TAX INFORMATION A handbook for Washington state employers

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1 Unemploymen Insurance TAX INFORMATION A handbook for Washingon sae employers Revised Ocober 2014

2 This book provides an overview and general guidance abou unemploymen axes I does no serve as law Specific laws can be viewed a esdwagov; selec Laws & regulaions a he boom of he page For more informaion abou unemploymen axes click on For businesses a he op of he Web page You can search for key words such as legislaion or unemploymen axes To reach an Employmen Securiy ax-accoun specialis see page 24

3 Index Who mus pay unemploymen axes 2 Excepions o he rule Wha is axed 4 Unregisered employers Wha are considered wages Wha are no considered wages Hours you mus repor When axes are due 5 Tax calendar Filing and paying axes 6 Choose a filing ool You can file online Daa-sharing noice Undersanding penalies and ineres 8 Unregisered employers Lae filing Misrepresening payroll Failing o keep records Avoid common misakes Incorrec forma Penaly amouns Incomplee repors Deermining your ax rae 10 Deermining if you are a qualified employer Deermining your ax rae if you are qualified Wha if you are no a qualified employer? Governmen eniies and non-profis Financing he sysem: where your ax dollars go 11 Sae axes Federal axes Exended benefis Conrolling your unemploymen coss 12 Review employer noices o help preven fraud Sae Unemploymen Tax Ac (SUTA) dumping Underground economy Oher ips for prevening fraud Failing o regiser Repor all new hires Reduce your federal ax rae Increase your fuure savings by paying down your ax rae Shared Work: an alernaive o layoffs Undersanding audis 14 Tax audis Volunary-review program Record-keeping requiremens 15 New-employee informaion Keep complee records Reques for relief of benefi charges agains your accoun Your righ o appeal 16 When o file an appeal How o file an appeal Where o file an appeal Wha happens nex? Wha if you sill disagree? Limied English skills Forms and noices 17 Tax forms and noices Benefis-relaed forms and noices Samples of key ax forms 19 Glossary 21 Conac informaion 24 Employer Helpline Oher Resources

4 Who mus pay unemploymen axes Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages If your business has employees you mus regiser repor wages and pay unemploymen axes There are a few excepions which are discussed furher in he handbook Your ax obligaion begins wih your firs employee or he firs payroll This includes par-ime and emporary employees You are considered a covered employer if your business is required o file and pay unemploymen-insurance axes because your employees are covered by unemploymen benefis if hey lose heir jobs Governmen agencies privae non-profi organizaions (501(c)(3)) and federally recognized Indian ribes may reimburse he deparmen for benefis paid (see page 10) You may no repor employees for more han one employer under a join accoun unless you are pre-approved To reques join accoun reporing call he Regisraion Inquiry Sandards & Coordinaion Uni a To learn more read he regulaion WAC Beginning December corporae officers are auomaically exemp from unemploymen insurance unless he corporaion requess coverage and Employmen Securiy approves i By law corporaions mus eiher cover all corporae officers or none of hem If you have no submied a Volunary Elecion Form and have no received approval from Employmen Securiy your corporae officers are no covered for unemploymen insurance Employers now mus include he dae of hire in all new-hire repors o he Deparmen of Social & Healh Services (DSHS) This ani-fraud measure helps idenify anyone who is receiving unemploymen benefis afer reurning o work Ge more informaion a hps://securedshswagov/dcsonline Excepions o he rule Some ypes of businesses may no have o repor all employees Non-covered employees are no eligible for unemploymen benefis Small-farm operaor If you operae a small farm wih a quarerly payroll of less han $20000 and fewer han 10 employees you do no repor your spouse children under 18 or suden workers You mus repor and pay axes on all oher employees Domesic services If you hire someone o perform domesic services in a privae home college club fraerniy or sororiy you do no repor unil you pay wages of $1000 or more per quarer If your payroll reaches $1000 in any quarer you mus repor wages for he enire year Non-profi preschool If you operae a privae non-profi preschool you do no repor if you employ fewer han four employees Business owner If you own a business or are a member of a limied liabiliy company or limied liabiliy parnership you do no repor owners bu you mus repor all employees Sole proprieors should no repor heir spouses or unmarried children under age 18 Small fishing boa operaor If you operae a boa wih fewer han 10 workers and are a Small fishing boa operaor engaged in caching fish or oher aquaic animals and your workers are paid by receiving a share of he boa s cach you do no have o repor hese employees You may choose o cover a boa s crew by submiing a Volunary Elecion Form which mus be approved by he Employmen Securiy Deparmen Oher ypes of employees you may no have o repor and who may no be eligible o receive unemploymen benefis include: Independen conracors (self-employed) as defined under RCW or RCW Non-residen aliens who are emporarily in he Unied Saes as a non-immigran (visa classificaion F H-2A H-2B H-3 or J) Ouside commissioned salespeople of angible merchandise Eleced governmen officials Church employees Licensed insurance agens paid by commission Licensed real esae agens or brokers Unemploymen Insurance Page 2 Tax Informaion

5 Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages Licensed appraisers who pay heir own coss of using he employer s faciliy and receive no compensaion from he owner Ouside ravel agens paid by commission Work-sudy sudens as long as he employer is a nonprofi 501(c)(3) sae governmen or local governmen If you are unsure wheher you have o repor and pay unemploymen axes conac he Tax Accoun Managemen Cener a or call (See conac numbers page 24) Employers wih exemp employees may elec o pay unemploymen axes for your employees This includes corporaions wih zero employees and only corporae officers To apply o be a covered employer submi he Volunary Elecion Form (EMS 5203) We will decide if you are eligible for volunary coverage Unemploymen Insurance Page 3 Tax Informaion

