Washington Administrative Code (Last Updated: November 23, 2016) |
Title 192. Employment Security Department |
Chapter 192-300. Registering for unemployment insurance taxes. |
Section 192-300-150. Employer election to cover individual—Interstate reciprocal coverage agreement.
Latest version.
- The commissioner may enter into interstate reciprocal coverage agreements with other states for the purpose of covering services performed by a person for a single employer where the services were performed in more than one state (RCW 50.12.060). These services are to be considered performed entirely in one state where:a. Any part of the person's service is performed;b. The person has a residence; orc. The employer keeps a place of business.(1) Election process(a) Filing. An employer for whom personal services are performed, may file an election for coverage under the laws of a single state, for individuals who normally perform services in more than one state (or other jurisdiction) using a Form RC-1 "Employer's Election to Cover Multi-State Workers." Our department also requires that any employee to be covered sign the Form RC-2A "Notice to and Acquiescence of Employee as to Unemployment Compensation Coverage" which must accompany the Form RC-1.(b) Approval. The agency of the elected state approves or disapproves the election.If the agency approves the election, it forwards a copy of the election to any other participating states where the individual(s) might be covered by unemployment compensation law. Each participating state approves/disapproves the election as quickly as possible and notifies the appropriate agency of the elected state. If disapproved, the disapproving state notifies the elected state of its action and reason(s) for disapproval.(c) Withdrawal of election. If an election is not approved, the employer may withdraw its election within ten days of notification.(d) Effective date of election. An approved election is effective at the beginning of the calendar quarter when the election was submitted.(e) Termination of election. A request for election will be automatically terminated if an employee ceases to perform work in more than one state. This termination would take place at the end of the calendar quarter when the change was discovered.(2) Reports/notices to employees by employer or electing unit.(a) The employer notifies each person affected of any approved election and sends the elected agency a copy of such notice.(b) If a person covered by this election becomes unemployed, the employer, or electing unit will notify him/her as to which state covers any unemployment insurance claim.(c) If an election ceases to apply to an individual, the employer will notify the affected individual in writing.(3) Other jurisdictions.The commissioner may also enter into such reciprocal coverage agreements with the federal government, or foreign governments.