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Small Business Requirements & Resources COVID - 19 Impact Webinar June 25, 2020

Small Business Requirements & Resources COVID-19 Impact ... › Portals › _business... · How Important is Small Business? Employ Formed Under-developed Going Concerns Self Employed

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  • Small Business Requirements & ResourcesCOVID-19 Impact Webinar

    June 25, 2020

  • Webinar Agenda

    2

    • Welcome and overview

    • Governor's Office of Regulatory Innovation and Assistance / Small Business Liaison Team

    • Department of Health

    • Department of Labor & Industries

    • Department of Revenue

    • Department of Enterprise Services

    • Employment Security Department

    • Open-mic - dedicated time for more questions

  • Michael ErvickSmall Business Liaison,Governor’s Office Regulatory Innovation and Assistance

    SBRR Outreach Update:

    Bottom-Up Economic Recovery

    3

  • 1 (c) The small business liaison team, working with ORIA and Commerce, shall develop an annual outreach program to help agency directors and deputies connect with small businesses around the state and learn about the experiences of small businesses as they work to comply with state regulations. The outreach program may include some or all of the regulatory agencies, with an option for agency participation and geographic outreach to be adjusted annually to ensure a range of issues and agencies will be included over time. Recommendations and results from the outreach program shall be developed and managed by the liaison team and provided by agencies to ORIA each year for inclusion in ORIA’s annual report.

    EXECUTIVE ORDER 12-01 REGULATORY REFORM AND ASSISTANCE TO HELP

    SMALL BUSINESSES SUCCEED AND GROW

    Outreach

    4

  • How Important is Small Business?

    Employ FormedUnder-

    developed Going

    ConcernsSelf Employed - Solo 0 - 0 270,991 20.76% 244,015 25.19% 26,976 8.02%Micro 0 - 10 1,219,900 93.46% 929,480 95.95% 290,420 86.29%Mini 0 - 20 1,265,231 96.93% 952,298 98.30% 312,933 92.98%International - Small 0 - 50 1,292,238 99.00% 964,512 99.56% 327,726 97.37%International - Medium 0 - 250 1,303,934 99.89% 968,438 99.97% 335,496 99.68%Federal SBA - Small 0 - 500 1,304,732 99.95% 968,630 99.99% 336,102 99.86%Large > 500 597 0.05% 132 0.01% 465 0.14%Total Businesses 1,305,329 968,762 336,567

    5

    Sheet1

    EmployFormedUnder-developed Going Concerns

    Self Employed - Solo0 - 0270,99120.76%244,01525.19%26,9768.02%

    Micro0 - 101,219,90093.46%929,48095.95%290,42086.29%

    Mini0 - 201,265,23196.93%952,29898.30%312,93392.98%

    International - Small0 - 501,292,23899.00%964,51299.56%327,72697.37%

    International - Medium0 - 2501,303,93499.89%968,43899.97%335,49699.68%

    Federal SBA - Small0 - 5001,304,73299.95%968,63099.99%336,10299.86%

    Large > 5005970.05%1320.01%4650.14%

    Total Businesses1,305,329968,762336,567

  • Outreach to City Partners

    6

  • Strategy Assumptions

    • Boost Current Pandemic Operation

    • Pandemic Waves (2 to 3) (October 2020 to June 2021)

    • Isolated Pockets of Viral Activity

    • Post Pandemic Caution (Social Distancing)

    • Prolonged Unemployment (4 year recovery)

    • Other Economic Events (Rebuilding Economic Resiliency)

    7

  • Building a Recovery Strategy

    • Federal• Multi-State• Infrastructure

    8

  • Lessons Learned – 2008 & 2019

    The Small Business Ecosystem – a.k.a. the Economic Garden provides the stem cells for all economic development and serves as an economic safety net for local communities.

    To improve our economic resiliency we need to leverage technology to strengthen the safety net and increase the ability of local business to serve consumers in local markets.

