WAC 192-510-031. What are reportable wages for self-employed persons electing coverage?

Each quarter, a self-employed individual who has elected coverage under Title 50A RCW will report to the department wages equal to the combined total of: (1) The self-employed individual's net income related to their self-employment; and (2) The gross amount of wages, if any, as defined in RCW 50A.05.010 , paid to the self-employed individual from the self-employed individual's business entity. Example 1: A sole-proprietor selling crafts online earns $3,000 in a quarter and incurred $2,000 in business-related expenses. The individual would report $1,000 to the department for that quarter. Example 2: A member of a limited liability company draws a salary in the amount of $10,000 in a quarter. They also take a draw from their company in the amount of $5,000. They would report $15,000 to the department for that quarter.