax and wage report is due from the corporation.

(7) Subsection (1) of this section does not apply to officers of an employee cooperative corporation organized under chapter 23.78 RCW, a cooperative association organized under chapter 23.86 RCW, or a limited cooperative association organized under chapter 23.100 RCW. An officer of an employee cooperative corporation organized under chapter 23.78 RCW, a cooperative association organized under chapter 23.86 RCW, or a limited cooperative association under chapter 23.100 RCW will not be considered to be performing services by acting only as an officer for the entity.