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FUTA. For more information requirements, see IRS Publication 15, (Circular E),
Employer’s Tax Guide (2018), http://www.irs.gov/publications/p15, and IRS
Publication 15-A, Employer’s Supplemental Tax Guide (2018), http://www.irs.gov/
pub/irs-pdf/p15a.pdf.

(v) Occupational Safety and Health

Both federal and state law require employers to maintain a safe, healthful
workplace for employees. The Occupational Safety and Health Act (“OSHA”) is the
federal law. It is mirrored by the Washington Industrial Safety and Health Act
(“WISHA”), which is enforced by the Washington Department of Labor & Industries.
Both OSHA and WISHA require employers to track workplace injuries or illnesses.
Prompt reporting of such instances to the State sets in motion any workers’
compensation processing required by the circumstances.

(vi) Affordable Care Act

The Affordable Care Act (“ACA”) contains benefits and responsibilities for
employers depending on their size and structure. An employer’s size is determined
by the number of its full-time employees, including full-time equivalents. The
structure and requirements of the ACA are the subject of much debate in Congress,
and changes may occur. For more information on current ACA requirements that
may apply, please visit https://www.irs.gov/affordable-care-act/employers.

b. State Requirements: Workers’ Compensation and Unemployment
Compensation

In Washington, employers must complete a Master Business Application with
the State of Washington. See Chapter 9. The application allows an employer to
obtain a business license and register with all state agencies for which registration
is required. By completing the Master Business Application an employer registers
for workers’ compensation with the Department of Labor and Industries and
unemployment insurance with the Employment Security Department, and both
agencies will send the employer information about employee quarterly report
forms. Depending on the nature of the organization’s activities, an employer may
also need to register with the city or county in which it is conducting its business.
For additional information, see http://www.dol.wa.gov/business.

WASHINGTON NONPROFIT HANDBOOK -241- 2018