RCW ch. 50.04 — Revised Code of Washington Chapter 50.04 RCW — Definitions

RCW 50.04.020 Base year—Alternative base year. "Base year" with respect to each individual, shall mean either the first four of the last five completed calendar quarters or the last four completed calendar quarters immediately preceding the first day of the individual's benefit year. For the purposes of establishing a benefit year, the department shall initially use the first four of the last five completed calendar quarters as the base year. If a benefit year is not established using the first four of the last five calendar quarters as the base year, the department shall use the last four completed calendar quarters as the base year. Computations using the last four completed calendar quarters shall be based on available wage items processed as of the close of business on the day preceding the date of application. The department shall promptly contact employers to request assistance in obtaining wage information for the last completed calendar quarter if it has not been reported at the time of initial application. [ 1994 c 3 s 1; 1987 c 278 s 1; 1970 ex.s. c 2 s 1; 1945 c 35 s 3; Rem. Supp. 1945 s 9998-142. Prior: 1943 c 127 s 13; 1939 c 214 s 19; 1937 c 162 s 19.] NOTES: Conflict with federal requirements— RCW 50.04.030 Benefit year. "Benefit year" with respect to each individual, means the fifty-two consecutive week period beginning with the first day of the calendar week in which the individual files an application for an initial determination and thereafter the fifty-two consecutive week period beginning with the first day of the calendar week in which the individual next files an application for an initial determination after the expiration of the individual's last preceding benefit year: PROVIDED, HOWEVER, That the foregoing limitation shall not be deemed to preclude the establishment of a new benefit year under the laws of another state pursuant to any agreement providing for the interstate combining of employment and wages and the interstate payment of benefits nor shall this limitation be deemed to preclude the commissioner from backdating an initial application at the request of the claimant either for the convenience of the department of employment security or for any other reason deemed by the commissioner to be good cause. An individual's benefit year shall be extended to be fifty-three weeks when at the expiration of fifty-two weeks the establishment of a new benefit year would result in the use of a quarter of wages in the new base year that had been included in the individual's prior base year. No benefit year will be established unless it is determined that the individual earned wages in "employment" in not less than six hundred eighty hours of the individual's base year: PROVIDED, HOWEVER, That a benefit year cannot be established if the base year wages include wages earned prior to the establishment of a prior benefit year unless the individual worked and earned wages since the last separation from employment immediately before the application for initial determination in the previous benefit year if the applicant was an unemployed individual at the time of application, or since the initial separation in the previous benefit year if the applicant was not an unemployed individual at the time of filing an application for initial determination for the previous benefit year, of not less than six times the weekly benefit amount computed for the individual's new benefit year. If an individual's prior benefit year was based on the last four completed calendar quarters, a new benefit year shall not be established until the new base year does not include any hours used in the establishment of the prior benefit year. If the wages of an individual are not based upon a fixed duration of time or if the individual's wages are paid at irregular intervals or in such manner as not to extend regularly over the period of employment, the wages for any week shall be determined in such manner as the commissioner may by regulation prescribe. Such regulation shall, so far as possible, secure results reasonably similar to those which would prevail if the individual were paid his or her wages at regular intervals. [ 1991 c 117 s 1; 1990 c 245 s 1. Prior: 1987 c 278 s 2; 1987 c 256 s 1; 1977 ex.s. c 33 s 1; 1973 c 73 s 1; 1970 ex.s. c 2 s 2; 1949 c 214 s 1; 1945 c 35 s 4; Rem. Supp. 1949 s 9998-143; prior: 1943 c 127 s 13; 1939 c 214 s 19; 1937 c 162 s 19.] NOTES: Conflict with federal requirements— RCW 50.04.040 Benefits. "Benefits" means the compensation payable to an individual, as provided in this title, with respect to his or her unemployment. [ 2010 c 8 s 13002; 1945 c 35 s 5; Rem. Supp. 1945 s 9998-144. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 219 s 19; 1937 c 162 s 19.] RCW 50.04.050 Calendar quarter. "Calendar quarter" means the period of three consecutive calendar months ending on March 31st, June 30th, September 30th, or December 31st. [ 1945 c 35 s 6; Rem. Supp. 1945 s 9998-145. Prior: 1943 c 127 s 13; 1939 c 214 s 19; 1937 c 162 s 19.] RCW 50.04.060 Commissioner. "Commissioner" means the administrative head of the state employment security department referred to in this title. [ 1947 c 215 s 1; 1945 c 35 s 7; Rem. Supp. 1947 s 9998-146. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 19; 1937 c 162 s 19.] RCW 50.04.065 Common paymaster or pay agent. (1) For purposes of this title, "common paymaster" or "common pay agent" means an independent third party who contracts with, and represents, two or more employers, and who files a combined tax report for those employers. (2) Common paymaster combined tax reporting is prohibited. "Common paymaster" does not meet the definition of a joint account under RCW 50.24.170. (3) A common pay agent or common paymaster is not an employer as defined in RCW 50.04.080 or an employing unit as defined in RCW 50.04.090. [ 2007 c 146 s 16.] NOTES: Conflict with federal requirements— RCW 50.04.070 Contributions. "Contributions" means the money payments due to the state unemployment compensation fund as provided in RCW 50.24.010 or to the special account in the administrative contingency fund under RCW 50.24.014. [ 2012 c 198 s 9; 1985 ex.s. c 5 s 4; 1983 1st ex.s. c 13 s 9; 1971 c 3 s 1; 1951 c 215 s 1; 1945 c 35 s 8; Rem. Supp. 1945 s 9998-147. