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

of the AMC team.” CP at 423 (emphasis added). The handbook also notes that an onsite

employee’s employment is contingent on the management contract between AMC and the Owners,

and that if an Owner transfers property management services to another company, “an employee

may be laid off or transferred to another AMC-managed property where possible.” CP at 430.

Therefore, if the onsite employees were truly employees of the Owners, it would not follow that

they could be “laid off or transferred to another AMC-managed property” if AMC discontinued

its property management services at a location.

AMC is the employer of record and withholds applicable taxes from onsite employee

paychecks. Onsite employee paystubs list AMC as the sole employer. AMC dictates when

employees receive their paychecks. The AMC Employee Handbook details the comprehensive

medical, dental, and vision benefits and a 401(k) plan offered to full-time onsite employees.

Additionally, AMC provides paid time off and vacation benefits for onsite employees, along with

a sick leave policy. Thus, the record supports that employing onsite employees is part of the

“business engaged in” by AMC. RCW 82.04.080(1).

Owners are not listed as a co-employer in AMC’s communications with onsite employees

nor is there any contract between an Owner and an onsite employee. Indeed, the PMA explicitly

states: “Except as provided herein, neither party shall have the power to bind or obligate the other

party.” CP at 363.

Accordingly, we hold that AMC is the employer of the onsite employees. It follows then

that the wages AMC pays to the onsite employees from the operating account, while separate of

the management fee, constitute part of the “total money or money’s worth received in the course