Employment Security Tax Addendum
The following statement of policy regarding fishermen and crew members on fishing boats and crew members on tender boats is to be added to the current Washington/Alaska Agreement:
- The wages (net shares) of fishermen and crew members on a fishing boat operated in Alaska by an employing unit that maintains a land based operating office in Washington State from which the operations of the vessel are ordinarily and regularly supervised, managed, and controlled are reportable to Washington State.
- The wages (net shares) of fishermen and crew members on a fishing boat operated in Washington State by an employing unit that maintains a land based operating office in Alaska from which the operations of the vessel are ordinarily and regularly supervised, managed, and controlled are reportable to Alaska, providing the employing unit is liable for UI coverage under Alaska statutes. If the employer is not liable, his or her employees are not covered for UI.
- The wages of crew members on a tender boat operated in Alaska by an employing unit that maintains a land based operating office in Washington State from which the operations of the vessel are ordinarily and regularly supervised, managed, and controlled are reportable to Washington State.
- The wages of crew members on a tender boat operated in Washington State by an employing unit that maintains a land based operating office in Alaska from which the operations of the vessel are ordinarily and regularly supervised, managed, and controlled are reportable to Alaska.
This addendum relates to the current Washington/Alaska Agreement signed January of 1983 and is effective Jan. 1, 1989.
