Wash. Admin. Code § 110-20-0160 - What is the responsibility of DSHS regarding child care subsidies for in-home/relative child care?
(1) On
all payments DSHS makes toward the cost of in-home/relative child care, DSHS
pays the employer's share of:
(a) Social
Security taxes;
(b) Medicare
taxes;
(c) Federal Unemployment
Taxes (FUTA); and
(d) State
unemployment taxes (SUTA) when applicable.
(2) On all payments DSHS makes toward the
cost of in-home/relative child care DSHS withholds the following taxes:
(a) Social security taxes up to the wage base
limit; and
(b) Medicare
taxes.
(3) If an
in-home/relative child care provider receives less than one thousand one
hundred dollars per family in a calendar year, DSHS refunds all withheld taxes
to the provider.
Notes
Statutory Authority: RCW 74.12.340, 74.04.050, 74.04.055 and 74.08.090. WSR 99-22-011, § 388-165-245, filed 10/22/99, effective 11/22/99.
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(1) On all payments DSHS makes toward the cost of in-home/relative child care, DSHS pays the employer's share of:
(a) Social Security taxes;
(b) Medicare taxes;
(c) Federal Unemployment Taxes (FUTA); and
(d) State unemployment taxes (SUTA) when applicable.
(2) On all payments DSHS makes toward the cost of in-home/relative child care DSHS withholds the following taxes:
(a) Social security taxes up to the wage base limit; and
(b) Medicare taxes.
(3) If an in-home/relative child care provider receives less than one thousand one hundred dollars per family in a calendar year, DSHS refunds all withheld taxes to the provider.
Notes
Statutory Authority: RCW 74.12.340, 74.04.050, 74.04.055 and 74.08.090. WSR 99-22-011, § 388-165-245, filed 10/22/99, effective 11/22/99.