Wash. Admin. Code § 110-15-4575

Current through Register Vol. 24-23, December 1, 2024

Section 110-15-4575 - What is the responsibility of DCYF regarding child care subsidies for in-home/relative child care?

(1) On all payments DCYF makes toward the cost of in-home/relative child care, DCYF pays the employer's share of:

(a) Social Security taxes;

(b) Medicare taxes;

(c) Federal Unemployment Taxes (FUTA); and

(d) State unemployment taxes (SUTA) when applicable.

(2) On all payments DCYF makes toward the cost of in-home/relative child care DCYF withholds the following taxes:

(a) Social security taxes up to the wage base limit; and

(b) Medicare taxes.

(3) If an in-home/relative child care provider receives less than the per family threshold allowed by Internal Revenue Service Publication 926, Household Employer's Tax Guide, in a calendar year, DCYF refunds all withheld taxes to the provider.

Wash. Admin. Code § 110-15-4575

WSR 19-14-078, recodified as § 110-15-4575, filed 7/1/19, effective 7/1/19. WSR 18-14-078, recodified as § 110-20-0160, filed 6/29/18, effective 7/1/18

Amended by WSR 21-18-110, Filed 8/31/2021, effective 10/1/2021