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 19; 1937 c 162 s 19.] NOTES: Effective date— RCW 50.04.072 Contributions—"Contributions" and "payments in lieu of contributions" as money payments and taxes due state. The terms "contributions" and "payments in lieu of contributions" used in this title, whether singular or plural, designate the money payments to be made to the state unemployment compensation fund or to the special account in the administrative contingency fund under RCW 50.24.014 and are deemed to be taxes due to the state of Washington. [ 2012 c 198 s 10; 1985 ex.s. c 5 s 5; 1983 1st ex.s. c 13 s 10; 1971 c 3 s 3; 1959 c 266 s 8.] NOTES: Effective date— RCW 50.04.073 Contributions—As including "payments in lieu of contributions"—Scope. The term "contributions" as used in this title shall be deemed to include "payments in lieu of contributions" to the extent that such usage is consistent with the purposes of this title. Such construction shall include but not be limited to those portions of this title dealing with assessments, interest, penalties, liens, collection procedures and remedies, administrative and judicial review, and the imposition of administrative, civil and criminal sanctions. [ 1983 1st ex.s. c 23 s 1; 1971 c 3 s 4.] NOTES: Conflict with federal requirements— RCW 50.04.074 Department. "Department" means the employment security department, unless the context clearly indicates otherwise. [ 2021 c 2 s 4.] NOTES: Intent— RCW 50.04.075 Dislocated worker. (1) With respect to claims with an effective date prior to July 1, 2012, "dislocated worker" means any individual who: (a) Has been terminated or received a notice of termination from employment; (b) Is eligible for or has exhausted entitlement to unemployment compensation benefits; and (c) Is unlikely to return to employment in the individual's principal occupation or previous industry because of a diminishing demand for their skills in that occupation or industry. (2) With respect to claims with an effective date on or after July 1, 2012, "dislocated worker" means any individual who: (a) Has been involuntarily and indefinitely separated from employment as a result of a permanent reduction of operations at the individual's place of employment, has separated from a declining occupation, has separated from employment as a result of chapter 179, Laws of 2018, or has separated from employment as a result of the denial of commercial finfish net pen aquaculture lease renewal applications or the issuance of order number 202211 by the commissioner of public lands on November 17, 2022; and (b) Is eligible for or has exhausted entitlement to unemployment compensation benefits. [ 2023 c 156 s 1; 2018 c 179 s 11; 2011 c 4 s 12; 1984 c 181 s 1.] NOTES: Contingent effective date— RCW 50.04.080 Employer. "Employer" means any individual or type of organization, including any partnership, association, trust, estate, joint stock company, insurance company, limited liability company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or the legal representative of a deceased person, having any person in employment or, having become an employer, has not ceased to be an employer as provided in this title. [ 2013 c 250 s 3; 2007 c 146 s 19; 1985 c 41 s 1; 1971 c 3 s 5; 1949 c 214 s 2; 1945 c 35 s 9; Rem. Supp. 1949 s 9998-148. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 19; 1937 c 162 s 19.] NOTES: Conflict with federal requirements— RCW 50.04.090 Employing unit. "Employing unit" means any individual or any type of organization, including any partnership, association, trust, estate, joint stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal representative of a deceased person, which has or subsequent to January 1, 1937, had in its employ or in its "employment" one or more individuals performing services within this state. The state and its political subdivisions shall be deemed employing units as to any transactions occurring on or after September 21, 1977, which would render an employing unit liable for contributions, interest, or penalties under RCW 50.24.130. "Employing unit" includes Indian tribes as defined in RCW 50.50.010. [ 2013 c 250 s 4; 2007 c 146 s 20; 2001 1st sp.s. c 11 s 1; 1983 1st ex.s. c 23 s 2; 1977 ex.s. c 73 s 1; 1947 c 215 s 2; 1945 c 35 s 10; Rem. Supp. 1947 s 9998-149. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 19; 1937 c 162 s 19.] NOTES: Conflict with federal requirements— RCW 50.04.100 Employment. "Employment," subject only to the other provisions of this title, means personal service, of whatever nature, unlimited by any employment relationship as known to the common law or any other legal relationship, including service in interstate commerce, performed for wages or under any contract calling for the performance of personal services, written or oral, express or implied. Except as provided by RCW 50.04.145, personal services performed for an employing unit by one or more contractors or subcontractors acting individually or as a partnership, which do not meet the provisions of RCW 50.04.140, shall be considered employment of the employing unit: PROVIDED, HOWEVER, That such contractor or subcontractor shall be an employer under the provisions of this title in respect to personal services performed by individuals for such contractor or subcontractor. [ 2023 c 25 s 1; 1982 1st ex.s. c 18 s 14; 1945 c 35 s 11; Rem. Supp. 1945 s 9998-150. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 19; 1937 c 162 s 19.] NOTES: Intent— RCW 50.04.110 Employment—Situs of service. The term "employment" shall include an individual's entire service performed within or without or both within and without this state, if (1) The service is localized in this state; or (2) The service is not localized in any state, but some of the service is performed in this state, and (a) the base of operations, or if there is no base of operations, then the place from which such service is directed or controlled is in this state; or (b) the base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state; or (3) The service is performed within the United States, the Virgin Islands or Canada, if (a) such service is not covered under the unemployment compensation law of any other state, the Virgin Islands or Canada, and (b) the place from which the service is directed or controlled is in this state. [ 1971 c 3 s 6; 1945 c 35 s 12; Rem. Supp. 1945 s 9998-151. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 19; 1937 c 162 s 19.] NOTES: Construction— RCW 50.04.115 Employment—Out-of-state service, election. Services not covered under RCW 50.04.110 or 50.04.116 which are performed entirely without this state, with respect to no part of which contributions, interest, or penalties are required and paid under an unemployment compensation law of any other state or of the federal government, shall be deemed to be employment subject to this title if the individual performing such services is a resident of this state and the commissioner approves the election of the employing unit for whom such services are performed that the entire service of such individual shall be deemed to be employment subject to this title. [ 1983 1st ex.s. c 23 s 3; 1971 c 3 s 8; 1945 c 35 s 13; Rem. Supp. 1945 s 9998-152. