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Washington Administrative Code (Last Updated: November 23, 2016) |
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Title 192. Employment Security Department |
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Chapter 192-300. Registering for unemployment insurance taxes. |
Section 192-300-190. Are owners of entities covered for unemployment insurance purposes?
Latest version.
- Businesses identified in RCW 50.04.080 and 50.04.090 include business entities such as limited liability companies, limited liability partnerships, etc. There is no employer-employee relationship in the services provided to the business by the owners, as defined in RCW 50.04.100. Therefore, owners, such as "members" of a limited liability company, partners of a partnership, or owners of a sole proprietorship are not covered for unemployment insurance purposes.