6 Wha is axed Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages You pay unemploymen axes on gross wages up o 80 percen of he average wage for he sae (he axable wage base) Wages are axable wheher paid as a fixed salary on an hourly rae or on a piece-rae basis You mus repor all wages you pay an employee each quarer even hose ha exceed he axable wage base (excess wages) All wages mus be repored for he quarer you paid hem along wih hours worked Unregisered employers Failing o regiser a business wih he deparmen could resul in a penaly See page 8 Wha are considered wages? Wages are defined as all compensaion (remuneraion) paid o an employee including: Salary commissions bonuses and value of gifs before deducions Compensaion paid in lieu of cash Tips ha are repored for federal income-ax purposes Vacaion and holiday pay Unsegregaed expense allowances Severance pay or pay in lieu of noice An employee s enire gross pay if he or she shares he cos of a 401(K) or cafeeria plan hrough salary reducion Meals and lodging if you require an employee o ea and live on sie and he oal value of meals and lodging is 25 percen or more of oal compensaion (value plus salary) Wha are no considered wages? For he purpose of unemploymen axes wages do no include: Sick leave (if you have a qualified plan) Allocaed ips Jury-duy pay no repored for federal income-ax purposes Deah benefis Employee-exercised sock opions are no repored as wages and you do no pay axes on hem You should repor sock opions in box 11 on he Quarerly Tax Repor (EMS 5208A) Hours you mus repor When compleing your ax and wage repors you mus repor hours for: All hours worked during he quarer Vacaion pay Repor he hours for leave wih pay If you make a cash paymen in place of vacaion ime do no repor hose hours Overime Repor acual hours worked Commissioned and piecework employees Repor acual hours worked If hours are no racked repor 40 hours per week for full-ime employees Pay in lieu of noice Repor he hours ha would have been worked Salaried employees Repor acual hours If hours are no racked repor 40 hours per week Paymen oher han cash Repor acual hours worked Failing o repor hours may resul in a penaly (see page 9) For severance pay bonuses ips and faculy employee please see WAC or conac us (see conacs on page 24) Here is a handy place o view informaion concerning reporing of zero (0) hours hp://wwwesdwagov/uiax/axreporsandraes/ fileandpayaxes/reporing-zero-hoursphp Noe: Do no repor fracions of hours round up o he nex whole number Unemploymen Insurance Page 4 Tax Informaion

7 When axes are due Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages You mus file all of your ax and wage repors and pay your axes by he las day of he monh following he las day of each quarer If you file a lae repor we will charge you a penaly (see page 8) Tax calendar Quarer January February March One (Q1) Q4 axes due 1/31 Q1 ends 3/31 Quarer April May June Two (Q2) Q1 axes due 4/30 Q2 ends 6/30 Quarer July Augus Sepember Three (Q3) Q2 axes due 7/31 Q3 ends 9/30 Quarer Ocober November December Four (Q4) Q3 axes due 10/31 Q4 ends 12/31 When a due dae falls on a weekend or sae holiday your repor may be posmarked he following business day For more specific informaion abou ax due daes see WAC Reimbursable-accoun paymens are due one monh afer he axable-accoun schedule Unemploymen Insurance Page 5 Tax Informaion

8 Filing and paying axes Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages Choose a filing ool ha bes fis your needs a esdwagov/file-axes Services available Employer Accoun Managemen Services (EAMS) File pay and manage your accoun online UIWebTax Quick-file your curren quarer or lae filing Filing quarerly axes X X Make online paymens X X File online - pay by check X X Manage or updae X* your accoun Ge accoun balance X* Auo-calculae X* excess wages View your ax rae X X Ge online help X View and prin prior X* quarerly ax repor Submi amended repors X* elecronically File muliiple accouns X in one file (bulk filing) * Access o secure services requires a one-ime auhorizaion from owners or officers Paymen opion: epay is an elecronic paymen mehod ha allows you o submi a paymen online from your checking accoun When you use epay you can schedule paymen for he acual due dae even if you file your repors a an earlier ime Unemploymen Insurance Page 6 Tax Informaion

9 Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages You can file online If you do no have any employees on payroll for a given quarer you sill need o file a ax repor Failing o do so will resul in a penaly (see page 8) You can file online or call he Washingon Employer Help Line oll free a (see page 25) You will need your personal idenificaion number (PIN) o file on he Help Line If you do no know your PIN check your New-Employer Packe or call he Regisraion Inquiry Sandards & Coordinaion Uni a Daa-sharing noice Under sae and federal law governmenal agencies may access privae and confidenial employmen informaion if necessary for specific official purposes including bu no limied o: verificaion of an individual s eligibiliy for oher governmen programs; compliance aciviies; fraud deecion and criminal invesigaions; research and evaluaion of publicly funded employmen and raining programs; and sudies concerning growh managemen Any informaion shared wih oher agencies mus be held as privae and confidenial subjec o penalies Informaion ha idenifies a person or an employer is proeced by Employmen Securiy in accordance wih sringen sae and federal laws Those laws allow us o release some confidenial informaion if he reques or requesor mees specific requiremens If you are ineresed in reviewing he requiremens for Daa-sharing requess please visi our Daa-Sharing websie For addiional informaion regarding confidenialiy and public-record disclosure refer o sae law RCW Chaper 5013 and RCW Unemploymen Insurance Page 7 Tax Informaion

