EXPEDITED ADOPTION
Title of Rule: Value of meals, lodging, and in-kind compensation.
Purpose: To set forth the criteria for establishing the value of meals, lodging and in-kind compensation for any medium other than cash paid for personal services.
Statutory Authority for Adoption: Chapter 50.12 RCW.
Statute Being Implemented: Portion of RCW 50.04.320.
Summary: To revise the rule to promote clarity and delete archaic language. This rule is being rewritten and renumbered with recent mandates from the state legislature and the governor's office requiring the deletion of language that is hard to understand and to clarify the intent of a rule.
Reasons Supporting Proposal: This rule is being amended in compliance with Governor Locke's Executive Order 97-02.
Name of Agency Personnel Responsible for Drafting: George Mante, 212 Maple Park, Olympia, WA, (360) 902-9642; Implementation and Enforcement: Dale Ziegler, 212 Maple Park, Olympia, WA, (360) 902-9303.
Name of Proponent: Employment Security Department, UI Division, UI Tax Administration, P.O. Box 9046, Olympia, WA 98507-9046, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: This rule has not been changed from the original rule other than to clarify archaic language and to comply with Governor Locke's Executive Order 97-02. This rule should read better to the general public. It sets forth the value of meals, lodging and in-kind compensation for payments to employees other than in cash. It deletes the old values for meals, room and board, and lodging.
Proposal Changes the Following Existing Rules: The existing rule is repealed. The new
rule is being renumbered in accordance with Executive Order 97-02. The department's new
numbering system has been used. There are no substantive changes to the existing rule.
THIS RULE IS BEING PROPOSED TO BE ADOPTED USING AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS RULE BEING ADOPTED USING THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO George Mante, Employment Security Department, UI Tax Administration, P.O. Box 9046, Olympia, WA 98507-9046 , AND RECEIVED BY August 21, 1999.
June 9, 1999
Carver Gayton
Commissioner
Relates to compensation paid for personal services including commissions and bonuses and the cash value of all remuneration paid in any form other than cash.
(1) The value of meals and/or lodging for the convenience of the employer (i.e. provided by the employer, on the employer’s premises, or as a condition of employment) is not considered reportable compensation, unless it comprises twenty-five (25) percent, or more, of the employee's total pay.
(2) Compensation for personal services paid in-kind, or in any medium other than cash will be given its current prevailing market value. This value will be considered as wages in computing taxes due under unemployment insurance laws. If any hiring contract fixes the value of such items, the value will be considered the actual value.
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The following sections of the Washington Administrative Code are repealed:
| WAC 192-12-070 | Value of meals, lodging and in-kind compensation. |
Reviser's note: The typographical error in the above section occurred in the copy filed by the agency and appears in the Register pursuant to the requirements of RCW 34.08.040.