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PDFWAC 192-510-030

How will the department determine the wages earned and hours worked for self-employed persons electing coverage?

(1) The department will use the self-employed person's wages reported in a quarter and divide it by the state's minimum wage to presume the number of hours worked for the quarter being reported.
(2) The self-employed person may overcome the presumption of hours in subsection (1) of this section by providing sufficient documentation to the department including, but not limited to, personal logs or contracts.
(3) If the determination of hours in subsection (1) or (2) of this section is greater than eight hundred twenty hours for that quarter, the number of hours worked will be considered eight hundred twenty hours.
Example: For this example, the state's minimum wage is $12.00 per hour. The self-employed person electing coverage reports $10,000 in wages in a quarter. The department will divide $10,000 by $12.00 and presume the self-employed person worked 833 hours in that quarter. The department will determine that the self-employed individual worked 820 hours in that quarter.
(4) The department may require copies of tax returns, bank records, or any other documentation deemed necessary by the department to verify or determine the self-employed person's hours and wages.
[Statutory Authority: RCW 50A.04.215. WSR 19-23-090, § 192-510-030, filed 11/19/19, effective 12/20/19; WSR 18-12-032, § 192-510-030, filed 5/29/18, effective 6/29/18.]
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