Washington Administrative Code (Last Updated: November 23, 2016) |
Title 192. Employment Security Department |
Chapter 192-310. Reporting of wages and taxes due. |
Section 192-310-095. When are musicians and entertainers exempt from unemployment insurance? (RCW 50.04.148.)
Latest version.
- Musicians or entertainers who contract to perform specific engagements with a purchaser are not considered in employment when they provide no other duties for the purchaser and are not regularly and continuously employed by the purchaser. This exemption only applies if the primary business purpose of the purchaser is not music or entertainment. The music or entertainment provided must be incidental to the primary business activity of the purchaser. An example would be a tavern that periodically contracts with different bands to play live music.