10 Undersanding penalies and ineres Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages You mus file complee and accurae ax and wage repors every quarer Noe: You may be charges a penaly if you file a lae or incomplee repor file in an incorrec forma or misrepresen your payroll Unregisered employers Since January 2011 a quarerly penaly can be imposed on employers who knowingly fail o regiser and obain an Employmen Securiy accoun number for unemploymen-insurance ax purposes The penaly is $1000 or wo imes he axes due for each quarer whichever is greaer Lae filing You mus file a ax repor every quarer even if you have no payroll for a quarer We will charge a $25 penaly per repor if you fail o submi a repor on ime We will charge 1 percen of your oal axes due per monh if your paymen is lae We also will charge a lae fee on op of he ineres as follows: Firs monh - 5 percen of he oal ax due or $10 whichever is greaer Second monh - an addiional 5 percen of oal ax due or $10 whichever is greaer Third monh - an addiional 10 percen of oal ax due or $10 whichever is greaer If your accoun is overdue and you owe $5 or more you will ge a monhly saemen indicaing all ineres and penaly charges ha you owe You also will receive a saemen if you have no filed your quarerly repor If you owe more han $10 ineres accrues Example: ABC Corporaion files is second-quarer ax repor on Ocober 29 - nearly hree monhs lae - and owes $5400 in overdue axes ABC mus pay $1267 for penalies and ineres in addiion o he oal axes owed: $25 for he lae repors (EMS 5208A and EMS 5208B); $162 in ineres (1% x $5400 x 3 monhs = $162); and $1080 in penalies (5% 5% and 10% x $5400) Since ABC s accoun was no curren (paid in full) as of Sepember 30 we will assess he delinquen ax rae The experience par of he delinquen rae will be 1 percenage poin higher han wha he non-delinquen rae would have been (2 percenage poins higher in he second year) Afer Sepember 30 ABC could reduce he experience par of is delinquen rae by 05 percenage poins by paying off he enire deb or by enering ino a deferred-paymen conrac wihin 30 days afer he employer s firs ax-rae noice is mailed Misrepresening payroll If you knowingly misrepresen he amoun of your payroll on your quarerly ax and wage repors we may charge you up o 10 imes he difference beween he amoun of axes you owe and he amoun ha you paid This means you will pay he axes you owe plus up o 10 imes he difference You also may have o pay for our coss of audiing your books and any relaed collecion fees Failing o keep records The sae legislaure changed he record-keeping requiremens in RCW If you fail o keep employmen records as required by law (see page 15) we may assess you a penaly of up o $250 or 200 percen of he quarerly ax for each offense whichever is greaer Three common misakes o avoid Mos penalies go o businesses ha: 1 Failed o repor a Social Securiy number for every employee lised on he EMS 5208B Wage Repor 2 Failed o repor hours worked for every employee lised on he EMS 5208B Wage Repor 3 Failed o submi originals of he EMS 5208A and EMS 5208B repor forms when filing paper forms as we do no accep faxed copies To learn more abou reporing requiremens and penalies read he regulaion WAC NSF Checks There is a $25 charge for checks reurned due o nonsufficien funds (NSF) (WAC ) Unemploymen Insurance Page 8 Tax Informaion

11 Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages Incorrec forma You mus file your ax repors elecronically preferably using he EAMS program or on he paper forms ha we provide We do no accep faxed repors or any ype of copies Filing in he wrong forma means submiing a paper form bu no using our original form or sending in a repor ha our scanning equipmen canno read Do no use phoocopied paper forms To avoid hese issues file your quarerly axes online When you file online here are no paper forms so he risk of filing in he wrong forma is eliminaed We will charge you a penaly if you fail o repor in he correc forma Penaly amouns The law ses penaly amouns for employers ha repeaedly make misakes on unemploymen ax repors The penalies are for employers ha do no repor all of he required informaion (names Social Securiy numbers hours worked and wages) for each employee or ha file a repor in he wrong forma The firs ime an employer makes a misake we will send a warning leer If anoher misake is made we will charge you a penaly The penalies depend on how many misakes he business has made and if i owes unemploymen axes o See he able below for deails Incomplee repors You mus submi complee informaion on your ax repor every quarer Repors should include your Employmen Securiy (ES number) or Unified Business Idenifier (UBI) number You mus include each employee s name Social Securiy number hours and wages If your repor conains duplicae or impossible Social Securiy numbers (such as or ) i will be considered incomplee and you may pay a penaly If you buy all or par of a business you mus repor i If you fail o repor properly we may charge you he highes ax rae plus 2 percenage poins for up o four years: For more informaion read he sae law RCW and RCW Penaly amouns for incomplee repors and repors filed in he wrong forma If you owe axes If you don owe axes 2nd ime 10 percen of axes due bu no $75 less han $75 nor more han $250 3rd ime 10 percen of axes due bu no $150 less han $150 nor more han $250 4h ime (and every $250 $250 ime afer ha) For deails abou penalies applied o your accoun conac he Employer Accouns Uni a Unemploymen Insurance Page 9 Tax Informaion

12 Deermining your ax rae Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages Deermining if you are a qualified employer Your ax rae depends on wheher you are a qualified employer To be a qualified employer for 2014 you mus: Have been a covered employer a some ime beween April and March No have had four or more consecuive quarers wih no payroll in 2011 or 2012 Have submied all ax and wage repors and all paymens as of Sepember Deermining your ax-rae if you are qualified We base your ax rae on your experience wih unemploymen Experience is he oal unemploymen benefis paid o your former employees We use a 40-class ax-rae schedule To decide your rae class we will divide he cos of all unemploymen benefis charged o you in he pas four years by your axable payroll for ha same period We also use a social-cos (shared-cos) facor o decide a porion of your ax rae This allows us o recover some of he unemploymen benefis we mus pay ha are no charged back o a specific employer To calculae your social-cos facor we deermine a fla social-cos facor firs We hen muliply i by a variable percenage ha is based on your rae class You can calculae your ax rae online for he curren year a hp:esdwagov/uiax/axreporsandraes/filandpayaxes /file-your-axesphp hen under Before you File selec Tax rae calculaor 2014 Sae law requires ha employer charges be based on he same wo quarers of employee earnings ha were used o calculae unemploymen benefis (versus four quarers under he old law) The law increased some experienceraing charges However o help offse he increase he law also se a lower ax rae for employers in rae classes 2 hrough 39 lowered he social-cos facor and lowered he cap on he maximum employer ax rae from 65 o 6 percen (does no apply o delinquen employers) For he purpose of calculaing ax raes he sae fiscal year is used (July 1 hrough June 30) bu your ax rae applies o wages paid in he nex full calendar year Wha if you are no a qualified employer? If you do no mee he crieria o be a qualified employer we will calculae your ax rae as follows: Employer wih he delinquen-ax rae The experience par of he delinquen rae will be 1 percenage poin higher han wha he non-delinquen rae would have been (2 percenage poins higher in he second year) An employer who receives a delinquen rae can reduce he experience par of is delinquen rae by 05 percenage poins by paying off he enire deb or by enering ino a deferred-paymen conrac wihin 30 days afer he employer s firs ax-rae noice is mailed New employer If you did no purchase an exising business your ax rae will be he average of oher employers wih your same Norh American Indusry Classificaion Sysem (NAICS) code Governmen eniies and non-profis Governmen agencies public schools and non-profi organizaions wih 501(c)(3) saus have he opion of being assigned an experience-based ax rae or paying he full cos of all unemploymen benefis drawn by heir former employees (reimbursable employers) In addiion o he opions above counies ciies and owns may elec o pay a local-governmen ax ino a separae self-susaining accoun wihin he unemploymen rus fund Complee he reques for Unemploymen Insurance Tax Paymen Mehod (EMS ) o selec your mehod of paymen This form is available on our websie hp://wwwesdwagov/uiax/formsandpubs/ui-ax-formsphp Unemploymen Insurance Page 10 Tax Informaion

