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ESDWAGOV - Exempting corporate officers

    https://esd.wa.gov/employer-taxes/corporate-officers
    Effective January 1, 2014 a legislative law change allows Corporations to request coverage for all corporate officers and pay state unemployment taxes on them if they earn wages in Washington and meet certain criteria. To request coverage, please submit the voluntary election form.

Corporate officers - Wa

    https://esd.wa.gov/unemployment/corporate-officers
    Unemployment benefits for corporate officers Starting the first quarter of 2014, corporate officers of for-profit corporations earning wages in Washington state are exempt from unemployment-insurance coverage unless the corporations voluntarily choose to insure its corporate officers and the Employment Security Department approves the request.

Corporate officers FAQ - Wa

    https://esd.wa.gov/employer-taxes/corporate-officers-FAQ
    Officers who provide services in Washington are automatically exempt from unemployment insurance unless the employer specifically requests to cover them. The law applies only to corporations. This law took effect December 29, 2013. 2.

Corporate Officers - Washington State Department of Labor ...

    https://lni.wa.gov/insurance/insurance-requirements/do-i-need-a-workers-comp-account/corporate-officers
    The corporation can up to 8 officers. If the corporation has more than 8 officers at any time, the corporation may choose which 8 officers, who meet the above criteria, are exempt. All other officers are covered by workers’ compensation insurance.

Are You a Corporate Officer for a Washington For-Profit ...

    https://jordanramis.com/resources/articles/are-you-a-corporate-officer-for-a-washington-for-profit-corporation-time-to-opt-out-of-unemployment-insurance-coverage/view/
    The Washington State Employment Security Department website has easy-to-understand instructions to assist corporate officers. The website also has an interactive process for producing a letter to request corporate officer exemption from unemployment insurance coverage. The website is http://www.esd.wa.gov/uitax/whatsnew/index.php.

ESD Exempt Professions Chart - .NET Framework

    https://esdorchardstorage.blob.core.windows.net/esdwa/Default/ESDWAGOV/employer-Taxes/ESD-exempt-professions-chart.pdf
    Corporate officer - RCW 50.04.165: Corporate officers who provide services in Washington are exempt from unemployment insurance coverage unless the employer voluntarily elects to cover them. While your officers are exempt for state unemployment insurance purposes, you will still be required to pay full federal FUTA taxes on them.

My business is an LLC, B Corp or C/S Corp — am I exempt ...

    https://paidleave.wa.gov/question/my-business-is-an-llc-b-corp-or-c-s-corp-am-i-exempt-from-paid-family-and-medical-leave/
    LLC owners (members), partners, sole proprietors, and other types of self-employed individuals are not required to participate. However, you can opt in for coverage. Corporate officers, including S-corps, are considered employees under the Paid Family and Medical Leave law and are required to participate.

Reporting requirements - Wa

    https://www.esd.wa.gov/employer-taxes/reporting-requirements
    Who to report. Employees covered by unemployment insurance; Corporate officers covered by unemployment insurance; If you have no employees and no payroll for the quarter, you must file a no-payroll report.; Domestic services: If you hire someone to perform domestic services in a private home, college club, fraternity or sorority, you do not report until you pay wages of $1,000 or more per quarter.

ESDWAGOV - Home

    https://esd.wa.gov/
    As the economy reopens in phases during the COVID-19 crisis, we and our workforce partners offer continued unemployment and re-employment services. Please visit the Return to work page for a range of resources for workers and employers.

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