Washington Revised Code Title 50. Unemployment Compensation § 50.29.010. Definitions

(1) “Computation date” means July 1st of any year;

(2) “Cut-off date” means September 30th next following the computation date;

(3) “Payroll” means all wages (as defined for contribution purposes) paid by an employer to individuals in his or her employment;

(4) “Qualification date” means April 1st of the second year preceding the computation date;

(5) “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.  Unpaid contributions, interest, and penalties must be disregarded for the purposes of this section if they constitute less than either one hundred dollars or one-half of one percent of the employer's total tax reported for the twelve-month period immediately preceding the computation date.  Late reports, contributions, penalties, or interest may be disregarded for the purposes of this section if showing is made to the satisfaction of the commissioner, as the commissioner may define by rule, that an otherwise qualified employer acted in good faith and that forfeiture of qualification for a reduced contribution rate because of such delinquency would be inequitable;

(6) “Rate year” means the calendar year immediately following the computation date.