{"data":{"id":"us-wa/rcw-50.04.065","jurisdiction":"us-wa","citation":"RCW 50.04.065","heading":"Common paymaster or pay agent.","body":"(1) For purposes of this title, \"common paymaster\" or \"common pay agent\" means an independent third party who contracts with, and represents, two or more employers, and who files a combined tax report for those employers.\n(2) Common paymaster combined tax reporting is prohibited. \"Common paymaster\" does not meet the definition of a joint account under RCW 50.24.170.\n(3) A common pay agent or common paymaster is not an employer as defined in RCW 50.04.080 or an employing unit as defined in RCW 50.04.090.","path":["Title 50","Chapter 50.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=50.04.065","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T03:23:45Z","sha256":"89be1f3f8bc8fe53403c92ffbde7b9348c4d8077d38a35f6293e0069cb7be247","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-50.04.060","next":"us-wa/rcw-50.04.070"},"notice":"GroundRules: Original legal text. Not legal advice."}