Public Corporations - Exempting corporate officers
What you must do to exempt officers of a public corporation
A public corporation must complete the Public Corporation Corporate Officer Exemption form and send it to us. The form must be signed both by the officer being exempted and by another corporate officer.What officers of a public corporation may be exempt?
Corporate officers eligible for exemption must:- Be bona fide officers voluntarily elected or appointed under the articles of incorporation or bylaws of the corporation; and
- Exercise substantial control in the daily management of the corporation;
and - Be shareholders; and
- Have primary responsibilities which do not include manual labor.
RCW 50.04.165 (If you use this link, be sure to scroll down to new law effective January 1, 2009.)
How many officers may be exempt in a public corporation?
Public corporations may exempt any number of corporate officers.How to process your exemption request
Print out and sign. Because the law requires two signatures for each corporate officer exempted, print a separate form for each officer. The exempted officer must sign the form. In addition, a second officer (if there is one) must also sign the form.Mail your signed exemption forms. After you have both signatures on each form, mail the completed form(s) to:
Employment Security Department
UI Tax and Wage Administration/Status
P.O. Box 9046
Olympia, WA 98507-9046.
In order to minimize the risk of processing errors, we strongly recommend that you mail all the forms as a single package. Mailing forms individually increases the chance of error.
Mail by January 15. You must mail your completed exemption form(s) by January 15 for the exemption to take effect that year.
- New businesses may submit the form when they register with us and the exemption will take effect immediately.
- Existing corporations must submit signed forms by January 15 of the year in which the exemption is to take effect. If postmarked after January 15, the exemption will not take effect for the officers until the following year.
- Officers appointed after January 15 cannot be exempted until the following year.
Note: The request for exemption must match the registration information we have on corporate officers. To update registration information, also submit the Update Ownership Information form.
No reinstatement of coverage until 2014. If your corporation chooses to exempt corporate officers for unemployment coverage, it will not be able to change the decision and reinstate coverage until the year 2014. (Individual officers may be reinstated if they no longer qualify for exemption.) See FAQ page.
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