Free District of Columbia Labor and Employment FAQs | Free District of Columbia Labor and Employment Legal Documents

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?

Tue, 29 May 2007 21:19:00 GMT

Nonhousehold employers are required to file an Employer's Quarterly Contribution and Wage Report (Form UC30) each quarter. Employers who only employ household help have the option to file wage information and pay contributions on an annual basis using Employer's Annual Contribution and Wage Report (Form UC30H). Household employers should read the Annual Filer Fact Sheet* before selecting a filing schedule.

Quarterly filers are mailed UC30s near the end of each quarter.
Quarterly reports are due on April 30, July 31, October 31 and January 31.
Annual filers receive an optional UC30HWORKSHEET* early in the calendar year that can be used to record monthly employment levels and wages paid to each employee during each quarter of that calendar year. This information is still needed to complete the required UC30H. The UC30H form will be sent to annual filers in January of each year to be completed for the prior calendar year.
The UC30H is due on or before April 15 following the end of the tax year.
Both quarterly and annual reporting forms are preprinted with the employer name and address, account number, quarter and year to be reported, due date and tax rate to be used in computing the tax due.

Are Any Types Of Employment Exempt From Coverage Under District Of Columbia Unemployment Insurance Law?

Tue, 29 May 2007 21:19:00 GMT

The following types of employment are not covered by District of Columbia unemployment insurance law:

service performed by an individual under 18 years of age as a babysitter;
casual labor not in the course of an employer's trade or business;
service by an individual employed by the individual's son, daughter or spouse;
service by a child under 21 years of age employed by his/her parent;
service as an insurance agent if entirely on commission;
service performed in the employ of a church, religious convention, association of churches, or any organization which is operated primarily for religious purposes;
service performed as part of an unemployment workrelief or worktraining program assisted or financed by any federal or state agency or political subdivision, by an individual receiving such work relief or training;
service performed in the employ of a foreign government;
service performed in the employ of a public international organization such as the World Bank and the International Monetary Fund; and COMSAT;
service performed in a facility for rehabilitation by a person receiving rehabilitation;
service performed by an inmate of a penal institution
service performed for a railroad which is covered under provisions of the Railroad Unemployment Insurance Act;
service performed by a student at his/her school, college, or university;
service performed in the employ of a hospital as a student nurse or intern;
service performed by an individual under the age of 18 years in the delivery or distribution of newspaper.

Are Independent Contractors Covered Under District Of Columbia Unemployment Insurance Law?

Tue, 29 May 2007 21:19:00 GMT

An independent contractor working as an individual is not subject to coverage under the DC unemployment insurance law. However, if an individual performing work for you is an employee rather than an independent contractor, you are liable to pay unemployment taxes on the employee's wages. The ordinary rules of common law relative to "master and servant" apply in defining employers and employees. DOES determines who is an employee and who is an independent contractor. Considerations include:

who has the right to supervise, regarding the means by which the intermediate work should be done;
what is the method of compensation;
is the individual providing service engaged in an independent trade, occupation, profession or business?

If you employ an individual in the District of Columbia without registering with DOES and you are subsequently determined to be a liable employer, you will be responsible for all back taxes, plus interest and penalty, since you began paying wages in DC.

As A Sole Proprietor, Do I Need To Report My Wages And Those Of My Spouse Or My Children?

Tue, 29 May 2007 21:19:00 GMT

No. Your wages are not covered under District of Columbia unemployment insurance law. The employment of your spouse, and/or your children under 21 years of age is exempt from coverage. If you employ your children who are 21 years of age or older and/or other help, you must report their employment.

Can Employer Contribution And Wage Reports Be Filed Electronically?

Tue, 29 May 2007 21:19:00 GMT

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 diskette). All employers are encouraged to submit their wage data on magnetic media. DOES is working toward providing additional ways to file contribution and wage reports. Future plans include the use of the telephone and the Internet for report filing, and providing for filing of both the contribution and wage portions of the report on magnetic media. In addition, employers will be able to use the telephone and the Web to access their account information and make changes in account address information. Future developments will be posted at this web site.