    9

  • Big Four Bottom-Up Ideas

    All layers of government need to collaborate, support & resource:

    • “Buy Local” - Multi-vendor E-commerce Marketplace Platform• Statewide Small B2B Service Marketplace • Assessments and Development of Capabilities and Skills• Increase Access to Government Contracts

    10

  • COVID-19 Reopening Guidance for Businesses

    and Workershttps://www.governor.wa.gov/issues/issues/covid-19-resources/covid-19-reopening-guidance-businesses-and-workers

    COVID-19 BUSINESS RESOURCES

    11

    https://www.governor.wa.gov/issues/issues/covid-19-resources/covid-19-reopening-guidance-businesses-and-workers

  • We would like to thank the members of the Small Business Liaison Team. Representing 29 different state agencies, these dedicated subject matter experts provide information and assistance to small businesses owners.

    Please download a directory of Small Business Liaisons

    at 12

  • Washington State Department of HealthFood Safety Program

    Provide technical assistance, training, and education to: • Local health departments• Industry• Hunger relief organizations• Other state agencies• The public

    Food safety rule development• Work with State Board of Health and stakeholders

    13

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

  • COVID-19 and Food Safety

    • Coronavirus not spread through food

    • Stay Home, Stay Healthy ID’d essential businesses• Grocery stores• Restaurant carry-out and delivery

    • LOTS of questions regarding safety at these facilities• Physical distancing• Face coverings• Cleaning and sanitizing• What is essential• Food rescue

    14

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

  • Reopening Guidance

    Food establishments that closed kitchen or dining areas should consider the following things when reopening:

    • Make sure utilities are working• Flush water and all plumbed food equipment following

    established guidelines• Assess and discard food that is no longer safe

    15

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

  • Reopening Guidance

    Food establishments that closed kitchen or dining areas should consider the following things when reopening:

    • Check that all equipment is functioning properly and maintaining proper temperatures

    • Wash, rinse, and sanitize all food contact surfaces• Clean and disinfect dining area

    (Continued)

    16

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

  • Operating During Phased Approach

    Plan for how your business could implement the following: • Screen employees for symptoms of COVID-19, to include

    presence of fever• Train workers on symptoms of COVID-19 illness and on required

    hand hygiene• Ensure handwashing sinks are stocked and hand sanitizer gel is

    available

    17

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

  • Operating During Phased Approach(Continued)

    Plan for how your business could implement the following: • 6 feet of distance between employees in back and front of

    house• Cloth facial coverings for employees unable to have physical

    distancing• Stagger work schedules as possible to reduce employee

    contact with each other

    18

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

  • Reopening Guidance

    Plan for how your business could implement the following: • Menu adjustments

    • Clean and disinfect touchpoints frequently• Including all surfaces at each table turning

    • Remove as many self-service condiment dispensers from tables or shared areas as possible

    • Not have self-service food bars• When allowed will have more controls

    19

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

  • Reopening Guidance(Continued)

    Plan for how your business could implement the following:• Ensure dining groups are seated at least 6 feet apart

    • Remove or block extra seating

    • Use reservations or other metering system to meet capacity allowances

    • Utilize contactless payment systems, automated ordering and mobile pay

    • Disinfect all touchpads after each use

    20

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

  • COVID-19 Information and Resources

    DOH Webpagewww.doh.wa.gov/Emergencies/CoronavirusResources and Recommendations

    Local Health Departmentswww.doh.wa.gov/foodsafetycontact

    DOH Information by Phone1-800-525-0127

    21

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

    https://www.doh.wa.gov/Emergencies/Coronavirushttp://www.doh.wa.gov/foodsafetycontact

  • L&I Requirements, Guidance, and Resources Related to the COVID-19 Pandemic

    Small Business Liaison [email protected]

    800-987-0145

    22

  • COVID-19 Related Resources

    • LNI.wa.gov

    • Click the circled link

    23

    PresenterPresentation Notes

  • Division of Occupational Safety & Health - DOSHCOVID-19 Related Requirements and Resources

    Many new requirements and resources on the L&I website

    • General workplace requirements• Prevention suggestions • Industry specific guidance, including:

    • Agriculture Grocery Stores• Janitorial Retail• Healthcare Transportation• Construction Food processing

    • Free DOSH consultation service

    24

  • Division of Occupational Safety & Health - DOSHSample Resources

    25

    PresenterPresentation NotesHere are a couple examples of industry-specific resources available on our website. You’ll see here a janitorial tip sheet, and guidance information for grocery stores and other retailers.

  • Governor.WA.GovReopening Guidance

    26

    PresenterPresentation NotesWhile L&I has industry safety & health resources, Before reopening you’ll want to also check out with the governor’s website,www.governor.wa.gov,

    Where you’ll find helpful industry-specific guidance, by phases.

