EXPEDITED ADOPTION
Title of Rule: General definitions.
Purpose: To set forth for purposes of unemployment insurance taxes the definitions of wages, wages paid, wages constructively paid, and deductions.
Statutory Authority for Adoption: Chapter 50.12 RCW.
Statute Being Implemented: Policy manual definitions per RCW 50.12.010.
Summary: To revise the rule to promote clarity and delete any archaic language. This rule is being rewritten and renumbered. The definition of wages constructively paid is being added for the convenience of all users.
Reasons Supporting Proposal: To comply with Governor Locke's Executive Order 97-02.
Name of Agency Personnel Responsible for Drafting: George Mante, 212 Maple Park, Olympia, WA, (360) 902-9642; Implementation and Enforcement: Dale Ziegler, 212 Maple Park, Olympia, WA, (360) 902-9303.
Name of Proponent: Employment Security Department, UI Division, Unemployment Insurance Tax Administration, P.O. Box 9046, Olympia, WA 98507-9046, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: The major change to this rule involves renumbering, rewording and deleting archaic language. We are also adding the definition of wages constructively paid from our policy manual for employer liability determinations (the status manual) to assist all users. This creates no new requirements for users but adds the definition to clarify the way in which the department views wages constructively paid. This rule should read better to the general public and is more informative.
Proposal Changes the Following Existing Rules: The existing rule is repealed. The new
rule is being renumbered in accordance with Executive Order 97-02 and the department's new
easier system for identifying rules for all users. We have added the term wages constructively
paid and its definition from our statute manual for the convenience of users. There is no change
to the manner in which these definitions have been, and are being, applied.
THIS RULE IS BEING PROPOSED TO BE ADOPTED USING AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS RULE BEING ADOPTED USING THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO George Mante, Employment Security Department, UI Tax Administration, P.O. Box 9046, Olympia, WA 98507-9046 , AND RECEIVED BY August 21, 1999.
June 9, 1999
Carver Gayton
Commissioner
For purposes of unemployment insurance taxes only:
(1) Wages. Includes all payments for personal services performed by an employee for an employer including the cash value of all remuneration paid in any medium other than cash including salaries, commissions, vacation pay, dismissal wages, bonuses and reasonable value of board, rent, housing, lodging, payments in kind, tips, and any other similar advantage received from the individual's employer or directly with respect to work for the employer.
(2) Wages paid. Includes wages that are actually received by an individual and wages that are contractually due but are not paid because the employer refuses or is unable to make such payment. (See RCW 50.24.015).
(3) Wages constructively paid. Those wages set aside, by mutual agreement of both parties (employer and employee) to be paid at a later date. They are reported for tax purposes when actually paid to the employee. The wages set aside can have no substantial limitation or restriction as to the time or manner or condition upon which payment is to be made. In addition the ability to draw on the wages must be within the control and disposition of the employee.
(4) Deductions. When any federal or state law requires an employer to deduct any amount from the wages of an individual in its employ and to pay the amount deducted to the federal or state government, or any their political subdivisions. The amount deducted will be considered wages and to have been paid to the individual at the time of the deduction. Other amounts deducted from the wages of an individual by an employer also constitute wages paid to the individual at the time of the deduction.
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Reviser's note: The typographical error in the above section occurred in the copy filed by the agency and appears in the Register pursuant to the requirements of RCW 34.08.040.
REPEALER
The following sections of the Washington Administrative Code are repealed:
| WAC 192-12-010 | General definitions. |
Reviser's note: The typographical error in the above section occurred in the copy filed by the agency and appears in the Register pursuant to the requirements of RCW 34.08.040.