WAC 415-501-315. What are my employer's responsibilities?

An employer has responsibilities including, but not limited to, determining employees' eligibility to participate, reporting and paying deferrals to the department, monitoring for deferral limits, reporting employees annually who meet certain Internal Revenue Service limits, and confirming deferral tax type. Employer contributions must be reported to the department separately from employee contributions. The department's administration of the plan does not replace the employer's responsibilities.