WAC 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.