PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 99-19-068.
Title of Rule: Adjustments and refunds -- Reduction of refund if wages reported in error.
Purpose: To create a new rule by converting existing policy as a result of Governor Locke's Executive Order 97-02 and numbered as WAC 192-330-100.
Statutory Authority for Adoption: RCW 50.01.010 and chapter 50.24 RCW.
Statute Being Implemented: RCW 50.24.150.
Summary: This is a new rule created due to the examination of existing policies and procedures in accordance with Governor Locke's Executive Order 97-02. This new rule 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.
Reasons Supporting Proposal: The proposed regulations will clarify these situations for employers.
Name of Agency Personnel Responsible for Drafting: George Mante, 212 Maple Park, Olympia, WA 98507, (360) 902-9642; Implementation and Enforcement: Dale Ziegler, 212 Maple Park, Olympia, WA 98507, (360) 902-9303.
Name of Proponent: Employment Security Department, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: This rule is being revised in accordance with Governor Locke's Executive Order 97-02 which requires a complete review of agency rules, policies and procedures. This particular rule sets forth the conditions where any paid out benefits offset any potential refunds to employers where there is a benefit claim. This new rule assists in the protection and preservation of the UI trust fund.
Proposal Changes the Following Existing Rules: See explanation above concerning the addition of two new sections to the rule to preserve and protect the UI trust fund.
No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed rules will not impact businesses in particular industries as defined in chapter 19.85 RCW, but will impact all industries equally. In addition chapter 19.85 RCW (RCW 19.85.025(3) applies below).
Section 201, chapter 403, Laws of 1995, applies to this rule adoption. The proposed rules will meet the intent of RCW 34.05.310. Public access will be through hearings and solicitation of comment from select stakeholders.
Hearing Location: Employment Security Department, Office of Staff Development, Room 1, ESD Annex, 106 Maple Park, Olympia, WA 98504, on December 28, 1999, at 10:00 a.m.
Assistance for Persons with Disabilities: Contact George Mante by December 23, 1999, (360) 902-9642.
Submit Written Comments to: George Mante, Tax Reform Coordinator, UI Tax Administration, P.O. Box 9046, Olympia, WA 98507-9046, fax (360) 902-9556, by December 23, 1999.
Date of Intended Adoption: December 29, 1999.
November 15, 1999
Carver Gayton
Commissioner
Chapter 192-330-WACAdjustments and Refunds
NEW SECTION
WAC 192-330-100
Adjustments and refunds - Reduction of
refund if wages reported in error - 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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