WAC 192-320-030   How are unemployment insurance tax rates determined for a current "qualified employer"?  (1) A "qualified employer" means an employer who:

     (a) Reported some employment in the twelve-month period beginning with April 1 of the second year preceding the computation date;

     (b) Had no period of four or more consecutive calendar quarters for which he or she reported no employment in the two calendar years immediately preceding the July 1 computation date; and

     (c) Was not delinquent on taxes under WAC 192-320-035.

     (2) Unemployment insurance tax rates for a "qualified employer" are determined under RCW 50.29.025.



[Statutory Authority: RCW 50.12.010 and 50.12.040. 07-23-127, § 192-320-030, filed 11/21/07, effective 1/1/08.]