  • Division of Occupational Safety & Health - DOSH

    General Workplace Requirements for COVID-19

    Mandatory general requirements for all employers(more detail provided on L&I publication F-414-167-000)

    1. Social distancing (at least 6 feet apart or other controls)2. Frequent and adequate hand washing3. Routine and additional cleaning and sanitizing4. Establish procedures for sick workers5. Employee education (in language of preference) on

    COVID-19 workplace hazards

    27

    PresenterPresentation NotesThis slide displays some of the COVID-19 requirements that apply to ALL employersDetails about each of these requirements are found on the publication noted on the slide.

    You can use L&I’s website search feature to get to the publication directly.

    Social distancing You’ve likely seen efforts toward ensuring appropriate social distancing in grocery stores and other businesses--Such as one-way aisles, and markings on the floor for check-out queues.Some businesses may need to physically change their set-up, possibly spacing out work stations, scheduling staff with multiple shifts so fewer people are working at a time, or implementing other strategies.Where distancing isn’t possible, using physical barriers can prevent transmission of the disease,--Like the plexiglass that shield checkers in the grocery storeHand washingYou’re required to provide fixed or portable handwashing facilities, and hand sanitizers for convenient use in between hand-washingsYou’ll need to ensure frequent sanitizing of commonly touched surfacesAnd regularly clean and sanitize floors, counters and other surfaces,Providing gloves and eye protection to those who will be handling chemicals.You’ll need to have procedures to address sick employees, Ensuring they know to stay home if they’re sick, And to do a deep cleaning and sanitizing of areas where a sick person had workedAnd finally, you’ll need to provide education to your employees about preventing COVID-19 workplace hazardsEnsuring they know the signs, symptoms and risk factors associated with the virus--And how to prevent it from spreading

    ----------Under emergency rules filed today, businesses that decide to open or operate in direct violation of the Governor’s Stay Home, Stay Healthy order, and phased-in reopening plan may be cited and fined for unsafe workplace conditions.

    DOSH has the authority to cite them for being open or for operating in a way that is purposely defying the Governor’s order and putting their workers at risk. If employers are found to be out of compliance they’ll be informed and directed to close or adjust operations. And if they don’t, they’ll face a workplace safety citation of nearly $10,000, or more.It’s just not fair for businesses that are following the law to face a competitive disadvantage from businesses that are defying it.

  • Division of Occupational Safety & Health - DOSHFace Coverings Guidance

    28

    PresenterPresentation NotesThis slide displays some of the COVID-19 requirements that apply to ALL employersDetails about each of these requirements are found on the publication noted on the slide.

    You can use L&I’s website search feature to get to the publication directly.

    Social distancing You’ve likely seen efforts toward ensuring appropriate social distancing in grocery stores and other businesses--Such as one-way aisles, and markings on the floor for check-out queues.Some businesses may need to physically change their set-up, possibly spacing out work stations, scheduling staff with multiple shifts so fewer people are working at a time, or implementing other strategies.Where distancing isn’t possible, using physical barriers can prevent transmission of the disease,--Like the plexiglass that shield checkers in the grocery storeHand washingYou’re required to provide fixed or portable handwashing facilities, and hand sanitizers for convenient use in between hand-washingsYou’ll need to ensure frequent sanitizing of commonly touched surfacesAnd regularly clean and sanitize floors, counters and other surfaces,Providing gloves and eye protection to those who will be handling chemicals.You’ll need to have procedures to address sick employees, Ensuring they know to stay home if they’re sick, And to do a deep cleaning and sanitizing of areas where a sick person had workedAnd finally, you’ll need to provide education to your employees about preventing COVID-19 workplace hazardsEnsuring they know the signs, symptoms and risk factors associated with the virus--And how to prevent it from spreading

    ----------Under emergency rules filed today, businesses that decide to open or operate in direct violation of the Governor’s Stay Home, Stay Healthy order, and phased-in reopening plan may be cited and fined for unsafe workplace conditions.

    DOSH has the authority to cite them for being open or for operating in a way that is purposely defying the Governor’s order and putting their workers at risk. If employers are found to be out of compliance they’ll be informed and directed to close or adjust operations. And if they don’t, they’ll face a workplace safety citation of nearly $10,000, or more.It’s just not fair for businesses that are following the law to face a competitive disadvantage from businesses that are defying it.

