WAC 192-300-170   Requirements for election of unemployment insurance coverage.  The department applies RCW 50.04.165 and 50.24.160 to establish the election of coverage for unemployment insurance by employers where personal services are not considered employment under the law:

     (1) RCW 50.24.160 allows any business to request unemployment insurance coverage for personal services that are not covered as employment:

     (a) The request must be in writing to the department;

     (b) The department must approve the request for election of coverage in writing; and

     (c) The request must be signed by someone legally authorized to bind the business.

     (2) All changes in elected coverage remain in effect for at least two calendar years. The business may terminate coverage only at the end of a calendar year. To terminate coverage, the employer must send a written request to the department by January 15.

     (3) The department reserves the right to disapprove a request for coverage because:

     (a) The applicant is not liable for federal unemployment taxes (FUTA);

     (b) The occupation or industry is seasonal; or

     (c) Other reasons apply.

     (4) The department reserves the right to cancel unemployment insurance coverage for a voluntary election employer because:

     (a) Of nonpayment of unemployment insurance taxes or failure to file an unemployment insurance tax and wage report;

     (b) Of misrepresentation of facts;

     (c) Coverage is not used for involuntary unemployment as outlined in RCW 50.01.010; or

     (d) Other reasons apply.



[Statutory Authority: RCW 50.12.010 and 50.12.040. 07-23-127, § 192-300-170, filed 11/21/07, effective 1/1/09; 00-05-064, § 192-300-170, filed 2/15/00, effective 3/17/00.]