Section 388-165-245 - What is the responsibility of DSHS regarding child care subsidies for in-home/relative child care?(1) On all payments DSHS makes toward the cost of in-home/relative child care, DSHS pays the employer's share of:(a) Social Security taxes;(c) Federal Unemployment Taxes (FUTA); and(d) State unemployment taxes (SUTA) when applicable.(2) On all payments DSHS makes toward the cost of in-home/relative child care DSHS withholds the following taxes: (a) Social security taxes up to the wage base limit; and(3) If an in-home/relative child care provider receives less than one thousand one hundred dollars per family in a calendar year, DSHS refunds all withheld taxes to the provider.Wash. Admin. Code § 388-165-245
Statutory Authority: RCW 74.12.340, 74.04.050, 74.04.055 and 74.08.090. 99-22-011, § 388-165-245, filed 10/22/99, effective 11/22/99.