  • Division of Occupational Safety & Health - DOSHCompliance

    DOSH Compliance

    • Workplace inspections• Governor’s Safe Start Plan

    • Businesses in violation can be cited• Fines of $10,000 or more

    29

    PresenterPresentation NotesTo protect worker safety, DOSH compliance officers actively enforce safety and health laws, during this pandemic and always.They do random inspections, plus respond to worker safety concerns received through phone calls and our website.

    By law, DOSH compliance officers are required to investigate, and to cite and fine for violations. The law doesn’t give them the ability to start with warnings.-------------Under emergency rules filed May 26, DOSH has been charged with compliance authority for the Governor’s phased in Safe Start Plan. Businesses that decide to open early or operate in direct violation of the Governor’s orders may be cited and fined for unsafe workplace conditions.

    In the case of Safe Start Plan violations, if employers are found to be out of compliance with the Governor’s guidance They’ll be informed and directed to close or adjust operations. And if they don’t, they’ll face a workplace safety citation of $10,000, or more.

    It’s just not fair for businesses that are following the law to face a competitive disadvantage from businesses that are defying it. --------------

    As I stated earlier, for learning about and implementing safety and health requirements and best practices,And to avoid financial penalties, I can’t recommend strongly enough that you spend time on the DOSH website and arrange for a free consultation.

    You’ll benefit from productive employees and minimized worker injuries by providing a safe and healthy workplace.

  • Workers’ Compensation Insurance Premiums

    Employer Assistance Program (EAP) – Delayed PaymentsIf your business has been impacted by the COVID-19 pandemic:

    • L&I will waive late penalties and interest for second quarter 2020 premiumswhen qualifying businesses file on time and pay within 90 days

    • Payment periods longer than 90 days can be requested, but penalties and interest may apply

    • To participate, file quarterly reports timely, paying what you can at that time• Then email [email protected], requesting delay• Include L&I account number

    30

    PresenterPresentation NotesNow to workers’ compensation insurance, and specifically premiums…

    Recognizing that many businesses are very cash-strapped, L&I has activated an Employer Assistance Program.

    L&I waived late penalties and interest for first quarter premiums,And will do the same for second quarterif businesses file their reports on time and pay their premiums within 90 days

    Payment periods of longer than 90 days can be requested, but penalties and interest may apply

    To participate in the employer assistance program for this second quarter, file your quarterly report on or before July 31, Paying what you can at that timeAnd then email [email protected], requesting the extensionMake sure to include your L&I account number

  • Workers’ Compensation Insurance Premiums

    Reported Employee Hours

    If paying employees who aren’t working:

    • You don’t need to report non-working hours• If you typically report a standard 160 hours per month, or

    480 hours per quarter, for your salaried workers• You can temporarily report actual hours instead

    • Keep good records of both work and non-work hours

    31

    PresenterPresentation Notes

  • COVID-19 Related Workers’ Compensation Claims

    • In most cases, exposure and/or contraction of a virus would not be considered an allowable workers’ comp claim

    • Under certain circumstances, COVID-19 claims from health care providers and first responders will be allowed• For illness or quarantine

    • Other workers, claims will probably not be approved• Will evaluate on a case-by-case basis

    • COVID-19 related claims won’t affect employers’ experience ratings

    32

  • WA Paid Sick Leave

    By law, employees can choose to use their accrued sick leave in the following circumstances:

    • Business is closed by a public official due to a health-related reason• Care for a child whose school or childcare is closed for a health-related reason• Employee is required to leave work because of a COVID-19 exposure• Employee is seeking a medical diagnosis, care, treatment, or preventative

    medical care for themselves or family member (for COVID-19 or any illness)

    33

  • Federal Paid Sick LeaveFamilies First Coronavirus Response Act - FFCRA

    Federal paid sick leave required for COVID-19 related purposes(provided as an FYI; L&I doesn’t administer)

    • In addition to WA paid sick leave; not instead of• Law effective 4/1/2020 through 12/31/2020• 80 hours for full-time workers; prorated for part-time• 100% tax credit through IRS payroll taxes• See FFCRA at www.dol.gov for more information

    34

    PresenterPresentation Notes

  • COVID-19 Related Resources

    • LNI.wa.gov – Coronavirus page

    • LNI.wa.gov/smallbusiness

    • Email: [email protected]

    • Phone: 800-987-0145

    35

    mailto:[email protected]

  • Small Business Requirements and Resources: Business Relief

    Washington State Department of RevenueCustomer Experience Team

    36

    PresenterPresentation NotesIntroduce yourself, name, title I appreciate you taking your time to attend

    At the Department of Revenue we recognize that the Stay at Home order is having a profound impact on many Washington Businesses and we want to do everything we can to help you navigate through this time and stay in business.

