Wash. Rev. Code » Title 50 · Chapter 50.24
Revised Code of Washington

Wash. Rev. Code § 50.24.010 (2026)

✓ current as of May 2026
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Contributions shall accrue and become payable by each employer (except employers as described in RCW 50.44.010 who have properly elected to make payments in lieu of contributions and those employers who are required to make payments in lieu of contributions) for each calendar year in which the employer is subject to this title at the rate established pursuant to chapter 50.29 RCW.
In each rate year, the amount of wages subject to tax for each individual shall be one hundred fifteen percent of the amount of wages subject to tax for the previous year rounded to the next lower one hundred dollars, except that the amount of wages subject to tax in any rate year shall not exceed eighty percent of the "average annual wage for contributions purposes" for the second preceding calendar year rounded to the next lower one hundred dollars. However, the amount subject to tax shall be twenty-four thousand three hundred dollars for rate year 2000.
In making computations under this section and RCW 50.29.010, wages paid based on services for employers making payments in lieu of contributions shall not be considered remuneration. Moneys paid from the fund, based on services performed for employers who make payments in lieu of contributions, which have not been reimbursed to the fund as of any June 30 shall be deemed an asset of the unemployment compensation fund, to the extent that such moneys exceed the amount of payments in lieu of contributions which the commissioner has previously determined to be uncollectible: PROVIDED, FURTHER, That the amount attributable to employment with the state shall also include interest as provided for in RCW 50.44.020.
Contributions shall become due and be paid by each employer to the treasurer for the unemployment compensation fund in accordance with such regulations as the commissioner may prescribe, and shall not be deducted, in whole or in part, from the remuneration of individuals in employment of the employer. Any deduction in violation of the provisions of this section shall be unlawful.
In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
[ 2000 c 2 s 2; 1984 c 205 s 2; 1977 ex.s. c 33 s 9; 1971 c 3 s 13; 1970 ex.s. c 2 s 8; 1949 c 214 s 18; 1945 c 35 s 89; Rem. Supp. 1949 s 9998-227. Prior: 1943 c 127 s 5; 1941 c 253 s 5; 1939 c 214 s 5; 1937 c 162 s 7.]

Notes:

Reviser's note: Referendum Measure No. 53 was rejected by the voters at the November 2002 election. This section has been returned to the status existing before its amendment by 2002 c 149.
Application—2000 c 2 ss 1, 2, 4, 5, 8, and 12-15: See note following RCW 50.22.150.
Conflict with federal requirements—Severability—Effective date—2000 c 2: See notes following RCW 50.04.355.
Conflict with federal requirements—Severability—Effective dates—1984 c 205: See notes following RCW 50.20.120.
Effective dates—Construction—1977 ex.s. c 33: See notes following RCW 50.04.030.
Construction—Compliance with federal act—1971 c 3: See RCW 50.44.080.
Effective date—1970 ex.s. c 2: See note following RCW 50.04.020.
Notes of Decisions
Cited in 10 cases (1 in the last 5 years), 1967–2022 · leading case: Verizon Nw., Inc. v. Emp. Sec. Dep't, 164 Wash. 2d 909 (Wash. 2008).
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Verizon Nw., Inc. v. Emp. Sec. Dep't, 164 Wash. 2d 909 (Wash. 2008). “See RCW 50.24.010; ch. 50.29 RCW. There is nothing in the record establishing that this purely voluntary program fulfilled the WAC 192-150-100(l)(a) “announcement of RIF” requirement.”
Auto. Drivers & Demonstrators Union Local No. 882 v. Dep't of Ret. Sys., 598 P.2d 379 (Wash. 1979). · cites it 2× “See RCW 50.24.010. Nor were the claimants required to subscribe to the public welfare or employment benefits systems.”
Verizon Nw., Inc. v. Wash. Emp. SEC. Dept., 194 P.3d 255 (Wash. 2008). “See RCW 50.24.010; chapter 50.29 RCW. [2] There is nothing in the record establishing that this purely voluntary program fulfilled the WAC 192-150-100(1)(a) "announcement of RIF" requirement, The dissent's conclusion assumes that a RIF was inevitable and that employees had no…”
St. Joseph Cmty. Hosp. Ass'n of Clark Cnty., Inc. v. Dep't of Emp. Sec., 597 P.2d 393 (Wash. 1979). · cites it 2× “Under RCW 50.24.010, employers are required to contribute a percentage of wages paid to their employees.”
All-State Constr. Co. v. Gordon, 425 P.2d 16 (Wash. 1967). “On July 23, 1963, an order and notice of assessment for contributions to the unemployment compensation fund allegedly due under RCW 50.24.010, in the amount of $6,935.62, was served on All-State as provided in RCW 50.”
Language Connection, LLC v. Emp. Sec. Dep't, 205 P.3d 924 (Wash. Ct. App. 2009). “100, “employment” is defined as follows: “Employment”, subject only to the other provisions of this title, means personal service, of whatever nature, unlimited by the relationship of master and servant as known to the common law or any other legal relationship, including…”
Wash. Trucking Ass'ns v. Emp't Sec. Dep't (Wash. 2017). “RCW 50.24.010; 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.”
Macmillan-piper, Inc. v. Dep't Of Emp. Sec. (Wash. Ct. App. 2017). “'"10 Courts liberally construe the statute to accomplish this goal, viewing "with caution any construction that would narrow" coverage.”
Pac. Bells LLC v. Inslee (W.D. Wash. 2022). “” RCW 50.24.010. In other 6 words, the taxes paid by employers are not part of employees’ wages and should not 7 appear on employees’ paystubs as either “pre-tax” or “after-tax” deductions.”
Tlc v. Emp. Sec. Dept., 205 P.3d 924 (Wash. Ct. App. 2009). “RCW 50.24.010. To qualify as an "employer" an entity must have persons in "employment.”
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