WAC 296-17A-1401

WAC 296-17A-1401. Classification 1401

Last amended: 2025Year: 2026Length: 868 wordsOfficial source
1401-01 Passenger transportation companies - Flat rate by driver This classification is for reporting drivers on a flat rate of 480 hours per driver each quarter. Applies to: Businesses providing passenger transportation to others, including: • Businesses that employ taxi or for-hire drivers as defined under either chapter 81.72 or 46.72 RCW; and WAC 296-17-35205 , which describes special reporting. • Taxi or for-hire drivers as defined under either chapter 81.72 or 46.72 RCW, and who own their own vehicles or who lease vehicles from others; and elect optional coverage as provided by RCW 51.32.030 and as defined in WAC 296-17-31007 . Work activities include, but are not limited to: • Operation of the vehicle; • Loading/unloading passengers' luggage; • Assisting passengers in and out of the vehicle; and • Incidental "cabulance" services which may be offered in conjunction with the taxi service. Exclusions: • Transportation network companies as defined by Title 49 RCW are classified in 1408; • Businesses that operate ambulance services are classified in 1405; • Businesses that operate cabulance and paratransit services exclusively are classified in 1404; • Dispatchers with no other job duties may be classified separately in 4904; and • Work performing maintenance/repair of the vehicle is classified separately in 3411. Special note : If all conditions are met for the general reporting rules about standard exception employees, businesses that furnish only a dispatch service for taxicab drivers who own their own vehicles, or who lease vehicles from others, may be classified separately in 4904. Employees of a taxicab dispatch service who perform maintenance/repair of vehicles are classified separately in 3411. 1401-02 Passenger transportation companies - Flat rate by vehicle This classification is for reporting vehicles on a flat rate of 960 hours per vehicle each quarter. Applies to: Businesses providing passenger transportation to others, including: • Businesses that employ taxi or for-hire drivers as defined under either chapter 81.72 or 46.72 RCW; and WAC 296-17-35205 , which describes special reporting. • Taxi or for-hire drivers as defined under either chapter 81.72 or 46.72 RCW, and who own their own vehicles or who lease vehicles from others; and elect optional coverage as provided by RCW 51.32.030 and as defined in WAC 296-17-31007 . Work activities include, but are not limited to: • Operation of the vehicle; • Loading/unloading passengers' luggage; • Assisting passengers in and out of the vehicle; and • Incidental "cabulance" services which may be offered in conjunction with the taxi service. Exclusions: • Transportation network companies as defined by Title 49 RCW are classified in 1408; • Businesses that operate ambulance services are classified in 1405; • Businesses that operate cabulance and paratransit services exclusively are classified in 1404; • Dispatchers with no other job duties may be classified separately in 4904; and • Work performing maintenance/repair of the vehicle is classified separately in 3411. Special note : If all conditions are met for the general reporting rules about standard exception employees, businesses that furnish only a dispatch service for taxicab drivers who own their own vehicles, or who lease vehicles from others, may be classified separately in 4904. Employees of a taxicab dispatch service who perform maintenance/repair of vehicles are classified separately in 3411. 1401-03 Passenger transportation companies - Actual hours This classification is for reporting employees on an actual hours worked basis. Applies to: Businesses providing passenger transportation to others, including: • Businesses that employ taxi or for-hire drivers as defined under either chapter 81.72 or 46.72 RCW; and WAC 296-17-35205 , which describes special reporting. • Taxi or for-hire drivers as defined under either chapter 81.72 or 46.72 RCW, and who own their own vehicles or who lease vehicles from others; and elect optional coverage as provided by RCW 51.32.030 and as defined in WAC 296-17-31007 . Work activities include, but are not limited to: • Operation of the vehicle; • Loading/unloading passengers' luggage; • Assisting passengers in and out of the vehicle; and • Incidental "cabulance" services which may be offered in conjunction with the taxi service. Exclusions: • Transportation network companies as defined by Title 49 RCW are classified in 1408; • Businesses that operate ambulance services are classified in 1405; • Businesses that operate cabulance and paratransit services exclusively are classified in 1404; • Dispatchers with no other job duties may be classified separately in 4904; and • Work performing maintenance/repair of the vehicle is classified separately in 3411. Special note : If all conditions are met for the general reporting rules about standard exception employees, businesses that furnish only a dispatch service for taxicab drivers who own their own vehicles, or who lease vehicles from others, may be classified separately in 4904. Employees of a taxicab dispatch service who perform maintenance/repair of vehicles are classified separately in 3411. 1401-04 Pedicab and horse-drawn carriage companies Applies to businesses engaged in furnishing passenger transportation to others using pedicab or horse-drawn carriage. Work activities include, but are not limited to: • Operation of the vehicle; • Assisting passengers in and out of the vehicle; and • The care and feeding of animals while vehicle is available for transporting passengers. Businesses in this classification report the actual hours their employees work and must maintain verifiable records.
WAC 296-17A-1401: WAC 296-17A-1401. Classification 1401 | Justis AI