    We are doing our best to provide taxpayers additional deferral options during this state of emergency and we commit to working with you as much as we can within the parameters of the law.

    Before we begin I would like to make one point very clear. The department will never charge a fee for access to business relief options or to help you with your tax return. We will never call you and ask you for your SSN, bank account, or credit card information. If you experience any of these issues through a phone call or email please contact us as soon as possible. And please do not give out any of your personal information to anyone claiming to be from the Department of Revenue, we will never ask for personal information.

  • COVID-19 Online Resources

    37

    PresenterPresentation NotesHere is a picture of our home page at dor.wa.gov. As you can see our website has multiple locations for you to find additional information on business relief, fraud awareness and other information related to Covid-19.

    Our covid related pages are also available in Spanish.

    For questions not covered in this presentation please refer to our website or contact us information at the end of the presentation.

  • Office and Workload Impacts

    • Offices remain closed to the public.• Phone or live chat M-F, 8am-5pm, 360-705-6705• dor.wa.gov/ContactUs• Always available: Website and My DOR

    Processing backlogs in incoming/outgoing US mail• General correspondence• Tax returns, permits, and business applications• Payments by check or money order • Petitions, administrative review requests, and legal documents

    38

    PresenterPresentation NotesOf course, the Stay home, Stay healthy order means that our staff are all working from home. Therefore, our offices remain closed. However our call centers are open and can be reached by phone or live chat Monday through Friday from 8am to 5pm @ 360-705-6705. The blue font is the path/link, here and throughout the presentation. Our website and your My DOR account are always available and staff are working to maintain email inboxes connected to these tools.Because of the challenges associated with the Stay Home, Stay Healthy order we are currently, and will continue to experience delays in processing. This includes:General correspondenceProcessing paper tax returns, applications, and permit requestsPosting payments to accounts made by check or money orderPetitions/requests for administrative reviewAcknowledgment of legal documents

    We appreciate your patience and are doing our best to respond to you as quickly as possible.

  • Tax Returns• Extensions must be requested before due date.• Extensions only postpone payment due date.• File tax returns even if you are unable to pay.• Returns filed and paid by due date (or extension date)

    will not incur interest or penalties.• Penalties are applied the day following the due date.• Interest is accrued daily on unpaid balances.

    Outstanding Balances• Interest waived February 29 through June 17

    Tax Returns and Outstanding Balances

    39

    PresenterPresentation NotesTemporary changes to Tax Related Program Changes

    Extensions must be requested prior to the returns due date. Extensions only postpone the due date of taxes they DO NOT waive any tax owed.We request that you still file your excise tax return even if you are unable to pay at this time.Tax returns paid by the original due date plus any granted extensions will be considered on time and will not incur interest or penalties.Penalties are applied the day following the return due date, for all filing frequencies.Interest is accrued daily on unpaid balances.Outstanding balances: The department has received approval to waive interest only on outstanding balances between February 29 and May 4. Interest started accruing on these balances as of May 5.Penalties and Interest accrued prior to Feb 29 cannot be waived due to COVID related issues (Correct)

    *****Do we want to say something about paying what you can towards outstanding balances to reduce penalties/interest?

    If you already have a Payment Plan in progress, please maintain contact directly with the Revenue Agent you have been working with.

    I took out the audits/collections activity thing. That could halt forward progress on our presentation. Let’s have that ready in case someone asks it during the Q&A

  • Annual 2019 Return• April 15 due date extended to June 15

    Quarter 1, 2020• April 30 due date extended to June 30Quarter 2, 2020• July 31 due date not extended

    Monthly • 25th of the following month (no change)

    Tax Return Extended Due Dates

    40

    PresenterPresentation NotesExtended due date have been automatically granted for quarterly and annual filers. 2019 annual return due date has been extended to June 15, 2020.Quarterly filers have an extended due date of June 30 for quarter 1 2020 but no change for Quarter 2, 2020Monthly filers must reach out to the department to request an extension.