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1937 c 162 s 19. Formerly RCW 50.04.130.] NOTES: Conflict with federal requirements— RCW 50.04.116 Employment—Out-of-state service, when included—"American employer" defined. The term "employment" shall include the service of an individual who is a citizen of the United States, performed outside the United States (except in Canada, and in the case of the Virgin Islands after December 31, 1971 and prior to January 1 of the year following the year in which the United States secretary of labor approves the unemployment compensation law of the Virgin Islands under section 3304(a) of the Internal Revenue Code of 1954) in the employ of an American employer (other than service which is deemed "employment" under the provisions of RCW 50.04.110 or 50.04.120 or the parallel provisions of another state's law), if: (1) The employer's principal place of business in the United States is located in this state; or (2) The employer has no place of business in the United States but: (a) The employer is an individual who is a resident of this state; or (b) The employer is a corporation which is organized under the laws of this state; or (c) The employer is a partnership or a trust and the number of the partners or trustees who are residents of this state is greater than the number who are residents of any one other state; or (3) None of the criteria in subsections (1) and (2) of this section is met but the employer has elected coverage in this state, or the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the laws of this state. (4) An "American employer", for the purposes of this section, means a person who is: (a) An individual who is a resident of the United States; or (b) A partnership if two-thirds or more of the partners are residents of the United States; or (c) A trust, if all of the trustees are residents of the United States; or (d) A corporation organized under the laws of the United States or of any state. [ 1977 ex.s. c 292 s 1; 1971 c 3 s 7.] NOTES: Effective dates— RCW 50.04.120 Employment—Localized service. Service shall be deemed to be localized within a state, if (1) the service is performed entirely within the state; or (2) the service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; for example, is temporary or transitory in nature or consists of isolated transactions. [ 1945 c 35 s 14; Rem. Supp. 1945 s 9998-153. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] RCW 50.04.125 Employment—Foreign degree-granting institutions—Employee services localized in country of domicile. The services of employees of a foreign degree-granting institution who are nonimmigrant aliens under the immigration laws of the United States, shall, for the purposes of RCW 50.04.120, be considered to be localized or principally localized, in the country of domicile of the foreign degree-granting institution as defined in RCW 28B.90.010 in those instances where the income of those employees would be exempt from taxation by virtue of the terms and provisions of any treaty between the United States and the country of domicile of the foreign degree-granting institution. However, a foreign degree-granting institution is not precluded from otherwise establishing that a nonimmigrant employee's services are, for the purpose of such statutes, principally located in its country of domicile. [ 1993 c 181 s 8.] RCW 50.04.140 Employment—Exception tests. Services performed by an individual for remuneration shall be deemed to be employment subject to this title unless and until it is shown to the satisfaction of the commissioner that: (1)(a) Such individual has been and will continue to be free from control or direction over the performance of such service, both under his or her contract of service and in fact; and (b) Such service is either outside the usual course of business for which such service is performed, or that such service is performed outside of all the places of business of the enterprises for which such service is performed; and (c) Such individual is customarily engaged in an independently established trade, occupation, profession, or business, of the same nature as that involved in the contract of service. (2) Or as a separate alternative, it shall not constitute employment subject to this title if it is shown that: (a) Such individual has been and will continue to be free from control or direction over the performance of such service, both under his or her contract of service and in fact; and (b) Such service is either outside the usual course of business for which such service is performed, or that such service is performed outside of all the places of business of the enterprises for which such service is performed, or the individual is responsible, both under the contract and in fact, for the costs of the principal place of business from which the service is performed; and (c) Such individual is customarily engaged in an independently established trade, occupation, profession, or business, of the same nature as that involved in the contract of service, or such individual has a principal place of business for the work the individual is conducting that is eligible for a business deduction for federal income tax purposes; and (d) On the effective date of the contract of service, such individual is responsible for filing at the next applicable filing period, both under the contract of service and in fact, a schedule of expenses with the internal revenue service for the type of business the individual is conducting; and (e) On the effective date of the contract of service, or within a reasonable period after the effective date of the contract, such individual has established an account with the department of revenue, and other state agencies as required by the particular case, for the business the individual is conducting for the payment of all state taxes normally paid by employers and businesses and has registered for and received a unified business identifier number from the state of Washington; and (f) On the effective date of the contract of service, such individual is maintaining a separate set of books or records that reflect all items of income and expenses of the business which the individual is conducting. [ 1991 c 246 s 6; 1945 c 35 s 15; Rem. Supp. 1945 s 9998-154. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] NOTES: Effective date— RCW 50.04.145 Employment—Exclusions. The term "employment" shall not include services which require registration under chapter 18.27 RCW or licensing under chapter 19.28 RCW rendered by an individual when: (1) The individual has been and will continue to be free from control or direction over the performance of the service, both under the contract of service and in fact; (2) The service is either outside the usual course of business for which the service is performed, or the service is performed outside of all the places of business of the enterprise for which the service is performed, or the individual is responsible, both under the contract and in fact, for the costs of the principal place of business from which the service is performed; (3) The individual is customarily engaged in an independently established trade, occupation, profession, or business, of the same nature as that involved in the contract of service, or the individual has a principal place of business for the business the individual is conducting that is eligible for a business deduction for federal income tax purposes, other than that furnished by the employer for which the business has contracted to furnish services; (4) On the effective date of the contract of service, the individual is responsible for filing at the next applicable filing period, both under the contract of service and in fact, a schedule of expenses with the internal revenue service for the type of business the individual is conducting; (5) On the effective date of the contract of service, or within a reasonable period after the effective date of the contract, the individual has an active and valid certificate of registration with the department of revenue, and an active and valid account with any other state agencies