RCW 50.44.010 Religious, charitable, educational, or other nonprofit organizations—Exemption—Payments. Services performed subsequent to December 31, 1971, by an individual in the employ of a religious, charitable, educational or other organization which is excluded from the term “employment” as defined in the federal unemployment tax act solely by reason of section 3306(c)(8) of that act shall […]
RCW 50.44.020 Instrumentalities of this state, other states, political subdivisions. Commencing with benefit years beginning on or after January 28, 1971, services performed subsequent to September 30, 1969 in the employ of this state or any of its wholly owned instrumentalities or jointly owned instrumentalities of this state and another state or this state and […]
RCW 50.44.030 Political subdivisions, instrumentalities of this state and other state. (1) All services performed for any political subdivision or instrumentality of one or more political subdivisions of this state or one or more political subdivisions of this state and any other state after December 31, 1977, will be deemed to be services in employment […]
RCW 50.44.035 Local government tax. (1) Any county, city, or town not electing to make payments in lieu of contributions shall pay a “local government tax.” Taxes paid under this section shall be paid into an administratively identifiable account in the unemployment compensation fund. This account shall be self-sustaining. For calendar years 1978 and 1979 […]
RCW 50.44.037 “Institution of higher education” defined. For the purposes of this chapter, the term “institution of higher education” means an educational institution in this state which: (1) Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate; (2) Is legally authorized […]
RCW 50.44.040 Services excluded under “employment” for certain purposes. The term “employment” as used in RCW 50.44.010, 50.44.020, and 50.44.030 shall not include service performed: (1) In the employ of (a) a church or convention or association of churches, or (b) an organization which is operated primarily for religious purposes and which is operated, supervised, […]
RCW 50.44.045 Religious organizations—Exemption—Notification to employee. A church or convention or association of churches, or an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches shall inform each individual performing services exempt from “employment” under RCW 50.44.040(1) that […]
RCW 50.44.050 Benefits payable, terms and conditions—”Academic year” defined. Except as otherwise provided in subsections (1) through (5) of this section, benefits based on services in employment covered by or pursuant to this chapter shall be payable on the same terms and subject to the same conditions as compensation payable on the basis of other […]
RCW 50.44.053 Education employees—Determination of “contract” or “reasonable assurance.” (1) The following prerequisite requirements must be met before making a determination about whether there is a “contract,” under RCW 50.44.050, or “reasonable assurance,” under RCW 50.44.050 and 50.44.055: (a) The offer of employment may be written, verbal, or implied, and must be made by an […]
RCW 50.44.055 Finding—Intent—Reasonable assurance, application to employees of educational institutions. The legislature finds the interests of the state and its citizens are best served by a strong education system. Paramount to that system’s success is the attraction and retention of qualified instructors. In order to attract and retain instructors, those who are subject to uncertainties […]
RCW 50.44.060 Nonprofit organization employees—Financing of benefits—Election of payments in lieu of contributions. Benefits paid to employees of “nonprofit organizations” shall be financed in accordance with the provisions of this section. For the purpose of this section and RCW 50.44.070, the term “nonprofit organization” is limited to those organizations described in RCW 50.44.010, and joint […]
RCW 50.44.070 Election to make payments in lieu of contributions—Bond or deposit. In the discretion of the commissioner, any nonprofit organization that elects to become liable for payments in lieu of contributions shall be required within thirty days after the effective date of its election, to execute and file with the commissioner a surety bond […]
RCW 50.44.080 Construction—Compliance with federal unemployment tax act, department of labor guidelines. In view of the importance of compliance of this chapter with the federal unemployment tax act, any ambiguities contained herein should be resolved in a manner consistent with the provisions of that act. Department of labor guidelines implementing chapter 99, Laws of 2001 […]
RCW 50.44.090 Construction—Mandatory coverage of employees of political subdivision under 1977 ex.s. c 292. (1) The provisions of chapter 292, Laws of 1977 ex. sess. mandating coverage of employees of political subdivisions have been enacted to comply with the provisions of Public Law 94-566. Therefore, as provided in subsection (2), this mandatory feature shall be […]
