WAC 192-310-080
When are performers in small performing
arts industries who receive stipends not considered to be in
employment? (RCW 50.04.275.) (1) A person who is
participating in a performance for an employer in subsection
(2) of this section is not considered to be in employment if
the person receives no remuneration other than a nominal
stipend.
(2) This section only applies to employers that are
classified in the North American industry classification
system as theater companies, dinner theaters, dance companies,
musical groups and musical artists, and museums. The employer
may not employ more than three individuals during any portion
of a day during a calendar year. If an organization employs
no more than three individuals who regularly exceed half-time
employment, it will be presumed to meet this test.
If an employer becomes ineligible during the course of a
year, the employer must from that time forward until the end
of the calendar year treat persons who receive only a nominal
stipend as in employment.
(3) As used in this section, "participating in a
performance" includes serving as an actor or actress,
musician, lighting technician, costume designer, stagehand, or
in performing other functions relating specifically to the
performance.
(4) A stipend is nominal when it is a fixed sum of money
which the employer pays periodically to defray incidental
expenses involved in participating in a performance and which
does not exceed the amount specified under WAC 192-100-500(5).
[Statutory Authority: RCW 50.12.010 and 50.12.040. 07-23-127, § 192-310-080, filed 11/21/07, effective 1/1/08.]