For the rate year 1985 and each rate year thereafter, a benefit ratio shall be computed for each qualified employer by dividing the total amount of benefits charged to the account of the employer during the forty-eight consecutive months immediately preceding the computation date by the taxable payrolls of the employer for the same forty-eight month period as reported to the department by the cut-off dates. The division shall be carried to the sixth decimal place with the remaining fraction, if any, disregarded.

NOTES:

Conflict with federal requirementsSeverabilityEffective dates1984 c 205: See notes following RCW 50.20.120.

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Terms Used In Washington Code 50.29.027

  • Computation date: means July 1st of any year;
Washington Code 50.29.010
  • Qualified employer: means any employer who (a) reported some employment in the twelve-month period beginning with the qualification date, (b) had no period of four or more consecutive calendar quarters for which he or she reported no employment in the two calendar years immediately preceding the computation date, and (c) has submitted by the cut-off date all reports, contributions, interest, and penalties required under this title for the period preceding the computation date. See Washington Code 50.29.010
  • Rate year: means the calendar year immediately following the computation date. See Washington Code 50.29.010