    Q&A: Don’t present this information:Why weren’t monthly’s automatically extended?  Monthly filers include a variety of different industries and business activities and are generally our largest taxpayers.  These businesses often collect retail sales tax, which is held in trust for the state. If businesses have the ability to pay their taxes, we encourage them to do so. Business taxes fund important services in our state and local communities including K-12 schools, health and social services, and public safety.  Striking the right balance between providing relief to businesses hardest hit by this pandemic and collecting revenue that is legally due and needed to provide essential services is difficult.  Providing blanket extensions for all annual and quarterly taxpayers while handling monthly filing extensions on a case-by-case basis, we believe, achieves that correct balance.  Please know that we have staff available to quickly assist you with any extension requests you have. 

  • License Renewals • We do not have authority to extend your business license expiration dates,

    however,• We are waiving business license delinquency fees on late renewals.

    State and Local Endorsements• Check with the state or local regulatory agency that issued your

    endorsement to determine if continued operation is allowed.• dor.wa.gov/StateEndorsement• dor.wa.gov/CityEndorsement

    Licenses and Endorsements

    41

    PresenterPresentation NotesLicense Renewals:We will waive the Business Licensing Service fees on late renewals of licenses expiring in Feb, March and April 2020. However, we do not have the authority to extend business license expiration dates. If your documents have expired please check with the state or local regulatory agency that issued your endorsement to determine if continued operation is allowed. Contact information for these state and local agencies is available on our website or at the following web addresses.

  • Estate Taxes• Estate Tax team 360-534-1503• dor.wa.gov/EstateTax

    Property Tax• Contact local county Treasurer’s office• dor.wa.gov/CountyContacts

    Other Programs

    42

    PresenterPresentation NotesFor estate tax extensions taxpayers filing both a WA and Federal estate tax return can request an extension based on federal notice 2020-03.For those filing a WA estate tax return only please contact the Estate Tax Team @ 360-534-1503. or go to dor.wa.gov/estatetax

    For questions related to Property Tax: Please contact your local county treasurer’s office. Or go to dor.wa.gov/countycontacts

  • Alerts Banner and New Tax Guidance

    43

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

  • Additional Online Resources

    44

    PresenterPresentation NotesAll of these items are covered in more detail on our website, dor.wa.gov. Click the learn more link next to Business Relief in the yellow banner at the top of the home page and these topics are listed on the right.

  • New Tax Guidance

    45

    Restaurants and Distilleries

    • Meals• Sales of meals to:

    • Red Cross and US Govt.• First responders• State and local governments

    • Providing free meals• Curbside and delivery sales• Sales of uncooked meal kits

    • Sanitizing products• Sales of alcohol for

    sanitizing purposes

    • Delivering Spirits• Curbside and delivery sales

    of spirits

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

  • Contact Information

    46

    Additional Options

    [email protected]

    • Secure messaging through My DOR

    PresenterPresentation NotesUpsell My dor secure messaging

    Live chat icon disappears when full but will return when available

    Can call either # and they will reroute you/transfer you.

  • Department of Enterprise Services

    Shana Barehand: [email protected]

    47

    • Doing Business with DES • DES Washington Electronic Business Solutions • Open Checkbook: state agency payment information• Washington Data: the general purpose open data portal for the

    State of Washington• Questions: [email protected] or

    (360) 902-7400, 8:00 a.m. to 5:00 p.m., Monday – Friday.

    https://des.wa.gov/businesshttps://des.wa.gov/services/contracting-purchasing/doing-business-state/webs-registration-search-tipshttp://fiscal.wa.gov/Checkbook.aspxhttps://data.wa.gov/mailto:[email protected]

  • Unemployment Benefits, Return to Work, Paid Family and Medical Leave… 48

  • ESD Website Resources

    49

  • Fraud

    Different types of potential fraud

    • Data breach: This has NOT happened and NO data has been taken from ESD.

    • Unemployment fraud: A claimant lies on their claim to obtain benefits in their own name.