as required by the particular case, for the business the individual is conducting for the payment of all state taxes normally paid by employers and businesses and has registered for and received a unified business identifier number from the state of Washington; (6) On the effective date of the contract of service, the individual is maintaining a separate set of books or records that reflect all items of income and expenses of the business that the individual is conducting; and (7) On the effective date of the contract of service, the individual has a valid contractor registration pursuant to chapter 18.27 RCW or an electrical contractor license pursuant to chapter 19.28 RCW. [ 2008 c 102 s 1; 1983 1st ex.s. c 23 s 25; 1982 1st ex.s. c 18 s 13.] NOTES: Conflict with federal requirements— RCW 50.04.148 Employment—Services performed by musician or entertainer. (1) The term "employment" shall not include services performed by a musician or entertainer under a written contract with a purchaser of the services for a specific engagement or engagements when such musician or entertainer performs no other duties for the purchaser and is not regularly and continuously employed by the purchaser. The contract shall designate the leader of the music or entertainment group. A music or entertainment business or a leader of a music or entertainment group shall be considered an employer and not a purchaser of music or entertainment services. (2) Any musician or entertainer who performs for a music or entertainment business or as a member of a music or entertainment group is deemed an employee of the business or group and the business or the leader of the group shall be required to register as an employer with the department. (3) Purchasers of services under subsection (1) of this section shall not be subject to RCW 50.24.130 relating to a principal's liability for unpaid contributions if the services are purchased from a business or group registered as an employer with the department. (4) The term "music or entertainment business" or "group" as used in this section means an employer whose principal business activity is music or entertainment. The term does not include those entities who provide music or entertainment for members or patrons incidental to their principal business activity, and does not include an individual employing musicians or entertainers on a casual basis. [ 1985 c 47 s 1.] NOTES: Effective date— RCW 50.04.150 Employment—Agricultural labor. Except as otherwise provided in RCW 50.04.155, the term "employment" shall not include service performed in agricultural labor by individuals who are enrolled as students and regularly attending classes, or are between two successive academic years or terms, at an elementary school, a secondary school, or an institution of higher education as defined in RCW 50.44.037 and in the case of corporate farms not covered under RCW 50.04.155, the provisions regarding family employment in RCW 50.04.180 shall apply. Agricultural labor is defined as services performed: (1) On a farm, in the employ of any person, in connection with the cultivation of the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and furbearing animals and wild life, or in the employ of the owner or tenant or other operator of a farm in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment; or (2) In packing, packaging, grading, storing, or delivering to storage, or to market or to a carrier for transportation to market, any agricultural or horticultural commodity; but only if such service is performed as an incident to ordinary farming operations. The exclusions from the term "employment" provided in this paragraph shall not be deemed to be applicable with respect to commercial packing houses, commercial storage establishments, commercial canning, commercial freezing, or any other commercial processing or with respect to services performed in connection with the cultivation, raising, harvesting and processing of oysters or raising and harvesting of mushrooms or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption. [ 1989 c 380 s 78; 1977 ex.s. c 292 s 2; 1957 c 264 s 1; 1947 c 215 s 3; 1945 c 35 s 16; Rem. Supp. 1945 s 9998-155. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] NOTES: Effective date— RCW 50.04.152 Employment—Farm internship program. (1) Except for services subject to RCW 50.44.010, 50.44.020, 50.44.030, or 50.50.010, the term "employment" does not include service performed in agricultural labor by a farm intern providing his or her services under a farm internship program as established in RCW 49.12.471. (2) For purposes of this section, "agricultural labor" means: (a) Services performed on a farm, in the employ of any person, in connection with the cultivation of the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and furbearing animals and wildlife, or in the employ of the owner or tenant or other operator of a farm in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment; (b) Services performed in packing, packaging, grading, storing, or delivering to storage, or to market or to a carrier for transportation to market, any agricultural or horticultural commodity; but only if such service is performed as an incident to ordinary farming operations. The exclusions from the term "employment" provided in this subsection (2)(b) are not applicable with respect to commercial packing houses, commercial storage establishments, commercial canning, commercial freezing, or any other commercial processing or with respect to services performed in connection with the cultivation, raising, harvesting, and processing of oysters or raising and harvesting of mushrooms; or (c) Direct local sales of any agricultural or horticultural commodity after its delivery to a terminal market for distribution or consumption. [ 2023 c 269 s 4; 2020 c 212 s 2.] NOTES: Findings— RCW 50.04.155 Service performed in agricultural labor for farm operator or crew leader. (1) Service performed in agricultural labor on and after January 1, 1978, for a farm operator or crew leader will be deemed services in employment if the farm operator or crew leader: (a) Paid twenty thousand dollars or more as remuneration to individuals employed in agricultural labor during any calendar quarter in the current or preceding calendar year; or (b) Employed ten or more individuals in agricultural labor for some portion of the day in each of twenty different calendar weeks in either the current or preceding calendar year regardless of whether they were employed at the same moment of time or whether or not the weeks were consecutive. (2) A farm operator is the owner or tenant of the farmlands who stands to gain or lose economically from the operations of the farm. Employment will be considered employment by the farm operator unless it is established to the satisfaction of the commissioner that the services were performed in the employ of a crew leader. The risk of nonpersuasion is upon the farm operator. The operator will nonetheless be liable for contributions under RCW 50.24.130 even though services performed on the operator's farmlands would not be sufficient to bring the services under the term employment if services performed on the operator's land in the employ of a