RCW 50.04.350
Wages, remuneration—Excepted payments.
The term "wages" shall not include the payment by an employing unit (without deduction from the remuneration of the individual in its employ) of the tax imposed upon an individual in employment under section 1400 of the federal internal revenue code, as amended, or any amount paid to a person in the military service for any pay period during which he or she performs no service for the employer: PROVIDED, HOWEVER, That prior to January 1, 1952, the term "wages" shall not include dismissal payments which an employing unit is not legally required to make.
[ 2010 c 8 § 13009; 1951 c 265 § 2; 1945 c 35 § 36; Rem. Supp. 1945 § 9998-174. 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
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.