    • Imposter fraud – When someone’s personal info has been stolen from some other source and is used by a criminal to file for benefits and rout those payments to their own bank account.

    Learn more at esd.wa.gov/fraud50

  • Key Reminders1. If you receive a questionnaire from ESD about your claim, complete it!

    Don’t ignore it! 2. ESD will maintain a practice of slowing our payments by 1-2 days to give

    us time to root out fraudulent claims and, in some cases, to collect verifying information from legitimate claimants. Note that this is the practice of many states.

    3. ESD has not experienced a data breach. No data has been stolen from ESD. Data breaches elsewhere have exposed many Americans’ personal information to criminals, who are using that information to file false unemployment claims across the country.

    4. Read all the information on the Unemployment benefits fraud page.

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    https://esd.wa.gov/unemployment/unemployment-benefits-fraud

  • Business-friendly program presenters

    • Jason Barrett, Lead Policy Analyst, Paid Family and Medical Leave

    • Cyal Christmas, Manager, Tax Audit & Collections, UI Customer Support

    • Kory Martin-Damon, Tax Policy Specialist, UI Policy

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  • Paid Family and Medical Leave

    53

  • Experience a qualifying event

    Work 820 hours in Washington during the qualifying period

    393 hours 291 hours126 hours 178 hours 291 hours unreported

    54

    Qualifying events• Welcoming a child through birth, placement, foster or adoption• Serious health conditions or injuries (your own or a family member’s)• Certain military-connected events

    Family members• Spouse/domestic partner• Child• Son/daughter-in-law • Grandchild• Grandparent• Parent (in-law and step)• Sibling

    $7000 $6000$4500 $4700 $6000

    Title 50A RCW

    Eligibility

    PresenterPresentation NotesFirst to be built from scratch.Nearly all other states will follow in Washington’s footsteps in building Paid Family and Medical Leave programs without temporary disability programs already in place.Bipartisan support, with business and labor at the table.There is cross-aisle agreement nationally that Paid Family and Medical Leave should happen, it is just a matter of how. This was clear ESD testified before the House Ways & Means Committee earlier this year.

  • • Family Leave = 12 x typical workweek hours

    • Medical Leave = 12 x typical workweek hours

    • Combination = 16 x typical workweek hours

    • w/ Pregnancy Disability = add 2 weeks of medical leave

    55

    RCW 50A.15.065, WAC 192-500-070, RCW 50A.05.010(9) & (14)

    Duration of Leave in a Claim Year

  • Paid Family and Medical Leave:• If you are sick or caring for a family member who is sick.

    • Eligibility requires a Certification of Serious Health Condition form signed by a healthcare provider.

    • Individuals cannot receive benefits from Paid Family and Medical Leave and Unemployment Insurance in the same week. This includes both state and federally funded unemployment.

    Other federal provisions are available that will cover similar and other COVID-19 related circumstances:• FFCRA – Expanded Paid Sick Leave, Emergency Family Leave Expansion

    Act. Individuals need to talk to their employers about the leave offered in this provision: https://www.dol.gov/agencies/whd/pandemic/ffcra-employer-paid-leave

    • CARES - Pandemic Unemployment Assistancewww.esd.wa.gov/unemployment/cares-act

    COVID-19 & PFML

    56

    https://www.dol.gov/agencies/whd/pandemic/ffcra-employer-paid-leavehttp://www.esd.wa.gov/unemployment/cares-act

  • Unemployment Insurance Reporting

    Report and Payment Leniency

    • An unprecedented number of Washingtonians are applying for unemployment and your reports are crucial to finding out if they can establish a claim.

    • Please do everything you can to provide information on time.

    • We may waive penalties for responses that are late because of COVID-19.• You will need to request a penalty waiver in writing.

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    https://esd.wa.gov/employer-taxes/tax-penalty-waiver

  • Relief of Benefit Charging

    • Standby – Legislation passed $25M to provide tax relief to small businesses impacted by COVID-19.

    • SharedWork – On June 19, 2020, the Governor issued an emergency proclamation that waived and suspended RCW 50.60.110(1), which requires us to charge taxable and reimbursable employers for SharedWork benefits. The proclamation is effective June 19, 2020, and expires July 19, 2020, unless, like the other emergency proclamations, it is extended by the legislature.