crew leader would be covered and the crew leader has failed to pay contributions on the services. For the purposes of the preceding sentence and RCW 50.24.130, all moneys paid or payable to the crew leader by the farm operator shall be deemed paid for services unless there is a written contract clearly specifying the amounts of money to be attributed to items other than services of the crew leader or the crew leader's employees. (3) For the purposes of this section, a crew leader is a person who furnishes individuals to perform services in agricultural labor for the benefit of any other person, who pays for the services performed in agricultural labor (either on his or her own behalf or on behalf of the other person), and who has not made a written agreement making himself or herself an employee of the other person: PROVIDED, That no person shall be deemed a crew leader unless he or she is established independently of the person for whom the services are performed and either has a valid certificate of registration under the farm labor contractor registration act of 1963 or substantially all the members of his or her crew operate or maintain tractors, mechanized harvesting or crop dusting equipment, or any other mechanized equipment which is provided by the crew leader. [ 1977 ex.s. c 292 s 3.] NOTES: Effective dates— RCW 50.04.160 Employment—Domestic service. Services performed in domestic service in a private home, local college club, or local chapter of a college fraternity or sorority shall not be considered services in employment unless the services are performed after December 31, 1977, for a person who paid remuneration of one thousand dollars or more to individuals employed in this domestic service in any calendar quarter in the current or the preceding calendar year. The terms local college club and local chapter of a college fraternity or sorority shall not be deemed to include alumni clubs or chapters. [ 1977 ex.s. c 292 s 4; 1947 c 215 s 4; 1945 c 35 s 17; Rem. Supp. 1947 s 9998-156. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] NOTES: Effective dates— RCW 50.04.165 Employment—Corporate officers—Election of coverage—Notification. Services performed by a person appointed as an officer of a corporation under RCW 23B.08.400, other than those covered by chapters 50.44 and 50.50 RCW, shall not be considered services in employment. However, a corporation may elect to cover not less than all of its corporate officers under RCW 50.24.160. If an employer does not elect to cover its corporate officers under RCW 50.24.160, the employer must notify its corporate officers in writing that they are ineligible for unemployment benefits. However, if the employer fails to provide notice, the individual's status as a corporate officer is unchanged and the person remains ineligible for unemployment benefits. [ 2013 c 250 s 2; 2007 c 146 s 4; 1993 c 290 s 2; 1993 c 58 s 1; 1991 c 72 s 57; 1986 c 110 s 1; 1983 1st ex.s. c 23 s 4; 1981 c 35 s 13.] NOTES: Conflict with federal requirements— RCW 50.04.170 Employment—Maritime service—Exceptions. (1)(a) Except for services subject to RCW 50.44.010, 50.44.020, 50.44.030, or 50.50.010, the term "employment" includes an individual's entire service as an officer or member of a crew of an American vessel wherever performed and whether in intrastate or interstate or foreign commerce, if the employer maintains within this state at the beginning of the pay period an operating office from which the operations of the vessel are ordinarily and regularly supervised, managed, directed, and controlled. (b) The term "employment" does not include: (i) Services performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the owner or operator of the boat under which: (A) The individual does not receive any cash remuneration except as provided in (b)(i)(B) and (C) of this subsection; (B) The individual receives a share of the boat's, or the boats' in the case of a fishing operation involving more than one boat, catch of fish or other forms of aquatic animal life or a share of the proceeds from the sale of the catch; and (C) The amount of the individual's share depends on the amount of the boat's, or the boats' in the case of a fishing operation involving more than one boat, catch of fish or other forms of aquatic animal life, but only if the operating crew of the boat, or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat, is normally made up of fewer than ten individuals. (ii) Services performed as an officer or member of the crew of a vessel not an American vessel and services on or in connection with an American vessel under a contract of service which is not entered into within the United States and during the performance of which the vessel does not touch at a port of the United States. (2) For the purposes of this section, "American vessel" means any vessel documented or numbered under the laws of the United States, and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any state. [ 2013 c 75 s 2; 1949 c 214 s 3; 1947 c 215 s 5; 1945 c 35 s 18; Rem. Supp. 1949 s 9998-157. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] NOTES: Conflict with federal requirements— RCW 50.04.180 Family employment. The term "employment" shall not include service performed by an individual in the employ of his or her spouse, nor shall it include service performed by an unmarried individual under the age of eighteen years in the employ of his or her parent or stepparent. [ 1973 c 73 s 2; 1951 c 265 s 6; 1945 c 35 s 19; Rem. Supp. 1945 s 9998-158. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] NOTES: Effective dates— RCW 50.04.205 Services performed by aliens. Except as provided in RCW 50.04.206, services performed by aliens legally or illegally admitted to the United States shall be considered services in employment subject to the payment of contributions to the extent that services by citizens are covered. [ 1990 c 245 s 2; 1977 ex.s. c 292 s 5.] NOTES: Conflict with federal requirements— RCW 50.04.206 Employment—Nonresident alien. The term "employment" shall not include service that is performed by a nonresident alien for the period he or she is temporarily present in the United States as a nonimmigrant under subparagraph (F), (H)(ii), (H)(iii), or (J) of section 101(a)(15) of the federal immigration and naturalization [nationality] act, as amended, and that is performed to carry out the purpose specified in the applicable subparagraph of the federal immigration and naturalization [nationality] act. [ 2006 c 13 s 22. Prior: 2003 2nd sp.s. c 4 s 27; 1990 c 245 s 3.] NOTES: Retroactive application— RCW 50.04.210 Employment—Foreign governmental service. The term "employment" shall not include service performed in the employ of any other state or its political subdivisions, or of the United States government, or of any instrumentality of any other state or states or their political subdivisions, or the United States; except that if the congress of the United States shall permit states to require any instrumentality of the United States to make payments into an unemployment fund under a state unemployment compensation act, then, to the extent permitted by congress, and from and after the date when such permission becomes effective all the provisions of this title shall be applicable to such instrumentalities and to services performed for such instrumentalities in the same manner, to the same extent and on the same terms as to all other employers, employing units, individuals and services: PROVIDED, That if this state should not be certified by the social security board under section 903 of the social security act, as amended, for any year, then the payment required of such instrumentalities with respect to such year shall be deemed to be erroneously collected and shall be refunded by the commissioner from the fund in accordance with the provisions of this title relating to adjustments and refunds of contributions, interest, or penalties which have been paid. [ 1983 1st ex.s. c 23 s 5; 1945 c 35 s 22; Rem. Supp. 1945 s 9998-161. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] NOTES: Conflict with federal requirements— RCW 50.04.220 Employment—Service covered by federal act. The term "employment" shall not include service with respect to which unemployment compensation is payable under an unemployment compensation system established by an act of congress: PROVIDED, That the commissioner is hereby authorized to enter into agreements with the proper agencies under such act of congress, which agreements shall become effective ten days after publication thereof in the manner provided in this title for publication of general rules, to provide reciprocal treatment to individuals who have, after acquiring potential rights to benefits under this title, acquired right to unemployment compensation under such act of congress, or who have, after acquiring potential rights to unemployment compensation under such act of congress, acquired rights to benefits under this title. [ 1945 c 35 s 23; Rem. Supp. 1945 s 9998-162. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] RCW 50.04.223 Employment—Massage therapist. The term "employment" does not include services performed by a massage therapist licensed under chapter 18.108 RCW in a massage business if the use of the business facilities is contingent upon compensation to the owner of the business facilities and the person receives no compensation from the owner for the services performed. This exemption does not include services performed by a massage therapist for an employer under chapter 50.44 RCW. [ 2016 c 41 s 26; 1994 c 3 s 2; 1993 c 167 s 1.] NOTES: Effective date— RCW 50.04.225 Employment—Barber and cosmetology services. The term "employment" does not include services performed in a barber shop or cosmetology shop by persons licensed under chapter 18.16 RCW if the person is a booth renter as defined in *RCW 18.16.020. [ 1991 c 324 s 17; 1985 c 7 s 117; 1982 1st ex.s. c 18 s 20.] NOTES: *Reviser's note: RCW 50.04.230 Employment—Services of insurance agent, broker, or solicitor, real estate broker or real estate salesperson, and investment company agent or solicitor. The term "employment" shall not include service performed by an insurance agent, insurance broker, or insurance solicitor or a real estate broker or a real estate salesperson to the extent he or she is compensated by commission and service performed by an investment company agent or solicitor to the extent he or she is compensated by commission. The term "investment company", as used in this section is to be construed as meaning an investment company as defined in the act of congress entitled "Investment Company Act of 1940." [ 2010 c 8 s 13003; 1991 c 246 s 7; 1947 c 5 s 24; 1945 c 35 s 24; Rem. Supp. 1947 s 9998-162a.] NOTES: Effective date— RCW 50.04.232 Employment—Travel services. The term "employment" shall not include service performed by an outside agent who sells or arranges for travel services that are provided to a travel agent as defined and registered under RCW 19.138.021, to the extent the outside agent is compensated by commission. [ 1995 c 242 s 1.] NOTES: Conflict with federal requirements— RCW 50.04.235 Employment—Outside salesperson paid by commission. The term "employment" shall not include services as an outside salesperson of merchandise paid solely by way of commission; and such services must have been performed outside of all the places of business of the enterprises for which such services are performed only. [ 2010 c 8 s 13004; 1957 c 181 s 1.] RCW 50.04.240 Employment—Newspaper vendor, carrier, or delivery person. The term "employment" shall not include services performed by a newspaper vendor, carrier, or delivery person selling or distributing newspapers on the street, to offices, to businesses, or from house to house and any freelance news correspondent or "stringer" who, using his or her own equipment, chooses to submit material for publication for free or a fee when such material is published. [ 2013 c 141 s 2; 2007 c 218 s 85; 1945 c 35 s 25; Rem. Supp. 1945 s 9998-163. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] NOTES: Intent— RCW 50.04.245 Employment—Services performed for temporary services agency, employee leasing agency, or services referral agency—Amateur sports officials—Definitions. (1) Subject to the other provisions of this title, personal services performed for, or for the benefit of, a third party pursuant to a contract with a temporary staffing services company or services referral agency constitutes employment for the temporary staffing services company or services referral agency when the agency is responsible, under contract or in fact, for the payment of wages in remuneration for the services performed. (2) The temporary staffing services company or services referral agency is considered the employer as defined in RCW 50.04.080. (3) Services performed by amateur sports officials, on a contest-by-contest basis, for interscholastic and youth or adult recreational sports contests are not considered employment for a services referral agency if the agency is not responsible for payment to the amateur sports officials unless and until the agency is paid or reimbursed by a third party. (4) For the purposes of this section: (a) "Temporary staffing services company" means an individual or entity that engages in: Recruiting and hiring its own employees; finding other organizations that need the services of those employees; and assigning those employees on a temporary basis to perform work at or services for a client to support or supplement the client's workforces, or to provide assistance in special work situations, such as employee absences, skill shortages, and seasonal workloads, or to perform special assignments or projects, all under the direction and supervision of the client. "Temporary staffing services company" does not include professional employer organizations as defined in RCW 50.04.298, permanent employee leasing, or permanent employee placement services. (b) "Services referral agency" means an individual or entity other than a professional employer organization as defined in RCW 50.04.298 that is engaged in the business of offering the services of one or more individuals to perform specific tasks for a third party. (c) "Amateur sports official" means any person who serves as a neutral participant in any sports contest where the players are not compensated including, but not limited to, an