13 Financing he sysem: where your ax dollars go Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages Sae axes Your sae ax dollars cover he coss of providing unemploymen benefis o unemployed Washingon workers Employmen Adminisraion Fund (EAF) axes finance work-search assisance and raining for he unemployed Federal axes The Federal Unemploymen Tax Ac (FUTA) ax dollars paid o he federal governmen cover he coss of adminisering he unemploymen insurance sysem naionwide including he saes adminisraive coss These dollars help pay for exra weeks of benefis for workers during imes of high unemploymen (See Exended benefis secion in nex column for more informaion) Exended benefis There are wo ypes of benefi exensions available during imes of high unemploymen: Exended Benefis are paid o workers afer hey exhaus boh heir regular and EUC benefis These benefis ypically are shared equally beween he sae and federal governmen Only he sae-paid porion may affec your sae ax rae Oher emergency benefis programs are someimes available hrough Congressional acion Generally hey are 100 percen federally funded and do no affec your sae unemploymen ax rae or he sae unemploymen rus fund Conac us for more informaion (see page 24) Unemploymen Insurance Page 11 Tax Informaion

14 Conrolling your unemploymen coss Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages Review employer noices o help preven fraud Fraud coss everyone Coss for fraudulen claims are spread across all employers meaning ha all businesses pay a share of he coss You can help conrol hese coss by horoughly reviewing every noice we send you If he person lised never worked for you or if he person has no had his or her hours reduced or sill works for you full-ime conac us immediaely Forms Noice o Base-Year Employer (EMS 166) Saemen of Benefi Charges Claiman Separaion Saemen (EMS 5361) Wage Verificaion (FM001) Conac Experience Raing/Benefi Charging Uni Experience Raing/Benefi Charging Uni Phone number lised on form Office of Special Invesigaions (OSI) Sae Unemploymen Tax Ac (SUTA) dumping SUTA dumping refers o ax-evasion schemes some employers use o pay less ax han hey owe This forces employers who repor and pay heir axes correcly o pick up he ab for hose ha do no If someone ells you abou a way o lower your unemploymen axes and i sounds oo good o be rue i probably is SUTA dumping is agains he law Proec your ax dollars by calling us a or sending an o if you know of employer or a ax adviser involved in or recommending SUTA dumping Federal law requires he unemploymen ax sysem o be fair for all employers I specifically requires saes o close he loopholes allowing employers a favorable ax rae using SUTA-dumping echniques The law requires subsanial penalies for individuals who aemp or recommend such illegal schemes Offenders mus pay he highes ax rae plus 2 percenage poins and also mus pay subsanial penalies and all axes due See page 8 for more informaion on penalies and ineres Underground economy Underground economy refers o employers who deal in cash or use oher schemes o conceal heir aciviies and rue ax liabiliy from governmen agencies The underground economy includes ax evasion and fraud cash pay ax gap paymens under-he-able and offhe-books When businesses operae in he underground economy hey do no pay heir fair share of unemploymen axes and oher business expenses This gives he dishones employer an unfair advanage and causes inequiable compeiion in he markeplace by forcing hones businesses o pay higher axes and expenses Employees of hese businesses are affeced They may no be able o claim unemploymen benefis because of unrepored wages or heir benefis may be delayed They may be paid below he minimum wage and work in an unsafe environmen The underground economy erodes economic sabiliy and working condiions in Washingon We idenify and audi employers ha operae in Washingon bu do no Unemploymen Insurance Page 12 Tax Informaion

