(1)(a) A separate
and identifiable account to provide for the financing of special
programs to assist the unemployed is established in the
administrative contingency fund. All money in this account shall
be expended solely for the purposes of this title and for no
other purposes whatsoever. Contributions to this account shall
accrue and become payable by each employer, except employers as
described in RCW 50.44.010 and 50.44.030 who have properly
elected to make payments in lieu of contributions, taxable local
government employers as described in RCW 50.44.035, and those
employers who are required to make payments in lieu of
contributions, at a basic rate of two one-hundredths of one
percent. The amount of wages subject to tax shall be determined
under RCW 50.24.010.
(b) A separate and identifiable account is established in
the administrative contingency fund for financing the employment
security department's administrative costs under RCW 50.22.150
and 50.22.155 and the costs under RCW 50.22.150(11) and50.22.155
(14). All money in this account shall be expended
solely for the purposes of this title and for no other purposes
whatsoever. Contributions to this account shall accrue and
become payable by each employer, except employers as described in
RCW 50.44.010 and 50.44.030 who have properly elected to make
payments in lieu of contributions, taxable local government
employers as described in RCW 50.44.035, those employers who are
required to make payments in lieu of contributions, those
employers described under *RCW 50.29.025(1)(f)(ii), and those
qualified employers assigned rate class 20 or rate class 40, as
applicable, under RCW 50.29.025, at a basic rate of one
one-hundredth of one percent. The amount of wages subject to tax
shall be determined under RCW 50.24.010. Any amount of
contributions payable under this subsection (1)(b) that exceeds
the amount that would have been collected at a rate of four
one-thousandths of one percent must be deposited in the account
created in (a) of this subsection.
(2)(a) Contributions under this section shall become due and
be paid by each employer under rules as the commissioner may
prescribe, and shall not be deducted, in whole or in part, from
the remuneration of individuals in the employ of the employer.
Any deduction in violation of this section is unlawful.
(b) In the payment of any contributions under this section,
a fractional part of a cent shall be disregarded unless it
amounts to one-half cent or more, in which case it shall be
increased to one cent.
(3) If the commissioner determines that federal funding has
been increased to provide financing for the services specified in
chapter 50.62 RCW, the commissioner shall direct that collection
of contributions under this section be terminated on the
following January 1st.
[2009 c 566 § 2; 2007 c 327 § 2; 2006 c 13 § 20. Prior: 2003 2nd sp.s. c 4 § 25; 2000 c 2 § 15; prior: 1998 c 346 § 901; 1998 c 161 § 7; 1994 c 187 § 3; 1993 c 483 § 20; 1987 c 171 § 4; 1985 ex.s. c 5 § 8.]
NOTES:
*Reviser's note: RCW 50.29.025 was amended by 2009 c 3 § 14 and by 2009 c 493 § 2, changing the subsection numbering.
Findings -- Intent -- 2009 c 566: "(1) The legislature finds
that:
(a) This is a time of great economic difficulty for the
residents of Washington state;
(b) Education and training provides opportunity for
unemployed workers and economically disadvantaged adults to move
into living wage jobs and is of critical importance to the
current and future prosperity of the residents of Washington
state;
(c) Community and technical college workforce training
programs, private career schools and colleges, and Washington
state apprenticeship and training council-approved apprenticeship
programs provide effective and efficient pathways for people to
enter high-demand occupations while also meeting the needs of the
economy;
(d) The identification of high-demand occupations needs to
be based on reliable labor market research; and
(e) Workforce development councils are in a position to
provide funding for economically disadvantaged adults and
unemployed workers to access training.
(2) Consistent with the intent of the workforce investment
act adult and dislocated worker program provisions of the
American recovery and reinvestment act of 2009, the legislature
intends that individuals who are eligible for services under the
workforce investment act adult and dislocated worker programs, or
are receiving or have exhausted entitlement to unemployment
compensation benefits be provided the opportunity to enroll in
training programs to prepare for a high-demand occupation."
[2009 c 566 § 1.]
Effective date -- 2009 c 566: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 19, 2009]." [2009 c 566 § 8.]
Severability -- 2007 c 327: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [2007 c 327 § 5.]
Conflict with federal requirements -- 2007 c 327: "If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is inoperative solely to the extent of the conflict, and the finding or determination does not affect the operation of the remainder of this act. Rules adopted under this act must meet federal requirements that are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state." [2007 c 327 § 6.]
Effective date -- 2007 c 327: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2007." [2007 c 327 § 7.]
Retroactive application -- 2006 c 13 §§ 8-22: See note following RCW 50.04.293.
Conflict with federal requirements -- Part headings not law -- Severability -- 2006 c 13: See notes following RCW 50.20.120.
Conflict with federal requirements -- Severability -- Effective date -- 2003 2nd sp.s. c 4: See notes following RCW 50.01.010.
Application -- 2000 c 2 §§ 1, 2, 4, 5, 8, and 12-15: See note following RCW 50.22.150.
Conflict with federal requirements -- Severability -- Effective date -- 2000 c 2: See notes following RCW 50.04.355.
Construction -- 1998 c 346: "This act shall not be construed as affecting any right or cause of action asserted in Washington State Legislature v. State of Washington (Thurston county superior court cause no. 98-2-00105-1)." [1998 c 346 § 912.]
Severability -- 1998 c 346: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1998 c 346 § 914.]
Effective date -- 1998 c 346: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [April 3, 1998]." [1998 c 346 § 915.]
Finding--Intent -- 1998 c 161: See note following RCW 50.20.140.
Conflict with federal requirements -- 1994 c 187: "If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is hereby declared to be inoperative solely to the extent of the conflict, and such finding or determination shall not affect the operation of the remainder of this act. The rules under this act shall meet federal requirements that are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state." [1994 c 187 § 6.]
Effective dates, applicability -- Conflict with federal requirements -- Severability -- 1993 c 483: See notes following RCW 50.04.293.
Conflict with federal requirements -- Severability -- 1987 c 171: See notes following RCW 50.62.010.
Conflict with federal requirements -- Severability -- 1985 ex.s. c 5: See notes following RCW 50.62.010.