Can I Reimburse The Trust Fund Rather Than Contribute Taxes? Is It To My Advantage?

Tue, 29 May 2007 21:19:00 GMT

Only employers who qualify as nonprofit organizations under Section 501(c)(3) of the Internal Revenue Code and government entities have the option of reimbursement. Reimbursement is a form of selfinsurance. Under the reimbursement option, eligible employers are required to pay each quarter an amount equal to the benefits paid to their former employees. Reimbursable employers submit quarterly payroll reports, the same as tax paying employers. They do not, however, include a payment with their report. Every quarter a bill is sent which lists benefits charged to their account. The bill is payable within 30 days of the mailing date. Interest and penalty are assessed for delinquent payment. If an employer chooses reimbursement, this option must remain in effect for a minimum of two calendar years. After this twoyear period, a change to taxpaying status must be requested in writing. Some factors to consider in deciding whether to choose the reimbursement option are:

Turnover rate: generally reimbursement is more advantageous to employers with stable employment;
Estimation of cost: tax paying employers have known costs based on their tax rate, payroll and the taxable wage base, while reimbursable employers could have varying costs, depending on the number of former employees receiving benefits.
Charging of benefits: there are instances where the cost of benefits are not charged to contributory employers, i.e. when benefits are paid subsequent to a claimant's requalifying after being disqualified for voluntarily leaving his/her last employer without good cause connected with the work, or for misconduct in the course of the last work, all base period contributory employers automatically are relieved of charges; noncharging of benefits does not apply to a reimbursable employer; such employers are responsible for all regular unemployment insurance benefits charged to their accounts.
Extended benefits: during periods of high unemployment when extended benefits are paid, reimbursable employers are responsible for all of the nonfederal share of extended benefits charged to their accounts. (Contributory employers are not assessed charges for extended benefits.)
Overpayments: contributory employers' accounts are credited for the full amount of established benefit overpayments; the accounts of reimbursable employers are credited only to the extent that repayment of the overpayment is made by the claimant.

Do I Have To File A Report For A Quarter When I Do Not Have Employees?

Tue, 29 May 2007 21:19:00 GMT

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 report indicating no remuneration was paid during the quarter. This is known as a zero wage ($0) report. If you are going out of business you should advise DOES of that change on the last Contribution and Wage Report that you submit. If we do not know that you have gone out of business or do not receive a "zero wage" report for quarters when you do not have employees, our automated system will assume that the expected report is missing and will initiate collection action.

Do I Pay Unemployment Taxes To The State Where My Employee Lives?

Tue, 29 May 2007 21:19:00 GMT

No. Unemployment tax is paid to the state where the service is performed.

Do The Funds In My Account Earn Interest?

Tue, 29 May 2007 21:19:00 GMT

Tax contributions paid by employers are deposited in the District Unemployment Fund, which is an account in the Unemployment Trust Fund in the Treasury of the United States. The District maintains a separate account for each employer. Each year the District Unemployment Fund earns interest from the federal government. The interest earned is credited to each employer account that has a positive reserve (funds credited to the account for contributions and prior years interest exceed charges to the account for payment of benefits). The interest is credited on a pro rata basis that represents the ratio of the credit balance in each individual account to the total of all the credit balances in all employer accounts as of the computation date.

How Do I File An Unemployment Claim?

Tue, 29 May 2007 21:19:00 GMT

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 week of the month of:	Your base period is the 12month period ending the previous:
January/February/March	September 30
April/May/June	December 31
July/August/September	March 31
October/November/December	June 30

Base period wages may be from DC employers, the DC Government, the Federal Government, and the US Military, or from employers in other states.

How Do I Find Out That A Former Employee Has Filed A Claim For Unemployment Compensation?

