PERMANENT RULES
Date of Adoption: September 1, 1999.
Purpose: To repeal WAC 192-12-010 General definitions, and use of terms and replace it with WAC 192-100-500 General definitions--Relating to wages, in accordance with Executive Order 97-02. The language is clearer for the general public, archaic language of the old rule has been removed; and the organization of the rule revised to promote clarity of intent and understanding.
Citation of Existing Rules Affected by this Order: Repealing WAC 192-12-010.
Statutory Authority for Adoption: Chapters 34.05 and 50.12 RCW.
Other Authority: RCW 50.12.010.
Adopted under notice filed as WSR 99-13-110 on June 15, 1999.
Changes Other than Editing from Proposed to Adopted Version: In the new subsection (4) on Deductions, line 3 should have the word "of" inserted after the word "any." In the repealer, the word "sections" should read "section" and the word "are" should read "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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 4, Amended 0, Repealed 2.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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
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. The amount(s) any federal or state law requires an employer to deduct from the wages of an individual in its employ; and to pay the amount deducted to the federal or state government, or any of 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.
[]
The following section of the Washington Administrative Code is repealed:
| WAC 192-12-010 | General definitions. |