umpire, referee, judge, linesperson, scorekeeper, timekeeper, or organizer. [ 2011 c 264 s 1; 2007 c 146 s 14; 1995 c 120 s 1.] NOTES: Conflict with federal requirements— RCW 50.04.246 Employment—Amateur sports officials. Except for services subject to RCW 50.44.010, 50.44.020, 50.44.030, or 50.50.010, the term "employment" shall not include services performed by amateur sports officials, on a contest-by-contest basis, for interscholastic and youth or adult recreational sports contests. For purposes of this section, "amateur sports official" means any person who serves as a neutral participant in any sports contest where the players are not compensated , including but not limited to, an umpire, referee, judge, linesperson, scorekeeper, timekeeper, or organizer, and who is not otherwise employed by the sponsor of the sports contest. [ 2011 c 264 s 2.] RCW 50.04.248 Employment—Third-party payer. (1) Subject to the other provisions of this title, personal services performed for, or for the benefit of, an employer who utilizes a third-party payer constitutes employment for the employer. The third-party payer is not considered the employer as defined in RCW 50.04.080. (2) For purposes of this section, "third-party payer" means an individual or entity that enters into an agreement with one or more employers to provide administrative, human resource, or payroll administration services, but does not provide an employment or coemployment relationship. Temporary staffing services companies, services referral agencies, professional employer organizations, and labor organizations are not third-party payers. [ 2007 c 146 s 15.] NOTES: Conflict with federal requirements— RCW 50.04.255 Employment—Appraisal practitioner services. The term "employment" does not include services performed by an appraisal practitioner certified or licensed under chapter 18.140 RCW in an appraisal business if the use of the business facilities is contingent upon compensation to the owner of the business facilities and the person receives no compensation from the owner for the services performed. This exemption does not include services performed by an appraisal practitioner certified or licensed under chapter 18.140 RCW for an employer under chapter 50.44 RCW. [ 1996 c 182 s 14.] NOTES: Effective dates— RCW 50.04.265 Employment—Indian tribes. The term "employment" includes services performed in the employ of an Indian tribe as provided in RCW 50.50.010. [ 2001 1st sp.s. c 11 s 2.] NOTES: Conflict with federal requirements— RCW 50.04.270 Employment—Casual labor. The term "employment" shall not include casual labor not in the course of the employer's trade or business (labor which does not promote or advance the trade or business of the employer). Temporary labor in the usual course of an employer's trade or business or domestic services as defined in RCW 50.04.160 shall not be deemed to be casual labor. [ 1977 ex.s. c 292 s 7; 1945 c 35 s 28; Rem. Supp. 1945 s 9998-166. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] NOTES: Effective dates— RCW 50.04.275 Employment—Small performing arts. The term "employment" shall not include services performed by a person who is participating in a performance sponsored by an employer whose North American industry classification system code is within "711110," "711120," "711130," or "712110," so long as the person receives no remuneration other than a nominal stipend and the employer does not have more than three individuals in its employ during any portion of a day during the calendar year. For purposes of this section, "stipend" means a fixed sum of money paid periodically to defray expenses. The stipend is presumed to defray the person's incidental expenses involved in participating in the performance, including, but not limited to, meals, transportation, lodging, costumes, supplies, and child care. [ 2007 c 366 s 1.] RCW 50.04.280 Employment—"Pay period" determination. If the services performed during one-half or more of any pay period by an individual for an employing unit constitute employment, all of the services of such individual for such period shall be deemed to be employment, but if the services performed during more than one-half of any such pay period by an individual for an employing unit do not constitute employment, then none of the services of such individual on behalf of such employing unit for such period shall be deemed to be employment. As used in this paragraph, the term "pay period" means a period of not more than thirty-one consecutive days for which a payment of remuneration is ordinarily made to an individual by the employing unit. [ 1945 c 35 s 29; Rem. Supp. 1945 s 9998-167. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] RCW 50.04.290 Employment office. "Employment office" means a free public employment office, or branch thereof, operated by this or any other state as a part of a state controlled system of public employment offices, or by a federal agency or any agency of a foreign government charged with the administration of an unemployment compensation program or free public employment offices. All claims for unemployment compensation benefits, registrations for employment, and all job or placement referrals received or made by any of the employment offices as above defined and pursuant to regulation of the commissioner subsequent to December 31, 1941, are hereby declared in all respects to be valid. The commissioner is authorized to make such investigation, secure and transmit such information, make available such services and facilities and exercise such of the other powers provided herein with respect to the administration of this title as he or she deems necessary or appropriate to facilitate the administration of any state or federal unemployment compensation or public employment service law and in like manner to accept and utilize information, services, and facilities made available to the state by the agency charged with the administration of any such unemployment compensation or public employment service law. Any such action taken by the commissioner subsequent to December 31, 1941, is hereby declared to be in all respects valid. [ 2010 c 8 s 13005; 1945 c 35 s 30; Rem. Supp. 1945 s 9998-168. Prior: 1943 c 127 s 13; 1941 c 253 s 14.] RCW 50.04.293 Misconduct. With respect to claims that have an effective date before January 4, 2004, "misconduct" means an employee's act or failure to act in willful disregard of his or her employer's interest where the effect of the employee's act or failure to act is to harm the employer's business. [ 2006 c 13 s 8. Prior: 2003 2nd sp.s. c 4 s 5; 1993 c 483 s 1.] NOTES: Retroactive application— RCW 50.04.294 Misconduct—Gross misconduct. With respect to claims that have an effective date on or after January 4, 2004: (1) "Misconduct" includes, but is not limited to, the following conduct by a claimant: (a) Willful or wanton disregard of the rights, title, and interests of the employer or a fellow employee; (b) Deliberate violations or disregard of standards of behavior which the employer has the right to expect of an employee; (c) Carelessness or negligence that causes or would likely cause serious bodily harm to the employer or a fellow employee; or (d) Carelessness or negligence of such degree or