15 Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages regiser or pay heir unemploymen axes These employers will have o pay penalies and ineres on all axes owed and likely will pay a higher ax rae If you know of a business ha does no pay is fair share of axes repor i by a or call Your ideniy will be kep confidenial Oher ips for prevening fraud: When hiring new employees verify heir Social Securiy numbers are correc You can verify your employees informaion maches Social Securiy Adminisraion records online a socialsecuriygov/employer/ssnvhm Proec your employees and your company by properly disposing of old payroll documens If your payroll or personnel daa are compromised or if you suspec fraudulen aciviy on your employer accoun call us a Failing o regiser An employer who knowingly fails o regiser wih he deparmen and obain an employer accoun number could receive a penaly no o exceed $1000 dollars per quarer or wo imes he axes due per quarer whichever is greaer This penaly is in addiion o all oher penalies and is in addiion o higher ax raes for employers who do no mee he definiion of qualified employer under sae law RCW This penaly does no apply if he employer can prove i had good cause o believe i was no required o regiser wih he deparmen Repor all new hires Sae law requires you o repor all new employees o he Deparmen of Social & Healh Services (DSHS) wihin 20 days of hire This helps he deparmen collec child suppor I helps save you money because we mach new-hire records wih unemploymen records o reduce improper benefi paymens Choose your reporing mehod: Online: dshswagov/newhire Phone: Reduce your federal ax-rae If all of your unemploymen axes are paid as of January 31 you may reduce your Federal Unemploymen Tax (FUTA) rae from 6 percen of he firs $7000 paid o each employee o 06 percen The FUTA ax is 6 percen for 2014 Mos employers receive a maximum credi of up o 54 percen agains his FUTA ax Every quarer you mus deermine he FUTA ax liabiliy by adding he firs $7000 of each employee s annual wages paid and muliply by 6 percen The credi reducion is a maximum of 54 percen made o sae unemploymen axes ha were paid imely When calculaing he credi on your federal ax reurn deduc he amoun you paid in sae unemploymen axes Do no include Employmen Adminisraion Fund (EAF) axes or calculae any offses o your sae ax since Washingon is no a credi-reducion sae These insrucions may vary depending on he federal ax form you use Read more abou FUTA Credi Reducion Increase your fuure savings by paying down your ax-rae You can decrease your ax rae for nex year by a leas four rae classes by making volunary paymens and reducing he amoun of benefis charged o your accoun These paymens plus a 10 percen surcharge are in addiion o your regular ax paymen To be eligible you mus have been a qualified employer he previous year and your ax rae mus have increased a leas 12 rae classes from he previous year We will noify you if you are eligible Shared Work: an alernaive o layoffs Shared Work is a volunary program inended as an alernaive o laying off skilled employees if your business is experiencing a downurn I allows you o reduce a permanen employee s usual work hours beween 10 and 50 percen while he employee receives parial unemploymen benefis This helps your employees avoid he hard ships of full unemploymen while reducing your payroll coss Shared Work eligibiliy is exended o all employers as long as a minimum of a leas wo employees are enrolled The program can involve your enire work force or paricular unis of your business For more informaion visi Shared Work online a wwwesdwagov/uibenefis/faq/shared-workphp or call Unemploymen Insurance Page 13 Tax Informaion

16 Undersanding audis Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages Tax audis Federal law requires ha we conduc payroll audis on acive employers each year If we selec your business he audior will review your business records o ensure compliance wih unemploymen ax laws If he resuls show ha you owe addiional axes we will give you deails of he findings including axes penalies and ineres owed We will advise you how o repor correcly in he fuure and discuss your paymen opions If he resuls show ha you have overpaid we will help you file a ax refund or apply your credi o fuure ax paymens Read sae law abou our righ o audi employmen records a RCW Volunary-review program We offer a volunary audi o review your records and ensure you are reporing correcly wihou fear of penaly If he review finds you are no reporing correcly we will no charge lae-paymen penalies However you will have o pay all axes due and any ineres charges The review may show ha you have overpaid your axes and resul in a ax refund o you Conac us (see page 24) for more informaion or o schedule a review For more informaion abou audis go o esdwagov/uiax/audi Unemploymen Insurance Page 14 Tax Informaion

17 Record-keeping requiremens Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages New-employee informaion When you hire a new employee you need o ge his or her: Full name Mailing address Dae of birh Social Securiy number You can verify ha your employees informaion maches Social Securiy Adminisraion records online a hp://wwwsocialsecuriygov/employer/ssnvhm If your new employee has no been issued a Social Securiy number he or she mus apply for a number wihin seven days afer being hired and mus provide you wih a copy of he applicaion Sae law requires you o repor all new employees wihin 20 days of hire See page 13 for deails Keep complee records You mus keep he following informaion on file for each employee for a leas four years from he dae axes were paid This includes employees whom you are no required o repor See page 3 for deails: Name Social Securiy number Daes of employmen Basis of pay (eg hourly monhly) Locaion of work Daily record of hours worked Gross pay for each pay period Payroll deducions for each pay period Reason for discharge or qui if applicable If you hire a regisered conracor or elecrical conracor you mus keep records of he conracor s Unified Business Idenifier (UBI) accoun number and any amouns paid Noe: Failing o keep proper records could resul in penalies Reques for relief of benefi charges agains your accoun Review he Saemen of Benefi Charges we send you if a former employee applies for unemploymen benefis The saemen gives he employee s name and Social Securiy number and he charges made o your accoun If you are a ax-paying base-year employer no oherwise eligible for relief of charges for he employee you may ask us no o charge hese benefis o your accoun Volunarily qui and you did no cause he qui Was discharged for misconduc or gross misconduc conneced wih he work Was laid off as a direc resul of a caasrophe such as a fire flood or oher naural disaser Coninues working for you on a permanen par- ime basis and he worker qualifies for wo consecuive unemploymen claims Was laid off afer being hired o replace an acivaed miliary reserve or guard member when he miliary person is deacivaed and reurns o work Unemploymen Insurance Page 15 Tax Informaion

18 Your righ o appeal Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages When o file an appeal If you disagree wih any decision we make abou your unemploymen axes or benefis paid o a former employee you have he righ o file an appeal Noe: Your former employees also have he righ o appeal our decisions How o file an appeal Your appeal mus be in wriing and mus be posmarked or delivered wihin 30 days afer he dae we mailed our wrien decision o you Your leer mus include your: Business name Accoun number (ESD Number) Business Idenifier (UBI) number Address and phone number Reason for disagreeing wih our decision Signaure Noe: If your former employee became unemployed due o lack of work he or she may be awarded benefis wihou wrien noice o you If someone quis or is discharged goes o work elsewhere and earns enough in wages o requalify for unemploymen benefis we may charge you a porion of his and her unemploymen benefis unless you ask for and are graned relief of charges Where o file an appeal If you feel ha we miscalculaed your axes or misrepored benefi charges o your accoun send your appeal o he address below If you paid a bill bu believe we owe you a refund or disagree ha you owe us money or feel ha we should have waived your penaly charges send your appeal o: Employmen Securiy Deparmen Tax Appeals PO Box 9046 Olympia WA Wha happens nex? The Office of Adminisraive Hearing (OAH) is a separae sae agency ha hears and makes decisions abou ax and benefis appeals OAH will send you a leer ha includes he dae and ime of your hearing and he seps you need o ake o prepare for ha hearing Mos hearings are held by elephone A he hearing all esimony is given under oah Your winesses should have firs-hand knowledge of he deails of he case Abou wo weeks afer he hearing OAH will send you a wrien Iniial Order giving you he decision and explaining he resul If you canno aend he hearing you mus call OAH before he hearing o ask for anoher hearing dae The elephone number o call will be in he hearing noice ha is sen o you If you fail o aend he hearing you will lose your appeal and he decision you waned o change will say in place Wha if you sill disagree If you disagree wih OAH s Iniial Order you can file a peiion for review Your peiion for review mus be in wriing and mus be posmarked and mailed o he Agency Records Cener wihin 30 days afer he dae on OAH s Iniial Order Mail your peiion for review o: Commissioner s Review PO Box 9555 Olympia WA Your peiion for review may be dismissed as improperly filed if i is mailed o any oher address or sen by fax For more informaion read he rule a WAC Limied English skills If you or one of your winesses does no speak English ell us ha you need an inerpreer and he language ha you or your winess speaks An inerpreer will be provided a he appeal hearing a no cos o you Unemploymen Insurance Page 16 Tax Informaion

