When Is An Employer Liable To Pay Unemployment Insurance Taxes Under District Of Columbia Law?

Generally, an employer with one or more individuals performing services within the District of Columbia is liable under the District of Columbia Unemployment Compensation Act. It does not matter whether the services are performed on a part­time or temporary basis. Employers of household help also become liable when they pay at least $500 in aggregate wages in any calendar quarter for such help. Once they reach the $500 threshold, employers of household help remain liable for all wages paid in subsequent quarters until they become inactive. Examples of household help are chauffeurs, cooks, gardeners, nurses, maids, and baby­sitters who are at least 18 years of age.

The information on this page is meant to provide a general overview of the law. The laws in your state and/or city may deviate significantly from those described here. If you have specific questions related to your situation you should speak with a local attorney.

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