Mon, 04 Jun 2007 21:51:22 GMT

Once an initial claim is filed, a request for separation information is mailed to the last (30day) employer. The employer should return this form within seven calendar days to the address listed on the form. If the reason for separation is other than lack of work, full details must be provided. The last employer may also be contacted by phone by a Claims Examiner with regard to the claimant's separation. This is normally done to clarify information provided on the returned separation report. In addition to receiving the request for separation information form, the last employer will also receive a copy of the Claimant's Monetary Determination. This form indicates the claimant's weekly benefit amount and the maximum amount that he/she may potentially collect. Employers for whom a claimant has worked during his/her base period will also receive a notification that an initial claim has been filed. This form will indicate the base period wages reported by the employer, the percentage of total benefits that may be charged to the employer and the total potential maximum charge. Employers should review this form carefully to ensure that base period wage information is correct. If the base period wages do not agree with quarterly wages previously reported on the quarterly/annual payroll report submitted to the Department of Employment Services, or if the employer has no record of the individual having ever been an employee, the employer should notify the office indicated on the form.

How Do I Know What Charges Are Applied To My Account?

Mon, 04 Jun 2007 21:51:22 GMT

Each quarter, you will receive a charge statement detailing all charges against your account for that particular quarter. The statement lists the claimant's name, Social Security number, and total charges. As a base period employer, you are liable for the cost of benefits paid to your former employees through "charges" to your employer account. Benefits are charged in proportion to the percentage of total base period wages you paid. For example if you paid 100 percent of the base period wages, you would be charged 100 percent of the benefits paid. If you paid only 25 percent of the base period wages, your account would be charged for 25 percent of the benefits paid. Contributory employers are not charged in the following circumstances:

When benefits are paid subsequent to a claimant's requalification after being disqualified for voluntarily leaving his/her last employer without good cause connected with the work, or for misconduct in the course of the last work, all base period contributory employers automatically are relieved of such charges.
When benefits are paid to an individual who is a continuing parttime employee of an employer other than the separating employer, the continuing contributory employer is eligible for noncharging of benefits. It is the responsibility of the continuing contributory employer to notify DOES in this case.
When extended benefits are paid to an individual who has exhausted regular benefits, all base period contributory employers are automatically relieved of charges for extended benefits.
When a benefit overpayment is established on benefits that have been charged to employers' accounts, the accounts are credited for the amount of the overpayment in the same percentage that the accounts are charged.

Noncharging does not apply to a reimbursable employer. Such employers are responsible for all benefits charged to their accounts for regular UI, and for the nonfederal share of extended benefits that is charged to their accounts. Reimbursable employers only receive a credit against benefit overpayments for the amount of the overpayment that is repaid by the claimant. Charges to your account are one of the three factors that enter into the calculation of your annual tax rate (the other factors are taxes paid and total payroll). Therefore, charges could increase your tax rate. If you are a reimbursable employer, you will receive a quarterly bill (Form UC244) accompanied by a detailed listing of each charge against your account.

How Does An Employer Get An Account Number Assigned In The District Of Columbia?

Tue, 29 May 2007 21:19:00 GMT

Employers are assigned a unique sixdigit account number for unemployment insurance tax purposes early in the registration process. The account number assigned by DOES is different than an employer's Federal Employer Identification Number (FEIN) or the business tax number assigned by the District of Columbia Tax and Revenue Department. The DOES employer tax account number should be included in all correspondence concerning DC unemployment insurance taxes.

How Is Eligibility Determined?

Tue, 29 May 2007 21:19:00 GMT

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 must have at least $1,300 in wages in one quarter of the base period.
You must have at least $1,950 in wages for the entire base period.
Your total base period wages must be at least oneandahalf times the wages in your highest quarter, or be within $70 of that amount.

In addition to wage requirements, you must also meet the following requirements:

You must be unemployed through no fault of your own.
You must be available for work. This means that you must be ready and willing to accept work considered suitable for you because of your past training, education, or experience.
You must be physically able to work. You cannot collect benefits while you are sick, injured, or disabled.
You must make at least two job contacts each week.
You must make a personal and continuing effort each week to attain gainful employment, using methods that are customary for your occupation. (You may be asked by your Employment Services Center to demonstrate your work search activities, so you should keep a record of such efforts.)

How Is The Unemployment Insurance Tax Rate For Other-Than-New Employers Computed?