19 Forms and noices Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages Tax forms and noices Business License Applicaion (BLS ) All new businesses mus submi his form I esablishes your Unified Business Idenifier (UBI) number and your accoun wih he deparmens of Labor & Indusries Revenue and Employmen Securiy You can complee he applicaion online or download i a blsdorwagov/fileaspx Amended Tax & Wage Repor (EMS 5208 D) Use his form o make a change o your ax or wage repor from a previous quarer wheher you filed your original repor elecronically or on paper ID 1212 Business change form (EMS 5208 C-1) Use his form o repor changes o your business saus including change of address You mus include your name and phone number for he change o be processed ID 1206 Ownership change form (EMS 5208 C-2) Required for all changes in owners or officers Business Updae This quarerly newsleer provides curren ax informaion and deails abou local workshops and hiring evens The newsleer is available online a esdwagov/bizupdae ID 1215 Billing saemen You will receive his form each monh if your accoun owes us money or if your accoun has any delinquen quarerly ax repors I oulines he penaly and ineres charges you owe ID 1199 PEO form Required for professional employer organizaions (PEO) o represen a clien and any designaed represenaive Employmen Securiy is o send or share confidenial informaion wih regarding he business unemploymen-insurance accoun ID 1210 Tax summary (EMS 5208 A) Quarerly Unemploymen Insurance - Tax Summary Use his form o repor your axes each quarer You also can use i o file a no-payroll repor We will send i o you along wih insrucions If your repor was filed elecronically for he previous wo quarers we will no send his form us a esdwagov o reques a paper form This form is no available online and canno be copied or prined because of he special drop-ou ink required for our scanning equipmen ID 1211 Wage deail (EMS 5208 B) Quarerly Unemploymen Insurance Wage Deail Use his form o iemize wages for each employee We will send i o you each quarer along wih insrucions If your repor was filed elecronically for he previous wo quarers we will no send his form us a o reques a paper form This form is no available online and canno be copied or prined because of he special drop-ou ink required for our scanning equipmen Repor new clien informaion/repor of erminaion Required whenever a professional employer organizaion adds or drops a clien ID 1204 (EMS ) Reques for Unemploymen Insurance Tax Paymen Mehod This form is used by nonprofi organizaions or poliical subdivisions o deermine a ax paymen mehod ID 1028 (EMS 174) Tax Rae Noice This form provides your ax rae for he nex calendar year and he daa on which your ax rae is based We send his noice o you every December for your nex year s ax rae ID 1205 (EMS 5203 CC ) Volunary Elecion Submi his form if you would prefer o repor and pay axes even hough you are no required o (see page 3) If approved your employees may be eligible o receive unemploymen benefis if hey are laid off Unemploymen benefis poser (EMS 9874) Tells workers hey may be eligible for unemploymen benefis if hey lose heir jobs Unemploymen Insurance Page 17 Tax Informaion

20 Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages Benefis-relaed forms and noices Alernae Base Year leer You will receive his leer if a former employee applies for unemploymen benefis and is ineligible wihou he wages paid in he mos recen quarer The daa you provide on his form should mach he daa you will submi on your ax repor for ha quarer Claiman s Separaion Saemen (EMS 5361) You will receive his if a curren or former employee applies for unemploymen benefis and you were he las employer or if here is an eligibiliy issue Always review his noice carefully I liss he reason he employee gave for no longer working If he informaion is incorrec you mus reply wihin 10 days afer he mailing dae Noice o Base-Year Employer (EMS 166) You will receive his if a curren or former employee applies for unemploymen benefis and you are a base-year employer Always review his noice carefully I summarizes he wage daa you repored and shows he benefi amoun for he employee named If he informaion is incorrec you mus conac us wihin 30 days If he person lised has no had his or her hours reduced and is no laid off call our Experience Raing/Benefi Charging Uni a righ away ID 1217 RBC saemen of benefi charges You will receive his noice each quarer ha a former employee received unemploymen benefis I liss he name and Social Securiy number of each employee receiving benefis and oulines he charges made o your accoun Wage Verificaion (FM001) You will receive his form if you repor wages for an employee on your ax repor and here is a high probabiliy ha he employee received unemploymen benefis for he same ime period This is par of an early deecion program o reduce fraud You mus complee and reurn his form wihin 30 days Church and religious organizaions poser (Form UI ) Tells workers hey may no be eligible for unemploymen benefis if hey lose heir jobs Noice o fishing-boa workers (Form UI SP) Tells workers hey may no be eligible for unemploymen benefis if hey lose heir jobs Forms are available online a esdwagov/ax-forms Unemploymen Insurance Page 18 Tax Informaion

