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192-310-100  <<  192-310-150 >>   192-310-160

WAC 192-310-150

Agency filings affecting this section

Are corporate officers covered for unemployment insurance?

  (1) For purposes of WAC 192-310-150 through 192-310-190:

     (a) "Bona fide officer" means any person empowered in good faith by stockholders or directors, in accordance with articles of incorporation or bylaws, to discharge the duties of a corporate officer;

     (b) "Corporate officer" means an officer of a corporation as described or authorized in bylaws under RCW 23B.08.400;

     (c) "Exercise substantial control in the daily management of the corporation" means that the individual makes managerial decisions over a business function or functions that have some effect on the entire corporation.

     (d) "Nonpublic company" means a corporation that does not meet the definition of a public company;

     (e) "Public company" means a corporation that has a class of shares registered with the Federal Securities and Exchange Commission as defined in RCW 23B.01.400;

     (f) "Related by blood within the third degree" means the degree of kinship as computed according to the rules of the civil law. For example, if measured for descendants, it would include a person and that person's children, grandchildren, great grandchildren, brothers and sisters, and nephews and nieces. Alternatively, if measured for ancestors, it would include a person and that person's parents, grandparents, great grandparents, brothers and sisters, and aunts and uncles. Cousins are not related by blood within the third degree under the rules of the civil law and are not included. Legal adoptions or step-relatives are considered as if genetically related.

     (g) "Related by marriage" means the union subject to legal recognition under the domestic relations laws of this state.

     (2) Unless specifically exempted under WAC 192-310-160 or 192-310-180, services performed by corporate officers are considered services in employment and are covered for purposes of unemployment insurance to the same extent other employment is covered.



[Statutory Authority: RCW 50.12.010 and 50.12.040. 07-23-127, § 192-310-150, filed 11/21/07, effective 1/1/09.]