1401-01 Passenger transportation companies - Flat rate by driver
This classification is for reporting drivers on a flat rate of 480 hours per driver each quarter.
Applies to:
Businesses providing passenger transportation to others, including:
• Businesses that employ taxi or for-hire drivers as defined under either chapter
81.72 or
46.72 RCW; and WAC
296-17-35205, which describes special reporting.
• Taxi or for-hire drivers as defined under either chapter
81.72 or
46.72 RCW, and who own their own vehicles or who lease vehicles from others; and elect optional coverage as provided by RCW
51.32.030 and as defined in WAC
296-17-31007.
Work activities include, but are not limited to:
• Operation of the vehicle;
• Loading/unloading passengers' luggage;
• Assisting passengers in and out of the vehicle; and
• Incidental "cabulance" services which may be offered in conjunction with the taxi service.
Exclusions:
• Businesses that operate ambulance services are classified in 1405;
• Businesses that operate cabulance and paratransit services exclusively are classified in 1404;
• Dispatchers with no other job duties may be classified separately in 4904; and
• Work performing maintenance/repair of the vehicle is classified separately in 3411.
Special note: If all conditions are met for the general reporting rules about standard exception employees, businesses that furnish only a dispatch service for taxicab drivers who own their own vehicles, or who lease vehicles from others, may be classified separately in 4904. Employees of a taxicab dispatch service who perform maintenance/repair of vehicles are classified separately in 3411.
1401-02 Passenger transportation companies - Flat rate by vehicle
This classification is for reporting vehicles on a flat rate of 960 hours per vehicle each quarter.
Applies to:
Businesses providing passenger transportation to others, including:
• Businesses that employ taxi or for-hire drivers as defined under either chapter
81.72 or
46.72 RCW; and WAC
296-17-35205, which describes special reporting.
• Taxi or for-hire drivers as defined under either chapter
81.72 or
46.72 RCW, and who own their own vehicles or who lease vehicles from others; and elect optional coverage as provided by RCW
51.32.030 and as defined in WAC
296-17-31007.
Work activities include, but are not limited to:
• Operation of the vehicle;
• Loading/unloading passengers' luggage;
• Assisting passengers in and out of the vehicle; and
• Incidental "cabulance" services which may be offered in conjunction with the taxi service.
Exclusions:
• Businesses that operate ambulance services are classified in 1405;
• Businesses that operate cabulance and paratransit services exclusively are classified in 1404;
• Dispatchers with no other job duties may be classified separately in 4904; and
• Work performing maintenance/repair of the vehicle is classified separately in 3411.
Special note: If all conditions are met for the general reporting rules about standard exception employees, businesses that furnish only a dispatch service for taxicab drivers who own their own vehicles, or who lease vehicles from others, may be classified separately in 4904. Employees of a taxicab dispatch service who perform maintenance/repair of vehicles are classified separately in 3411.
1401-03 Passenger transportation companies - Actual hours
This classification is for reporting employees on an actual hours worked basis.
Applies to:
Businesses providing passenger transportation to others, including:
• Transportation network companies as defined in Title
49 RCW. Special reporting and coverage requirements in WAC
296-17-35205;
• Businesses that employ taxi or for-hire drivers as defined under either chapter
81.72 or
46.72 RCW; and WAC
296-17-35205, which describes special reporting.
• Taxi or for-hire drivers as defined under either chapter
81.72 or
46.72 RCW, and who own their own vehicles or who lease vehicles from others; and elect optional coverage as provided by RCW
51.32.030 and as defined in WAC
296-17-31007.
Work activities include, but are not limited to:
• Operation of the vehicle;
• Loading/unloading passengers' luggage;
• Assisting passengers in and out of the vehicle; and
• Incidental "cabulance" services which may be offered in conjunction with the taxi service.
Exclusions:
• Businesses that operate ambulance services are classified in 1405;
• Businesses that operate cabulance and paratransit services exclusively are classified in 1404;
• Dispatchers with no other job duties may be classified separately in 4904; and
• Work performing maintenance/repair of the vehicle is classified separately in 3411.
Special note: If all conditions are met for the general reporting rules about standard exception employees, businesses that furnish only a dispatch service for taxicab drivers who own their own vehicles, or who lease vehicles from others, may be classified separately in 4904. Employees of a taxicab dispatch service who perform maintenance/repair of vehicles are classified separately in 3411.
1401-04 Pedicab and horse-drawn carriage companies
Applies to businesses engaged in furnishing passenger transportation to others using pedicab or horse-drawn carriage.
Work activities include, but are not limited to:
• Operation of the vehicle;
• Assisting passengers in and out of the vehicle; and
• The care and feeding of animals while vehicle is available for transporting passengers.
Businesses in this classification report the actual hours their employees work and must maintain verifiable records.
[Statutory Authority: RCW
51.04.020 and
51.16.035. WSR 23-05-075, § 296-17A-1401, filed 2/14/23, effective 4/1/23; WSR 15-19-081, § 296-17A-1401, filed 9/15/15, effective 10/16/15. Statutory Authority: RCW
51.04.020,
51.16.035, and
51.16.100. WSR 11-24-022, § 296-17A-1401, filed 11/30/11, effective 1/1/12. WSR 07-01-014, recodified as § 296-17A-1401, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW
51.16.035,
51.04.020. WSR 00-14-052, § 296-17-542, filed 7/1/00, effective 7/1/00. Statutory Authority: RCW
51.16.035. WSR 98-18-042, § 296-17-542, filed 8/28/98, effective 10/1/98; WSR 87-12-032 (Order 87-12), § 296-17-542, filed 5/29/87, effective 7/1/87; WSR 85-24-032 (Order 85-33), § 296-17-542, filed 11/27/85, effective 1/1/86; WSR 83-24-017 (Order 83-36), § 296-17-542, filed 11/30/83, effective 1/1/84; WSR 82-24-047 (Order 82-38), § 296-17-542, filed 11/29/82, effective 1/1/83; Order 73-22, § 296-17-542, filed 11/9/73, effective 1/1/74.]