21 Samples of key ax forms Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages Example of 5208 A form Quarerly Unemploymen Insurance - Tax Summary To file or pay elecronically go o esdwagov/file-axes (Form 5208A) See separae insrucions Use black ink Send only original forms wih blue-ink boxes Repor any change in business saus or address on Form 5208C EMPLOYER 1) ESD NUMBER 2) UBI 3) EIN 4) QUARTER/YEAR 5) BUSINESS NAME 6) DUE DATE (MMDDYY) TAX PREPARER 7) FIRST AND LAST NAME OF TAX PREPARER DATE PREPARED (MMDDYY) PHONE (WITH AREA CODE AND ANY EXTENSION) ADDRESS OF TAX PREPARER FAX (WITH AREA CODE AND ANY EXTENSION) 8) NO PAYROLL THIS QUARTER? CALL TO FILE OR WRITE X IN THE BOX FILL OUT #1 TO #11 AND RETURN THIS PAGE TO THE ADDRESS IN #26A 9) NUMBER OF CORPORATE OFFICERS EXEMPT FROM UNEMPLOYMENT INSURANCE 10) WAGES OF CORPORATE OFFICERS EXEMPT FROM UNEMPLOYMENT INSURANCE 11) TOTAL EXERCISED STOCK OPTIONS FOR ALL EMPLOYEES AND OFFICERS 12) NUMBER OF EMPLOYEES OF ALL TYPES WHO WERE PAID WAGES DURING THE PAYROLL PERIOD THAT INCLUDES THE 12TH DAY OF THE MONTH 1ST MONTH 2ND MONTH 3RD MONTH COMBINED TAX RATE MENTIONED ON LINE #17 INCLUDES: < ETR > EARNED TAX RATE < SC > SOCIAL COST < ARA > ADJUSTED REDUCTION AMOUNT < SS > SOLVENCY SURCHARGE DATE RECEIVED ID 1210 (06/20/13) TAX SUMMARY EMS 5208A CC DO NOT WRITE BELOW M M D D Y Y RECEIVED BY CLASS CODE < CODE > RP < AMC > < ZIP > 13) TOTAL GROSS WAGES paid his quarer o employees covered by unemploymen insurance in Washingon sae (The oal amoun in box #30 of all Wage Deail pages Form 5208B) 14) EXCESS WAGES See insrucions; axable wage base is $ < base > SAMPLE 15) OUT-OF-STATE WAGES See insrucions 16) TAXABLE WAGES MD Subrac lines #14 and #15 from line #13 17) UI TAX DUE THIS QUARTER Muliply line #16 by he combined ax rae (breakdown in lef column): < combined ax rae > 18) EMPLOYMENT ADMINISTRATION FUND (EAF) Muliply he amoun on line #16 by he EAF rae: < EAF rae > 19) TOTAL TAX DUE Add lines #17 and #18 20) LATE PAYMENT PENALTY See insrucions 21) INTEREST See insrucions 22) LATE-REPORT PENALTY See insrucions 23) PRIOR BALANCE TO ADD (or credis o subrac) 24) AMOUNT DUE Add lines #19 #20 #21 #22 and #23 25) PAYMENT AMOUNT SUBMITTED 26) CHOOSE A PAYMENT OPTION: A) PAY ONLINE B) PAY BY MAIL 1) Pay a esdwagov/pay-axes 1) Wrie a check o Employmen Securiy Dep 2) Mail your ax and wage repor o: 2) Wrie your ESD number on he check 3) Mail your check plus ax and wage repor o: Employmen Securiy Dep Employer Accouns PO Box 9046 Olympia WA Employmen Securiy Dep PO Box Seale WA Unemploymen Insurance Page 19 Tax Informaion

22 Glossary erm - All underlined erms (excep Web addresses) are included in he glossary pages Example of 5208 B form Quarerly Unemploymen Insurance - Wage Deail To file or pay elecronically go o esdwagov/file-axes (Form 5208B) See separae insrucions Use black ink Send only original forms wih blue-ink boxes Repor any change in business saus or address on Form 5208C 27) ESD NUMBER 28) UBI 29) EIN 30) TOTAL AMOUNT IN #41 BOXES ON THIS PAGE 31) BUSINESS NAME 32) QRTR/YEAR 33) EMPLOYEE A OTHER STATE #1 OTHER STATE #1 34) SOCIAL SECURITY NUMBER 35) LAST NAME ) STATE ABBR 43) WAGES 44) STATE ABBR 45) WAGES OTHER STATE #2 42) STATE ABBR 43) WAGES 44) STATE ABBR 45) WAGES OTHER STATE #2 PAGE OF 36) FIRST NAME 37) MI 38) SUFFIX 39) HOURS 40) IF 0 HRS 41) TOTAL PAID THIS QTR (ADD TO BOX #30) CODE EMPLOYEE B WASHINGTON STATE ONLY 42) STATE ABBR 43) WAGES 44) STATE ABBR 45) WAGES OTHER STATE OTHER STATE #1 #2 EMPLOYEE 34) SOCIAL SECURITY NUMBER SAMPLE 35) LAST NAME C WASHINGTON - - STATE ONLY 36) FIRST NAME 37) MI 38) SUFFIX 39) HOURS 40) IF 0 HRS 41) TOTAL PAID THIS QTR (ADD TO BOX #30) CODE OTHER STATE #1 OTHER STATE #1 OTHER STATE #1 34) SOCIAL SECURITY NUMBER 35) LAST NAME 36) FIRST NAME 37) MI 38) SUFFIX 39) HOURS 40) IF 0 HRS 41) TOTAL PAID THIS QTR (ADD TO BOX #30) CODE EMPLOYEE D ) STATE ABBR 43) WAGES 44) STATE ABBR 45) WAGES OTHER STATE #2 34) SOCIAL SECURITY NUMBER 35) LAST NAME ) STATE ABBR 43) WAGES 44) STATE ABBR 45) WAGES OTHER STATE #2 42) STATE ABBR 43) WAGES 44) STATE ABBR 45) WAGES OTHER STATE #2 WASHINGTON STATE ONLY WASHINGTON STATE ONLY 36) FIRST NAME 37) MI 38) SUFFIX 39) HOURS 40) IF 0 HRS 41) TOTAL PAID THIS QTR (ADD TO BOX #30) CODE EMPLOYEE E 34) SOCIAL SECURITY NUMBER 35) LAST NAME - - WASHINGTON STATE ONLY 36) FIRST NAME 37) MI 38) SUFFIX 39) HOURS 40) IF 0 HRS 41) TOTAL PAID THIS QTR (ADD TO BOX #30) CODE EMPLOYEE F 34) SOCIAL SECURITY NUMBER 35) LAST NAME - - WASHINGTON STATE ONLY 36) FIRST NAME 37) MI 38) SUFFIX 39) HOURS 40) IF 0 HRS 41) TOTAL PAID THIS QTR (ADD TO BOX #30) CODE ID 1211 (04/09/2014) WAGE DETAIL EMS 5208B CC Unemploymen Insurance Page 20 Tax Informaion

