Statutes, codes, and regulations
Washington Administrative Code
Title 192 - Employment Security DepartmentUNEMPLOYMENT INSURANCE
Chapter 192-300 - Registering for unemployment insurance taxes
Section 192-300-190 - Are owners of entities covered for unemployment insurance purposes?

Wash. Admin. Code § 192-300-190

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Current through Register Vol. 24-23, December 1, 2024
Section 192-300-190 - Are owners of entities covered for unemployment insurance purposes?

Businesses identified in RCW 50.04.080 and 50.04.090 include business entities such as limited liability companies, limited liability partnerships, etc. There is no employer-employee relationship in the services provided to the business by the owners, as defined in RCW 50.04.100. Therefore, owners, such as "members" of a limited liability company, partners of a partnership, or owners of a sole proprietorship are not covered for unemployment insurance purposes.

Wash. Admin. Code § 192-300-190

Statutory Authority: RCW 50.12.010, 50.12.040. 10-23-064, § 192-300-190, filed 11/12/10, effective 12/13/10; 00-05-067, § 192-300-190, filed 2/15/00, effective 3/17/00.