Failure or refusal of employer to report or pay premiums due.

Note: This is probably a standard in Amercia  

In Washington state, where an employer insured with the state fails or refuses to file any report of payroll required by the department and fails or refuses to pay the premiums due on such unreported payroll, the department shall have authority to estimate such payroll and the premiums due thereon and collect premiums on the basis of such estimate.

     If the report required and the premiums due thereon are not made within ten days from the mailing of such demand by the department, which shall include the amount of premiums estimated by the department, the employer shall be in default as provided by this title and the department may have and recover judgment, warrant, or file liens for such estimated premium or the actual premium, whichever is greater.

     The director or the director’s designee may compromise the amount of premiums estimated by the department, whether reduced to judgment or otherwise, arising under this title if collection of the premiums estimated by the department would be against equity and good conscience.

RCW 51.16.155

Published by Small Independent Business Reporting

Ted Carlson,CFE is a retired fraud examiner specializing in tax compliance programs for small businesses in all 50 states. Ph 425.956.3677or Email tcarlsonCFE@gmail.com

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2 Comments

  1. my employer is paying the tax but charging me DOUBLE the legal amount and refuses to refund it

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