(1) To assess premiums and determine
eligibility for small business assistance grants, the department must determine
the size of each applicable employer. The department will only count the number
of instate employees as defined in
RCW
50A.05.010 when calculating employer
size.
(2) If the department
determines that the employer's status has changed as it relates to premium
liability, the department will notify the employer. This notification will
include the following information:
(a) If the
employer was determined to have fifty or more employees for the preceding
calendar year, and the employer is then determined to have fewer than fifty
employees for the subsequent calendar year, the employer will not be required
to pay the employer portion of the premium for the next calendar year;
or
(b) If the employer was
determined to have fewer than fifty employees for the preceding calendar year,
and the employer is then determined to have fifty or more employees for the
subsequent calendar year, the employer will be required to pay the employer
portion of the premium for the next calendar year.
Example: On September 30, 2018, a business is
determined to have had 53 employees on average during the previous four
completed quarters, which covers July 1, 2017, through June 30, 2018. The
employer is liable for the employer portion of premiums for 2019. On September
30, 2019, the business is determined to have had 48 employees on average during
the previous four completed quarters, which covers July 1, 2018, through June
30, 2019. The employer is no longer liable for the employer share of premiums
for 2020.
Notes
Wash. Admin. Code §
192-510-040
Adopted by
WSR
18-12-032, Filed 5/29/2018, effective
6/29/2018
Amended by
WSR
20-01-087, Filed 12/12/2019, effective
1/12/2020
Amended by
WSR
21-04-067, Filed 1/29/2021, effective
3/1/2021
