What Is Taxable Under District Of Columbia Unemployment Insurance Law?
Employers who pay contributions (contributory employers) pay a tax based on their assigned tax rate and wages paid to each employee up to the taxable wage base that is in effect for the calendar year. The following are examples of how to determine wages that are taxable:
Examples Of Taxable Wage Calculations
Employee A: Wages never exceed taxable wage base of $9,000 for this calendar year.
Employee B: Wages exceeded taxable wage base of $9,000 in 2nd quarter.
Employee C: Wages exceeded taxable wage base of $9,000 in 1st quarter.
Employee A+B+C: Quarterly Totals
Wages are only taxable once during a year regardless of whether they were reported to another state. For example, if you had an employee working in another state and paid taxes on his/her wages up to $8,500, and then moved the employee to a DC job site, only the first $500 of wages paid in DC would be taxable (the difference between DC's taxable wage base of $9,000 and the $8,500 in wages which were already taxed).
| Reporting Quarter | QTR 1 | QTR 2 | QTR 3 | QTR 4 |
| Wages Paid | $2,000 | $2,000 | $2,300 | $2,000 |
| Nontaxable Wages | $0 | $0 | $0 | $0 |
| Taxable Wages | $2,000 | $2,000 | $2,300 | $2,000 |
| Reporting Quarter | QTR 1 | QTR 2 | QTR 3 | QTR 4 |
| Wages Paid | $4,500 | $5,500 | $6,000 | $5,000 |
| Nontaxable Wages | $0 | $1,000 | $6,000 | $5,000 |
| Taxable Wages | $4,500 | $4,500 | $0 | $0 |
| Reporting Quarter | QTR 1 | QTR 2 | QTR 3 | QTR 4 |
| Wages Paid | $20,000 | $20,000 | $20,000 | $25,000 |
| Nontaxable Wages | $11,000 | $20,000 | $20,000 | $25,000 |
| Taxable Wages | $9,000 | $0 | $0 | $0 |
| Reporting Quarter | QTR 1 | QTR 2 | QTR 3 | QTR 4 |
| Wages Paid | $26,500 | $27,500 | $28,300 | $32,000 |
| Nontaxable Wages | $11,000 | $21,000 | $26,000 | $30,000 |
| Taxable Wages | $15,500 | $6,500 | $2,300 | $2,000 |
Other District of Columbia Labor and Employment FAQs
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What Is The Law On Wages And Hours?
A: The Office of WageHour of the Department of Employment Services (DOES) administers the District's laws regarding wages and hours. The DC Minimum Wage Act … more -
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A: The Senior Community Service Employment Program provides meaningful parttime employment to needy elderly residents. Eventual placement of the participant into an … more -
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What Are Apprenticeships?
A: Apprenticeships combine onthejob training with classroom instruction, teaching workers the practical and theoretical aspects of highly skilled occupations. … more -
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What Is The Welfare To Work Program?
A: The Department of Employment Services' welfaretowork program, Project Empowerment, has been in operation since April 2001. Stressing the "workfirst" … more -
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How Do I File An Unemployment Claim?
A: When applying for unemployment benefits, you must first determine the base period of your claim. Use the following table: If your claim is filed in the first full … more -
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How Is Eligibility Determined?
A: To be eligible for unemployment compensation, you must meet the following wage requirements: You must have wages in at least two quarters of the base period. You … more -
Q:
What Are Some Reasons For Disqualification?
A: You may be disqualified from receiving benefits for any of the following reasons: Voluntary departure from your last employer without good cause connected with the … more -
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What About After Leaving The Military?
A: If you are unemployed after leaving the US military, you must provide the "Member Requests Copy 4" of your form DD214, "Certificate of Release of Discharge from … more -
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What Are Dislocated Workers?
A: People who have lost jobs because of industry closings or mass layoffs Longterm unemployed people who have limited opportunity for jobs in their field … more -
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What Services Are Provided For Dislocated Workers?
A: Training/Retraining Classroom or vocational training Literacy and English for nonEnglish speaking individuals Preparation for the GED exam (high school … more
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