This bill amends existing Washington state laws regarding employer reporting for unemployment compensation, specifically RCW 50.12.070 and RCW 50.12.220. Key changes include the requirement for employers to maintain accurate work records and report specific information about their employees, including remuneration, names, social security numbers, job titles, and hours worked. Notably, the bill allows employers to amend periodic reports without penalty before the due date and clarifies that federally recognized tribes can choose whether to report job classifications. Additionally, penalties for failing to keep records or file timely reports have been adjusted, with maximum penalties specified for various infractions.

The bill also introduces provisions for waiving penalties for minor reporting errors and specifies that employers will only incur penalties for incomplete reports if they knowingly failed to provide required information. The penalties for late contributions have been restructured, with a tiered approach based on the duration of delinquency. Furthermore, the bill emphasizes that penalties may be waived under certain circumstances, such as when the employer is not at fault for the reporting issues. Overall, these amendments aim to enhance compliance and streamline the reporting process for employers while ensuring that penalties are fair and proportionate.

Statutes affected:
Original bill: 50.12.070, 50.12.220