1. (1) If an exempt employee fails to notify an employer of their exemption, the exempt employee is not entitled to a refund of any premium deductions made before notification was provided.
2. (2) Any premium deductions made before notification was provided to the employer remain with the employer.

3. (3) The employer must refund deducted premiums to the employee if:

   1. (a) The employer deducts premiums after the employee provides notification of the employee's exempt status; or
   2. (b) The employee is automatically exempt under WAC 192-905-008 and has not chosen to participate in the program.

[Statutory Authority: RCW 50B.04.020, 50B.04.053, 50B.04.055, 50B.04.085, and 2025 c 380 s 16. WSR 25-24-065, s 192-905-020, filed 12/1/25, effective 1/1/26. Statutory Authority: RCW 50B.04.020 and 50B.04.085. WSR 21-11-013, § 192-905-020, filed 5/7/21, effective 6/7/21.]