Unemployment Insurance Cooperative
ESD 113 runs an Unemployment Insurance Cooperative (UIC). We help member school districts manage their jobless benefit duties under Washington state law.
Title 50 of the Revised Code of Washington (RCW) and Washington Administrative Code (WAC) Chapter 192 require public employers, like school districts, to pay the state back for jobless benefits. Private companies pay quarterly jobless taxes. Public employers in Washington can choose to be reimbursable employers instead. This means they pay only for actual jobless benefits used by their former workers. They do not pay a fixed rate into the state trust fund.
Forty school districts in our region are members of the UIC. This helps them make the process easier and reduce administrative costs and cost changes. The cooperative works as a self-funded pool. Member districts put money into a shared fund each year. We use these pooled resources to pay back the Washington State Employment Security Department (ESD) when former workers of member districts file jobless claims.