23 Glossary Accoun number This is a 12 digi number we assign o you when you regiser as an employer Use i on all forms repors and oher communicaions you send o us o ensure i is applied o he correc accoun (The form may reques eiher your 9-digi ESD number or 12-digi ESD Number which for mos employers is he same excep for a leading 000 ) Array calculaion facor Porion of he ax rae based on each employer s experience wih unemploymen claims Corporaion An eniy (usually a business) having auhoriy under law o ac as a single person disinc from he shareholders who own i and having righs o issue sock and exis indefiniely; a group or succession of persons esablished in accordance wih legal rules ino a legal or jurisic person ha has legal personaliy disinc from he naural persons who make i up exiss indefiniely apar from hem and has he legal powers ha is consiuion gives i Covered employees Employees who are covered by unemploymen insurance Covered employer A business ha is required o file ax and wage repors and o pay unemploymen axes Employees are covered by unemploymen insurance Delinquen employer A business ha has no filed ax or wage repors due or has no paid axes or penaly and ineres charges as of Sepember 30 of any given year owes ½ of 1 percen (0005) by Sepember 30 Employer Idenificaion Number (EIN) This is he nine-digi number he Inernal Revenue Service assigns o businesses ha are required o file ax reurns including corporaions parnerships nonprofi organizaions sole proprieors governmen bodies churches russ esaes and LLCs Obain an EIN number by calling he IRS a Excess wages The amoun of wages you pay an employee exceeding he average annual wage for Washingon Sae (referred o as he axable wage base) You do no have o pay axes on excess wages bu you mus repor hem each quarer Independen conracors The conracor is compleely free from all direcion and conrol by he employer This means ha he conracor furnishes his or her own maerials and equipmen; schedules his or her own hours and breaks; or perform work for ohers a he same ime Services are ouside of he usual course of business or are performed off-sie This means ha he service is differen in naure han hose normally offered by he business ha is conracing for services or ha hey are no performed a ha business s physical locaion The conracor is independenly esablished in his or her own rade occupaion or business This means he conracor has a valid business license adverises independenly has oher cusomers or operaes is own office or place of business If you fail es one you mus mee all six of he following crieria o be considered an independen conracor The conracor is compleely free from all direcion and conrol by he employer Services are ouside of he usual course of business or are performed off-sie OR he conracor mus cover he coss of he sie where he service is performed The conracor is independenly esablished in his or her own rade occupaion or business OR he conracor s principal place of business is eligible for a federal income-ax deducion The conracor mus file a schedule of expenses for he service o he Inernal Revenue Service Unemploymen Insurance Page 21 Tax Informaion

24 The conracor has a Unified Business Idenifier (UBI) Number and is regisered o pay business axes o he sae of Washingon The conracor mainains a se of bookkeeping records separae from he employer If you are unsure wheher you qualify as an independen conracor conac a ax specialis (see page 24) Limied-liabiliy company (LLC) A non-corporae eniy ha allows he owners or members o paricipae acively in managemen bu provides hem wih limied liabiliy and wih federal income ax exempions Each member pays income ax individually in proporion o ownership while he business eniy iself is no axed LLC members are no repored for unemploymen purposes Employees mus be repored including spouses who are no members Members canno volunarily elec coverage for hemselves Limied-liabiliy parnership (LLP) A non-corporae eniy ha allows he parners o paricipae acively in managemen bu provides hem wih limied liabiliy and wih federal income ax exempions Parners are no individually liable for debs or obligaions of he parnership excep for his or her negligen or wrongful acs or hose of a person under his or her conrol LLP parners are no repored for unemploymen purposes Employees mus be repored including spouses who are no parners of he LLC Parners canno volunarily elec coverage for hemselves Limied-liabiliy limied parnership (LLLP) An LLLP is made up of one or more general parners and one or more limied parners All parners in an LLLP have a limied liabiliy for he LLLP s debs and obligaions (compared o an LLP where general parners are personally liable for he debs and obligaions while he limied parners are generally liable only up o heir original invesmens) LLLP parners are no repored for unemploymen purposes Employees mus be repored including employees who are spouses who are no parners of he LLLP Parners of he LLLP canno volunary elec coverage for hemselves New employer For he purposes of unemploymen axes a new business no a successor o a prior business ha has had employees for wo years or less as of April 1 of he previous year This definiion is for purposes of experience raing and benefi charging only Non-covered employees Employees who are no covered by unemploymen insurance Employers do no pay axes for hese employees See page 3 for deails Office of Adminisraive Hearings An independen agency ha conducs hearings for oher sae agencies I is no par of Employmen Securiy Pay in lieu of noice The amoun you pay your employee if he or she is discharged wihou noice and you have an employmen conrac ha requires you o give noice You mus repor his amoun wih hours for he quarer in which i is paid Professional limied-liabiliy companies (PLLC) A ype of limied liabiliy company (LLC) ha is licensed or legally auhorized o render professional services wihin Washingon Sae PLLCs are subjec o he same unemploymen ax rules as LLCs Professional limied-liabiliy parnership (PLLP) A ype of limied liabiliy parnership (LLP) where he owner is licensed o render professional services wihin Washingon Sae Parners are personally liable if he parnership fails o mainain he required liabiliy insurance PLLPs are subjec o he same unemploymen ax rules as LLPs Unemploymen Insurance Page 22 Tax Informaion

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