Revised Code of Washington

Wash. Rev. Code § 50.04.072 (2026)

✓ current as of May 2026

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The terms "contributions" and "payments in lieu of contributions" used in this title, whether singular or plural, designate the money payments to be made to the state unemployment compensation fund or to the special account in the administrative contingency fund under RCW 50.24.014 and are deemed to be taxes due to the state of Washington.

[ 2012 c 198 s 10; 1985 ex.s. c 5 s 5; 1983 1st ex.s. c 13 s 10; 1971 c 3 s 3; 1959 c 266 s 8.]

Notes:

Effective date—2012 c 198: See note following RCW 70A.15.5110.

Conflict with federal requirements—Severability—1985 ex.s. c 5: See notes following RCW 50.62.010.

Conflict with federal requirements—1983 1st ex.s. c 13: See note following RCW 50.16.010.

Construction—Compliance with federal act—1971 c 3: See RCW 50.44.080.

Construction—1959 c 266: "The provisions of section 8 of this amendatory act shall be construed as a restatement and continuation of existing law, and not as a new enactment. It shall not be construed as affecting any existing right acquired under its provisions nor as affecting any proceeding instituted thereunder." [ 1959 c 266 s 9.]

Notes of Decisions

Cited in 4 cases, 1975–2017 · leading case: Schuffenhauer v. Dep't of Emp. Sec., 543 P.2d 343 (Wash. 1975).

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Schuffenhauer v. Dep't of Emp. Sec., 543 P.2d 343 (Wash. 1975). “Appellant’s claim that clam diggers are not in his “employment” since their services are agricultural labor within RCW 50.”

St. Joseph Cmty. Hosp. Ass'n of Clark Cnty., Inc. v. Dep't of Emp. Sec., 597 P.2d 393 (Wash. 1979). “Under RCW 50.04.072, contributions and "payments in lieu of contributions" are deemed to be taxes.”

Dairy Valley Prods., Inc. v. Dep't of Emp. Sec., 551 P.2d 1035 (Wash. Ct. App. 1976). “See RCW 50.04.072. In In re Fors Farms, Inc., 75 Wn.”

Wash. Trucking Ass'ns v. Emp't Sec. Dep't (Wash. 2017). “010; RCW 50.04.072, .100. Persons engaged in "employment" include independent contractors so long as they perform "personal services" under a contract and an exemption does not apply.”

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