Beginning July 1, 2019, employers will begin reporting under the Paid Family and Medical Leave Program. Employers will need to report for each employee, the employee’s name, social security number, and wages paid in the reporting quarter and the associated hours. The report must also include the total amount of premiums deducted from all employees’ wage.
How Often Are Reports Due?
For 2019 only, quarter one and two reports will both be due by July 31, 2019. For all future reports, the reports will be due by the following dates:
|Reporting quarter||Report due|
|Q1: January, February, March||April 30|
|Q2: April, May, June||July 31|
|Q3: July, August, September||October 31|
|Q4: October, November, December||January 31|
How Should Employers Report Hours For Employees That Are Not Paid Hourly?
For employees on salary, employers should report 40 hours for each week in which a salaried employee worked. For commissioned or piecework employees, employers must report the actual number of hours worked or, if there are no reliable time keeping records, report 40 hours for each week in which any of the commission or piecework employee’s duties were performed.
Does the Reporting Requirement Apply to Self-Employed Persons?
Any self-employed person, including a sole proprietor, independent contractor, partner, or joint venturer, that elects coverage under the Washington Paid Family & Medical Leave must file reports. The Employment Security Department may cancel elective coverage if a self-employed person fails to make required payments or file reports.
Consult an experienced employment lawyer regarding the employer requirements under Washington’s Paid Family and Medical Leave. More information can be found on our previous blog posts on Washington’s Paid Family and Medical Leave here and here.
Esther E. Hyun, Attorney
Disclaimer: This article and blog are intended to inform the reader of general legal principles applicable to the subject area. They are not intended to provide legal advice regarding specific problems or circumstances. Readers should consult with competent counsel with regard to specific situations.
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