Tue, 29 May 2007 21:19:00 GMT

Employers, other than those who are newly liable, are rated based on their experience in the UI program. The experience rate is designed to ensure that each employer contributes its fair share to the Trust Fund. Generally, higher rates are assigned to employers with high employee turnover because their unemployment "experience" results in greater Trust Fund outlays. Several factors determine the actual experience rate. These include:

the amount of unemployment insurance benefits paid to former employees that is charged to an employer's account;
the amount of taxes paid;
the average size of an employer's annual taxable payroll for the three preceding years.

An employer's tax rate is also determined by the status of the Trust Fund. During each calendar year, one of six tax tables is in effect, depending on the balance in the Trust Fund as of September 30th. If the Trust Fund balance is low, one of the tables with higher average tax rates will be in effect. If the Trust Fund balance is higher, one of the tables with lower average tax rates will be in effect.

I Am Moving My Employees Out Of Dc. Can I Get A Refund Of The Money I Paid Into My Account?

Mon, 04 Jun 2007 21:51:22 GMT

No. Amounts paid by employers are deposited in the District Unemployment Fund, which is an account in the Unemployment Trust Fund in the Treasury of the United States. The District maintains a separate account for each employer that is credited for contributions received, credited for interest distributions when the account has a positive balance and debited for charges applied against the account. Funds credited to an employer's account are not refundable.

I Have Employees Who Perform Services In The District Of Columbia And One Or More Other States. Where Should I Report Them?

Mon, 04 Jun 2007 21:51:22 GMT

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 whether you should report such employees to the District of Columbia:

Is the employee's service localized in the District of Columbia? Localization occurs when service performed outside of the District of Columbia is incidental in nature. Service is considered incidental if it is temporary or transitory in nature, or consists of isolated transactions.
If the employee's service is not localized in the District of Columbia or another state, is the employer's base of operations located in the District of Columbia?
If the employee's service is not localized in the District of Columbia, and the employer's base of operations is not located in the District, is the employee's service directed or controlled from the District?
If none of the above conditions exist, is the employee a resident of the District of Columbia?

If any of these conditions are present, all wages should be reported to the District of Columbia. If these conditions are more applicable to another state in which service is being performed, the wages should be reported to that state.

I Lease Employees From A Leasing Company. Do I Report The Wages Of The Employees Or Does The Leasing Company Report The Wages?

Tue, 29 May 2007 21:19:00 GMT

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.

I No Longer Have Employees In The District Of Columbia. How Do I Terminate My Account?

Tue, 29 May 2007 21:19:00 GMT

Submit a written request to the Tax Division by letter, or indicate on your last and final Contribution and Wage Report that you no longer have employees.

I Pay Employee Share Of Health Care Premiums. Do I Report That As Wages?

Mon, 04 Jun 2007 21:51:22 GMT

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 gross wages. When the employer makes payment of the employer's share of the employee's health care premiums, the amount paid is not considered wages and should not be reported as part of the employee's gross wages.

I Received A Notice That I Am Being Audited By Does Tax. Why Am I Being Audited?

Tue, 29 May 2007 21:19:00 GMT

Section 46118 of the District of Columbia Unemployment Compensation Law authorizes DOES to audit the records of DC employers. Each year DOES tries to audit a random sample of up to 2 percent of our contributory employers as recommended by the US Department of Labor. The primary objectives of the tax audit program are to:

Insure compliance with the taxing provisions of the District of Columbia Unemployment Compensation Law;
Foster understanding by employers of the unemployment compensation law;
Maintain good agencyemployer relationships through dissemination of information pertaining to the overall employment security program.

A field auditor reviews an employer's acknowledged payroll and searches records for misclassified wages. The records reviewed and searched may include:

All cancelled checks
Time cards
Cash vouchers
Cash disbursement journal
General ledgers
Individual earnings records
Check register
Payroll journal
DOES tax reports
IRS Form 940
W3 and W2s
IRS Forms 1099, 1096 and master vendor files
Petty cash
Chart of accounts
Profit and loss statement
Corporate minutes
Federal tax returns (1040, 1120, 1120S, etc.)
Any other records which may reflect services

Is There A Penalty For Not Filing On Time?

