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Washington Administrative Code (Last Updated: November 23, 2016) |
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Title 388. Social and Health Services, Department of |
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Chapter 388-165. Children's Administration child care subsidy programs. |
Section 388-165-245. What is the responsibility of DSHS regarding child care subsidies for in-home/relative child care?
Latest version.
- (1) On all payments DSHS makes toward the cost of in-home/relative child care, DSHS pays the employer's share of:(a) Social Security taxes;(b) Medicare taxes;(c) Federal Unemployment Taxes (FUTA); and(d) State unemployment taxes (SUTA) when applicable.(2) On all payments DSHS makes toward the cost of in-home/relative child care DSHS withholds the following taxes:(a) Social security taxes up to the wage base limit; and(b) Medicare taxes.(3) If an in-home/relative child care provider receives less than one thousand one hundred dollars per family in a calendar year, DSHS refunds all withheld taxes to the provider.