Washington § 50.24.220 - Client employer liability — Collection.

Full text of Washington Revised Code of Washington § 50.24.220 — Client employer liability — Collection., with citation guidance and answers to common questions.

§ 50.24.220. Client employer liability — Collection.

(1) The client employer of a professional employer organization is liable for the payment of any taxes, interest, or penalties due.
(2) The professional employer organization may collect and pay taxes due to the department for unemployment insurance coverage from its client employers in accordance with its professional employer agreement. If such payments have been made to the professional employer organization by the client employer, the department shall first attempt to collect the contributions due from the professional employer organization.
(3) To collect any contributions, penalties, or interest due to the department from the professional employer organization, the department must follow the procedures contained in chapter 50.24 RCW. If the amount of contributions, interest, or penalties assessed by the commissioner pursuant to chapter 50.24 RCW is not paid by the professional employer organization within ten days, then the commissioner may follow the collection procedures in chapter 50.24 RCW. After the ten-day period, if the professional employer organization has not paid the total amount owing, the commissioner may also pursue the client employer to collect what is owed using the procedures contained in chapter 50.24 RCW.
[ 2007 c 146 s 11.]

Notes

Report on implementation and impact—2007 c 146 ss 8-12: See note following RCW 50.04.298.
Effective date—2007 c 146 ss 5, 6, and 10-12: See note following RCW 50.04.310.
Conflict with federal requirements—Severability—2007 c 146: See notes following RCW 50.04.080.

Frequently Asked Questions About Washington § 50.24.220

What does Revised Code of Washington § 50.24.220 cover?

Section 50.24.220 ("Client employer liability — Collection.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 50.24.220?

A common citation format is "Revised Code of Washington § 50.24.220" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 50.24.220 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.