Subject of Possible Rule Making: Adjustments and refunds, reduction of refund if wages reported in error.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 50.24.150.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: This is a current policy of the UI Division's UI Tax Administration Branch that is being converted to a rule in accordance with Governor Locke's Executive Order 97-02. It assists in the protection of the integrity of the UI Trust Fund so paid out benefits offset any potential refunds to employers where there is a benefit claim.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None that are known at this time for state agencies, the federal Department of Labor has regulations in this area.

Process for Developing New Rule: Informal meetings with stakeholders and interested parties.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by contacting George Mante, UI Tax Regulatory Reform Coordinator, UI Tax Administration, Employment Security Department, P.O. Box 9046, Olympia, WA 98507-9046, fax (360) 902-9556.

September 14, 1999

Carver Gayton

Commissioner

(Relating to RCW 50.24.150). An employer may file a written request for refund of, or adjustment to, contributions, interest, or penalties within three years of the date they were paid. The Commissioner may also make refunds on adjustments using his/her own initiative.

When the wages of an employee have been reported in error and the department has paid a claimant benefits based on those wages, any request for refund of the tax will be offset by the amount of benefits paid. If there is any refund of taxes due the employer, it will be reduced by the amount of benefits paid against the claim(s) and any associated wages.

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