Wash. Court of Appeals published opinion — D2 60254-7-II Published Opinion.pdf

“Acknowledgment and Receipt of Employee Handbook.” CP at 471. In the handbook’s opening

paragraph, AMC states: “We hope that you will take pride in your employment with us and enjoy

being a member of the AMC team.” CP at 423. The handbook provides AMC’s employment

policies, including that “[e]mployment with AMC is intended to be, and is, at-will,” and lists

benefits that AMC provides to all employees, such as health, dental, and vision insurance, a 401(k)

plan, and paid vacation time. CP at 430. The handbook also states:

[E]mployees should be aware that in the course of their employment with AMC,
the management contract of the specific property at which the employee works may
be transferred by the property owners to a different property management entity
other than AMC. In these cases, an employee may be laid off or transferred to
another AMC-managed property where possible, though AMC has no obligation to
find employment for any employee in such instances.

CP at 430.

Job offers are provided on AMC letterhead. The job offers all list positions “for” or “at”

AMC at a particular property. CP at 474, 478. AMC is the employer of record for onsite

employees,2 pays onsite employees, and withholds the applicable taxes from onsite employee

paychecks. AMC provides training and development for all onsite employees, along with annual

performance evaluations.

2
An “employer of record” “is the person who reports employees under its own UBI or EIN for
state or federal tax, employment security, or insurance purposes.” CP at 242.

6
For the current opinion, go to https://www.lexisnexis.com/clients/wareports/.

No. 60254-7-II

Owners are not co-employers, nor is there a contract that exists between onsite employees

and Owners.

B. AUDIT AND APPEAL