The bill amends RCW 50A.10.030 to adjust the distribution of employer and employee contributions for the family and medical leave premiums in response to federal guidance on tax liability issues. Specifically, it modifies the definitions and calculations related to the premiums, allowing employers to deduct a specified amount from employee wages for both family and medical leave premiums. The new language clarifies that for medical leave premiums, employers can deduct an amount equal to the full premium for family leave plus 45% of the medical leave premium, minus the full medical leave premium.

Additionally, the bill maintains the existing structure of the total premium rate while ensuring that the changes do not affect how the total premium is divided between employees and employers. It also stipulates that employers with fewer than 50 employees are not required to pay the employer portion of the premiums but can choose to do so to become eligible for assistance. The bill includes provisions for the annual calculation of the total premium rate and establishes guidelines for premium collection and remittance by employers.

Statutes affected:
Original bill: 50A.10.030, 50B.04.010
Substitute bill: 50A.10.030
Second substitute: 50A.10.030
Bill as passed Legislature: 50A.10.030
Session law: 50A.10.030