The bill amends RCW 50.12.220 to update the penalties associated with employers' reporting requirements for unemployment compensation. It specifies that if an employer fails to file a timely report, they will incur a penalty of $25 per violation, unless waived by the commissioner. For incomplete or incorrectly formatted reports, the first occurrence will result in a warning letter, while subsequent violations within five years will incur escalating penalties. Notably, the penalties for the second and third occurrences have been adjusted to $75 and $150, respectively, and the penalties for the fourth occurrence and beyond remain at $250.

Additionally, the bill introduces provisions allowing the commissioner to waive penalties for minor or insignificant reporting errors, particularly those caused by electronic software failures. It also clarifies that employers who knowingly misrepresent payroll amounts may face penalties up to ten times the difference in contributions owed. The bill further outlines penalties for late contributions, which will be assessed at 5% for the first month of delinquency, 10% for the second month, and 20% for the third month, with a minimum penalty of $10. Overall, the amendments aim to streamline the reporting process and provide clearer guidelines for penalties while allowing for some flexibility in enforcement.

Statutes affected:
Original bill: 50.12.070, 50.12.220
Substitute bill: 50.12.220