Attorneys

District of Columbia Labor and Employment FAQs

• Q: What Should I Do To Register As An Employer In The District Of Columbia?
  A: District of Columbia employers are required by law to file a Combined Registration Application (FR­500) that can be completed and filed via the web or is available … More
• Q: How Does An Employer Get An Account Number Assigned In The District Of Columbia?
  A: Employers are assigned a unique six­digit account number for unemployment insurance tax purposes early in the registration process. The account number assigned by … More
• Q: After I Register As An Employer In The District Of Columbia, How And When Do I Report On My Employees As A Non-Household Or Household Employer?
  A: Non­household employers are required to file an Employer's Quarterly Contribution and Wage Report (Form UC­30) each quarter. Employers who only employ … More
• Q: What Records Should I Keep To Comply With Unemployment Tax Requirements?
  A: Each employer must maintain accurate and up­to­date records on all employees. Retained payroll sheets, cards, or other forms maintained by an employer in the … More
• Q: Do I Have To File A Report For A Quarter When I Do Not Have Employees?
  A: Yes. As long as you are still in business you must file a Contribution and Wage Report when it is due. If no wages are paid during a quarter, you must file a timely … More
• Q: Can Employer Contribution And Wage Reports Be Filed Electronically?
  A: At this time, employers who have more than 250 employees are required to submit the wage portion of their reports on magnetic media (cartridge or 31/2 floppy … More
• Q: What Should I Do If I Fail To Receive The Forms For Quarterly Or Annual Reporting?
  A: Please request a duplicate form from the Tax Division, Office of Unemployment Compensation. The phone number is (202) 698­7550. Failure to receive a quarterly or … More
• Q: Is There A Penalty For Not Filing On Time?
  A: Reports and/or taxes that are not submitted on time are subject to penalty and interest. The interest rate is 1.5 percent of the tax due per month or fraction thereof, … More
• Q: I Have Employees Who Perform Services In The District Of Columbia And One Or More Other States. Where Should I Report Them?
  A: If you have employees who perform services both in the District of Columbia and one or more other states, application of the following guidelines will determine … More
• Q: I Pay Employee Share Of Health Care Premiums. Do I Report That As Wages?
  A: When the employer makes payment of the employee's share of health care premiums, the amount paid is considered wages and should be reported as part of the employee's … More
• Q: I Lease Employees From A Leasing Company. Do I Report The Wages Of The Employees Or Does The Leasing Company Report The Wages?
  A: The company that signs the paycheck and withholds local and federal taxes is the employer that is liable for reporting wages and paying unemployment taxes.

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