PERMANENT RULES
Date of Adoption: September 1, 1999.
Purpose: To replace WAC 192-12-070 Value of meals, lodging and in-kind compensation, with a new rule WAC 192-310-070 with the same title in accordance with Governor Locke's Executive Order 97-02. The new rule is written for clarity and reorganized for better readability for the general public.
Citation of Existing Rules Affected by this Order: Repealing WAC 192-12-070.
Statutory Authority for Adoption: Chapters 34.05 and 50.12 RCW.
Other Authority: RCW 50.04.320.
Adopted under notice filed as WSR 99-13-115 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 2, Amended 0, Repealed 2.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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
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 per pay period.
(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.
[]
The following section of the Washington Administrative Code is repealed:
| WAC 192-12-070 | Value of meals, lodging and in-kind compensation. |