recurrence to show an intentional or substantial disregard of the employer's interest. (2) The following acts are considered misconduct because the acts signify a willful or wanton disregard of the rights, title, and interests of the employer or a fellow employee. These acts include, but are not limited to: (a) Insubordination showing a deliberate, willful, or purposeful refusal to follow the reasonable directions or instructions of the employer; (b) Repeated inexcusable tardiness following warnings by the employer; (c) Dishonesty related to employment, including but not limited to deliberate falsification of company records, theft, deliberate deception, or lying; (d) Repeated and inexcusable absences, including absences for which the employee was able to give advance notice and failed to do so; (e) Deliberate acts that are illegal, provoke violence or violation of laws, or violate the collective bargaining agreement. However, an employee who engages in lawful union activity may not be disqualified due to misconduct; (f) Violation of a company rule if the rule is reasonable and if the claimant knew or should have known of the existence of the rule; or (g) Violations of law by the claimant while acting within the scope of employment that substantially affect the claimant's job performance or that substantially harm the employer's ability to do business. (3) "Misconduct" does not include: (a) Inefficiency, unsatisfactory conduct, or failure to perform well as the result of inability or incapacity; (b) Inadvertence or ordinary negligence in isolated instances; (c) Good faith errors in judgment or discretion; or (d)(i) A health care worker who left work for the period of quarantine consistent with the recommended guidance from the United States centers for disease control and prevention or subject to the direction of the state or local health jurisdiction because of exposure to or contracting the disease that is the subject of the declaration of the public health emergency. (ii) For purposes of this subsection, "health care worker" means an individual who worked at a health care facility as defined in RCW 9A.50.010, and was directly involved in the delivery of health services. (4) "Gross misconduct" means a criminal act in connection with an individual's work for which the individual has been convicted in a criminal court, or has admitted committing, or conduct connected with the individual's work that demonstrates a flagrant and wanton disregard of and for the rights, title, or interest of the employer or a fellow employee. [ 2021 c 251 s 1; 2006 c 13 s 9. Prior: 2003 2nd sp.s. c 4 s 6.] NOTES: Conflict with federal requirements— RCW 50.04.295 Payments in lieu of contributions. "Payments in lieu of contributions" means money payments due to the state unemployment compensation fund as provided in RCW 50.44.060. [ 1971 c 3 s 2.] NOTES: Construction— RCW 50.04.298 Professional employer organizations—Coemployment—Covered employee. For the purposes of this title: (1) "Professional employer organization" means a person or entity that enters into an agreement with one or more client employers to provide professional employer services. "Professional employer organization" includes entities that use the term "staff leasing company," "permanent leasing company," "registered staff leasing company," "employee leasing company," "administrative employer," or any other name, when they provide professional employer services to client employers. The following are not classified as professional employer organizations: Independent contractors in RCW 50.04.140; temporary staffing services companies and services referral agencies as defined in RCW 50.04.245; third-party payers as defined in RCW 50.04.248; or labor organizations. (2) "Client employer" means any employer who enters into a professional employer agreement with a professional employer organization. (3) "Coemployer" means either a professional employer organization or a client employer that has entered into a professional employer agreement. (4) "Covered employee" means an individual performing services for a client employer that constitutes employment under this title. (5) "Professional employer services" means services provided by the professional employer organization to the client employer, which include, but are not limited to, human resource functions, risk management, or payroll administration services, in a coemployment relationship. (6) "Coemployment relationship" means a relationship that is intended to be ongoing rather than temporary or project-specific, where the rights, duties, and obligations of an employer in an employment relationship are allocated between coemployers pursuant to a professional employer agreement and state law. A coemployment relationship exists only if a majority of the employees performing services to a client employer, or to a division or work unit of a client employer, are covered employees. In determining the allocation of rights and obligations in a coemployment relationship: (a) The professional employer organization has only those employer rights and is subject only to those obligations specifically allocated to it by the professional employer agreement or state law; (b) The client employer has those rights and obligations allocated to it by the professional employer agreement or state law, as well as any other right or obligation of an employer that is not specifically allocated by the professional employer agreement or state law. (7) "Professional employer agreement" means a written contract between a client employer and a professional employer organization that provides for: (a) The coemployment of covered employees; and (b) the allocation of employer rights and obligations between the client and the professional employer organization with respect to the covered employees. [ 2007 c 146 s 8.] NOTES: Report on implementation and impact— RCW 50.04.299 Public health emergency. "Public health emergency" means a declaration or order that covers the jurisdiction where the unemployed individual was working on the date the individual became unemployed concerning any dangerous, contagious, or infectious diseases, including a pandemic, and is issued as follows: (1) The president of the United States has declared a national or regional emergency; (2) The governor of Washington declared a state of emergency under RCW 43.06.010(12); or (3) The governor or state executive of another state where the unemployed individual was working at the time of the declaration declared a state of emergency. [ 2021 c 2 s 3.] NOTES: Intent— RCW 50.04.300 State. "State" includes, in addition to the states of the United States of America, the District of Columbia, the Virgin Islands, and the Commonwealth of Puerto Rico. [ 1977 ex.s. c 292 s 8; 1971 c 3 s 10; 1945 c 35 s 31; Rem. Supp. 1945 s 9998-169. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 16; 1937 c 162 s 19.] NOTES: Effective dates— RCW 50.04.310 Unemployed individual—Individual not unemployed—Unemployed corporate officer—Corporate officer not unemployed. (1) An individual: (a) Is "unemployed" in any week during which the individual performs no services and with respect to which no remuneration is payable to the individual, or in any week of