Revised Code of Washington
Chapter 50.04 - Definitions.
50.04.340 - Wages, remuneration—Death benefits excepted.

RCW 50.04.340
Wages, remuneration—Death benefits excepted.

Prior to January 1, 1951, the term "wages" shall not include the amount of any payment by an employing unit for or on behalf of an individual in its employ under a plan or system established by such employing unit which makes provision for individuals in its employ generally, or for a class or classes of such individuals (including any amount paid by an employing unit for insurance or annuities or into a fund to provide for any payment) on account of death, provided the individual in its employ
(1) has not the option to receive instead of provisions for such death benefits, any part of such payment, or, if such death benefit is insured, any part of the premium (or contributions to premiums) paid by his or her employing unit; and
(2) has not the right under the provisions of the plan or system or policy of insurance providing for such death benefits to assign such benefits or to receive a cash consideration in lieu of such benefits, either upon his or her withdrawal from the plan or system providing for such benefits or upon termination of such plan or system or policy of insurance or of his or her services with such employing unit.

[ 2010 c 8 § 13008; 1951 c 265 § 5; 1949 c 214 § 6; 1945 c 35 § 35; Rem. Supp. 1949 § 9998-173. Prior: 1943 c 127 § 13; 1941 c 253 § 14.]
NOTES:

Severability—1951 c 265: See note following RCW 50.98.070.

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.