Washington Administrative Code (Last Updated: November 23, 2016) |
Title 192. Employment Security Department |
Chapter 192-310. Reporting of wages and taxes due. |
Section 192-310-090. When is "casual labor" exempt from unemployment insurance? (RCW 50.04.270.)
Latest version.
- "Casual labor" that is not in the course of the employer's trade or business and does not promote or advance the employer's trade or business is not considered employment. This exemption only applies to services such as yard work or minor repair work which is performed for a private individual on nonbusiness property. Any employment which is treated as a business expense does not qualify for this exemption."Domestic service" is considered a separate exemption under RCW 50.04.160.