RCW 50.04.020
Base year—Alternative base year.
"Base year" with respect to each individual, shall mean either the first four of the last five completed calendar quarters or the last four completed calendar quarters immediately preceding the first day of the individual's benefit year.
For the purposes of establishing a benefit year, the department shall initially use the first four of the last five completed calendar quarters as the base year. If a benefit year is not established using the first four of the last five calendar quarters as the base year, the department shall use the last four completed calendar quarters as the base year.
Computations using the last four completed calendar quarters shall be based on available wage items processed as of the close of business on the day preceding the date of application. The department shall promptly contact employers to request assistance in obtaining wage information for the last completed calendar quarter if it has not been reported at the time of initial application.
[ 1994 c 3 § 1; 1987 c 278 § 1; 1970 ex.s. c 2 § 1; 1945 c 35 § 3; Rem. Supp. 1945 § 9998-142. Prior: 1943 c 127 § 13; 1939 c 214 § 19; 1937 c 162 § 19.]
NOTES:
Conflict with federal requirements—1994 c 3: "If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state or the eligibility of employers in this state for federal unemployment tax credits, the conflicting part of this act is hereby declared to be inoperative solely to the extent of the conflict, and such finding or determination shall not affect the operation of the remainder of this act. The rules under this act shall meet federal requirements that are a necessary condition to the receipt of federal funds by the state or the granting of federal unemployment tax credits to employers in this state." [ 1994 c 3 § 4.]
Severability—1994 c 3: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1994 c 3 § 5.]
Effective dates—1994 c 3: "(1) Section 1 of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect April 3, 1994.
(2) Section 2 of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect April 1, 1994.
(3) Section 3 of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [February 26, 1994]." [ 1994 c 3 § 6.]
Effective date—1970 ex.s. c 2: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 5, 1970: PROVIDED, That sections 3 and 8 of this 1970 amendatory act shall not take effect until January 1, 1971." [ 1970 ex.s. c 2 § 25.]
Structure Revised Code of Washington
Title 50 - Unemployment Compensation
50.04.020 - Base year—Alternative base year.
50.04.065 - Common paymaster or pay agent.
50.04.073 - Contributions—As including "payments in lieu of contributions"—Scope.
50.04.075 - Dislocated worker.
50.04.110 - Employment—Situs of service.
50.04.115 - Employment—Out-of-state service, election.
50.04.116 - Employment—Out-of-state service, when included—"American employer" defined.
50.04.120 - Employment—Localized service.
50.04.140 - Employment—Exception tests.
50.04.145 - Employment—Exclusions.
50.04.148 - Employment—Services performed by musician or entertainer.
50.04.150 - Employment—Agricultural labor.
50.04.152 - Employment—Farm internship program.
50.04.155 - Service performed in agricultural labor for farm operator or crew leader.
50.04.160 - Employment—Domestic service.
50.04.165 - Employment—Corporate officers—Election of coverage—Notification.
50.04.170 - Employment—Maritime service—Exceptions.
50.04.180 - Family employment.
50.04.205 - Services performed by aliens.
50.04.206 - Employment—Nonresident alien.
50.04.210 - Employment—Foreign governmental service.
50.04.220 - Employment—Service covered by federal act.
50.04.223 - Employment—Massage therapist.
50.04.225 - Employment—Barber and cosmetology services.
50.04.232 - Employment—Travel services.
50.04.235 - Employment—Outside salesperson paid by commission.
50.04.240 - Employment—Newspaper vendor, carrier, or delivery person.
50.04.246 - Employment—Amateur sports officials.
50.04.248 - Employment—Third-party payer.
50.04.255 - Employment—Appraisal practitioner services.
50.04.265 - Employment—Indian tribes.
50.04.270 - Employment—Casual labor.
50.04.275 - Employment—Small performing arts.
50.04.280 - Employment—"Pay period" determination.
50.04.290 - Employment office.
50.04.294 - Misconduct—Gross misconduct.
50.04.295 - Payments in lieu of contributions.
50.04.298 - Professional employer organizations—Coemployment—Covered employee.
50.04.299 - Public health emergency.
50.04.320 - Wages, remuneration.
50.04.330 - Wages, remuneration—Retirement and disability payments excepted.
50.04.335 - Wages, remuneration—Stock transfers excepted.
50.04.340 - Wages, remuneration—Death benefits excepted.
50.04.350 - Wages, remuneration—Excepted payments.
50.04.900 - Construction—Title applicable to state registered domestic partnerships—2009 c 521.