The Employment Security Department is notifying Washington State corporations of a recent change in the law affecting corporate officers. See RCW 50.04.165. Historically, corporate offers were, by default, exempt from unemployment insurance coverage unless the company specified otherwise. Beginning on January 1, 2009, corporate officers will be covered for unemployment insurance by default unless the company specifies otherwise. For small business owners who may want to specifically elect that their officers not be covered, they must notify the Department of Employment Security of their election, even if their officers were previously not covered. To read the language of the new RCW, click here. To exempt your officers, click here and select "Exempting corporate officers".
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