PERMANENT RULES
Date of Adoption: September 1, 1999.
Purpose: To replace WAC 192-12-066 Tips as wages, with a new rule WAC 192-310-060 with the same title in accordance with Governor Locke's Executive Order 97-02. The rule has been rewritten and reorganized for clarity and understanding for the general public. Any archaic language has been removed.
Citation of Existing Rules Affected by this Order: Repealing WAC 192-12-066.
Statutory Authority for Adoption: Chapters 34.05 and 50.12 RCW.
Other Authority: RCW 50.04.320.
Adopted under notice filed as WSR 99-13-114 on June 15, 1999.
Changes Other than Editing from Proposed to Adopted Version: In the repealer, "sections" plural is replaced with "section" singular and the verb "are" is replaced with the singular verb "is."
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 2, Amended 0, Repealed 3.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0. Effective Date of Rule: Thirty-one days after filing.
August 30, 1999
Carver Gayton
Commissioner
For the department to make timely and accurate employer liability determinations and unemployment insurance payments, tips as wages, are those tips that an employee is required to report to the employer by federal law.
(1) The employer must report tips each quarter on an "as paid" basis. Tips are considered "paid" when the employee reports them to the employer for federal income tax purposes; or when they are distributed by the employer to the employee.
(2) Tips are not considered wages for benefit calculation purposes when the value has not been reported to the employer.
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The following section of the Washington Administrative Code is repealed:
| WAC 192-12-066 | Tips as wages. |