Washington Administrative Code
Title 388 - Social and Health Services, Department of
CHILD CARE AGENCIES/LICENSING REQUIREMENTS
Chapter 388-165 - Children's Administration child care subsidy programs
Section 388-165-245 - What is the responsibility of DSHS regarding child care subsidies for in-home/relative child care?
Universal Citation: WA Admin Code 388-165-245
Current through Register Vol. 24-18, September 15, 2024
(1) On all payments DSHS makes toward the cost of in-home/relative child care, DSHS pays the employer's share of:
(a) Social Security
taxes;
(b) Medicare
taxes;
(c) Federal Unemployment
Taxes (FUTA); and
(d) State
unemployment taxes (SUTA) when applicable.
(2) On all payments DSHS makes toward the cost of in-home/relative child care DSHS withholds the following taxes:
(a) Social security taxes up to the wage base
limit; and
(b) Medicare
taxes.
(3) If an in-home/relative child care provider receives less than one thousand one hundred dollars per family in a calendar year, DSHS refunds all withheld taxes to the provider.
Statutory Authority: RCW 74.12.340, 74.04.050, 74.04.055 and 74.08.090. 99-22-011, § 388-165-245, filed 10/22/99, effective 11/22/99.
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