Revised Code of Washington
Chapter 50.04 - Definitions.
50.04.165 - Employment—Corporate officers—Election of coverage—Notification.

RCW 50.04.165
Employment—Corporate officers—Election of coverage—Notification.

Services performed by a person appointed as an officer of a corporation under RCW 23B.08.400, other than those covered by chapters 50.44 and 50.50 RCW, shall not be considered services in employment. However, a corporation may elect to cover not less than all of its corporate officers under RCW 50.24.160. If an employer does not elect to cover its corporate officers under RCW 50.24.160, the employer must notify its corporate officers in writing that they are ineligible for unemployment benefits. However, if the employer fails to provide notice, the individual's status as a corporate officer is unchanged and the person remains ineligible for unemployment benefits.

[ 2013 c 250 § 2; 2007 c 146 § 4; 1993 c 290 § 2; 1993 c 58 § 1; 1991 c 72 § 57; 1986 c 110 § 1; 1983 1st ex.s. c 23 § 4; 1981 c 35 § 13.]
NOTES:

Conflict with federal requirements—Effective date—2013 c 250: See notes following RCW 50.12.070.


Effective date—2007 c 146 § 4: "Section 4 of this act takes effect January 1, 2009." [ 2007 c 146 § 24.]


Conflict with federal requirements—Severability—2007 c 146: See notes following RCW 50.04.080.


Conflict with federal requirements—1993 c 58: "If any part of this act is found to be in conflict with federal requirements which 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 which 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." [ 1993 c 58 § 4.]


Severability—1993 c 58: "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." [ 1993 c 58 § 5.]


Effective date—1993 c 58: "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 March 6, 1993." [ 1993 c 58 § 6.] 1993 c 58 was signed by the governor on April 19, 1993.


Conflict with federal requirements—1986 c 110: "If any part of this act is found to be in conflict with federal requirements which 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 which 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." [ 1986 c 110 § 2.]


Severability—1986 c 110: "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." [ 1986 c 110 § 3.]


Effective date—1986 c 110: "This act shall take effect July 1, 1986." [ 1986 c 110 § 4.]


Conflict with federal requirements—Effective dates—Construction—1983 1st ex.s. c 23: See notes following RCW 50.04.073.


Severability—1981 c 35: See note following RCW 50.22.030.

Structure Revised Code of Washington

Revised Code of Washington

Title 50 - Unemployment Compensation

Chapter 50.04 - Definitions.

50.04.020 - Base year—Alternative base year.

50.04.030 - Benefit year.

50.04.040 - Benefits.

50.04.050 - Calendar quarter.

50.04.060 - Commissioner.

50.04.065 - Common paymaster or pay agent.

50.04.070 - Contributions.

50.04.072 - Contributions—"Contributions" and "payments in lieu of contributions" as money payments and taxes due state.

50.04.073 - Contributions—As including "payments in lieu of contributions"—Scope.

50.04.074 - Department.

50.04.075 - Dislocated worker.

50.04.080 - Employer.

50.04.090 - Employing unit.

50.04.100 - Employment.

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.

50.04.125 - Employment—Foreign degree-granting institutions—Employee services localized in country of domicile.

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.

50.04.230 - Employment—Services of insurance agent, broker, or solicitor, real estate broker or real estate salesperson, and investment company agent or solicitor.

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.

50.04.245 - Employment—Services performed for temporary services agency, employee leasing agency, or services referral agency—Amateur sports officials—Definitions.

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.

50.04.293 - Misconduct.

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.

50.04.300 - State.

50.04.310 - Unemployed individual—Individual not unemployed—Unemployed corporate officer—Corporate officer not unemployed.

50.04.320 - Wages, remuneration.

50.04.323 - Wages, remuneration—Government or private retirement pension plan payments—Effect upon eligibility—Reduction in benefits.

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.

50.04.355 - Wages, remuneration—Average annual wage—Average weekly wage—Average annual wage for contributions purposes.

50.04.360 - Week.

50.04.900 - Construction—Title applicable to state registered domestic partnerships—2009 c 521.