    • Reimbursable - The federal government will pay 50% of their benefit charges.• We’re offering some leniency for requests received after the 30-day period.

    Employers must establish good cause for not sending their request on time.

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  • Emergency Laws and Rules

    59

    Work search requirements • Unless extended by legislation, work search requirements will no longer be waived

    effective July 5, 2020 unless you are exempt from having to look for work by the department.• Please go to www.esd.wa.gov for notifications.

    • Most separations occurring March 23, 2020 or later, due to COVID-19 are considered a lack of work.

    • Claimants and employers can request up to twelve weeks of standby.• Standby is ONLY a work search waiver.

    • Unless extended by legislation, wait week requirements will be required for those who file a claim effective July 5, 2020 or later.

    http://www.esd.wa.gov/

  • Federal CARES Act

    Expanded unemployment benefits programs:

    60

    Pandemic Unemployment Assistance (PUA)Separate benefit program to cover many people who do not qualify for regular unemployment, including:• Self-employed people• Independent contractors• Part-time workers (with fewer than 680 hours)• Available Feb. 2 - Dec. 26, 2020

    Pandemic Emergency Unemployment Compensation (PEUC)• Extension of regular

    unemployment benefits of up to 13 weeks.

    • Available weeks ending April 4 - Dec. 26, 2020.

    • Total of 39 weeks of benefits.

    • 100% federally funded. Employers cannot be charged.

    Federal Pandemic Unemployment Compensation (FPUC)• Extra $600 per week – must be

    eligible for at least $1 of weekly benefits after deductions.

    • Payable for weeks ending April 4 - July 25, 2020.

    • Available for everyone on regular unemployment or PUA, except those on training benefits.

    • 100% federally funded. Employers cannot be charged.

  • PPP and Unemployment

    61

    PPP loan - you must report the gross amount of money when used.• The claimant (you) files during the week to which the payments

    were assigned, the money is deductible.

    Unemployment example -• The claimant (you) works 20 hours and earns $20 an hour. • File the weekly claim reporting having worked a total of 20 hours

    and earned $400.

    PPP loan forgiveness requirements are not the purview of ESD. All other questions must be directed towards the

    Small Business Administration.

  • Helpful Web Pages for Employers and Workers

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    1. Strategies that work: https://esd.wa.gov/unemployment/help

    2. COVID-19 Page: https://esd.wa.gov/newsroom/covid-19

    3. FAQ for businesses page: https://esd.wa.gov/newsroom/covid-19-employer-information

    4. Unemployment benefits fraud: https://esd.wa.gov/unemployment/unemployment-benefits-fraud

    5. Operation 100%: https://esd.wa.gov/unemployment/adjudication

    6. WorkSource resources: https://www.worksourcewa.com/

    https://esd.wa.gov/unemployment/helphttps://esd.wa.gov/newsroom/covid-19https://esd.wa.gov/newsroom/covid-19-employer-informationhttps://esd.wa.gov/unemployment/unemployment-benefits-fraudhttps://esd.wa.gov/unemployment/adjudicationhttps://www.worksourcewa.com/

  • Contact Us

    63

    ESD and Paid Family & Medical Leave

    833-572-8400 – UI hotline ( 7a.m. to 4 p.m. Mon. – Sat.) 833-318-6022 – Online weekly claims ( 7a.m. to 4 p.m. Mon. – Sat.) 855-829-9243 – Employers833-717-2273 – PF&ML

    esd.wa.govpaidleave.wa.gov

    [email protected]

  • Contact Summary

    Rafael Colón [email protected] / 360-878-4088

    Celia Nightingale & Andrew [email protected] / 800-987-0145

    Michael Ervick (ORIA)[email protected] / 360-725-2663

    Carlin [email protected]

    Shana [email protected]

    64

    https://www.doh.wa.gov/Emergencies/Coronavirus800-525-0127

    PresenterPresentation NotesOur home page, dor.wa.gov has additional information on the following topics.Taxability Restaurant sales of meals to the red cross, the US government, First responders and state or local governments.Providing free mealsCurbside and delivery meal salesAnd the sales of uncooked meal kits.

    You can also find information there about the sales of alcohol for sanitizing purposes and lastly on the curbside and delivery sales of alcohol for consumption.

    mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]://www.doh.wa.gov/Emergencies/Coronavirus

  • Thank you

    65

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