Tue, 29 May 2007 21:19:00 GMT

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, until paid. The penalty is 10 percent of the tax due, but not less than $100. Employers who pay their D.C. unemployment taxes on time receive a tax credit of 90 percent of their federal unemployment tax. Failure to pay D.C. unemployment taxes on a timely basis will reduce the tax credit and result in a higher tax obligation to the Internal Revenue Service.

Our Company Is A Partnership. Do We Need To Report Our Wages?

Tue, 29 May 2007 21:19:00 GMT

Wages and/or income of the partners do not need to be reported. If the company employs other nonpartner employees, the company would be a liable employer, and the wages of those employees would need to be reported.

What About After Leaving The Military?

Tue, 29 May 2007 21:19:00 GMT

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 Active Duty."

What Are Apprenticeships?

Tue, 29 May 2007 21:19:00 GMT

Apprenticeships combine onthejob training with classroom instruction, teaching workers the practical and theoretical aspects of highly skilled occupations. Apprenticeship programs are sponsored by employers, labor groups, and employer associations. The Office of Apprenticeship Information and Training (OAIT), part of the Department of Employment Services (DOES), registers apprentices and apprenticeship programs. OAIT safeguards the wellbeing of apprentices, guarantees the quality of programs, ensures equal access to apprentices, and provides integrated employment and training information to sponsors, employers, and trainers. OAIT also staffs the District of Columbia Apprenticeship Council. Applicants for apprenticeships must be at least 16 years old and meet the sponsor's qualifications. Generally, applicants must demonstrate to sponsors that they have the ability, aptitude, and education to master the rudiments of the occupation and complete related instruction. Prospective employers work with OAIT representatives to develop onthejob training plans, related classroom instruction, and operating procedures.

What Are Dislocated Workers?

Tue, 29 May 2007 21:19:00 GMT

People who have lost jobs because of industry closings or mass layoffs
Longterm unemployed people who have limited opportunity for jobs in their field
Selfemployed individuals whose lack of employment is due to general economic conditions or natural disasters

The Economic Dislocation and Worker Adjustment Assistance Act authorizes employment and training help for dislocated workers, including early intervention programs, occupational skill training, job search assistance, support services, and relocation assistance. In August 1988, Congress passed the Worker Adjustment and Retraining Notification Act (WARN), which requires advance notice of plant closing or mass layoffs. It allows affected workers, their unions, the District government, and the Department's dislocated worker offices to begin the process of providing timely training to these workers. The District of Columbia Department of Employment Services (DOES) offers an array of individually tailored services designed to assist the dislocated worker in reentering the workforce in the shortest possible period of time.

What Are Some Reasons For Disqualification?

Tue, 29 May 2007 21:19:00 GMT

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 work
Discharge by your last employer for gross misconduct
Discharge by your last employer for misconduct other than gross misconduct
Refusal to apply for, or accept, suitable work without good cause
Participation in a labor dispute other than a lockout
Inability to work or unavailability for work
Failure to register as directed with the Job Service
Failure to report as directed
Failure to participate in reemployment services
Failure to attend a training course recommended by the Department of Employment Services
Not being authorized to work, if you are an alien
A reasonable assurance of continuing employment*

What Is Taxable Under District Of Columbia Unemployment Insurance Law?

Tue, 29 May 2007 21:19:00 GMT

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.

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

Employee B: Wages exceeded taxable wage base of $9,000 in 2nd quarter.

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

Employee C: Wages exceeded taxable wage base of $9,000 in 1st quarter.

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

Employee A+B+C: Quarterly Totals

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

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).

What Is The Law On Wages And Hours?

Tue, 29 May 2007 21:19:00 GMT

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 Revision Act of 1992 defines the District's minimum wage at that "set by the United States government, plus $1," and requires timeandahalf for hours worked in excess of a 40hour week.
The DC Wage Payment and Wage Collection Law requires payment at least twice monthly on designated paydays for all employees; payment of all earned and promised wages; and the timely payment of wages upon termination of employment.
The DC Wage Garnishment Law protects pay from unlawful garnishments.
The Seats Law requires proper seating for workers when they are not actively engaged in their work.

The Office of WageHour also implements the WageHour Rules, which provide, for example, subminimum wage rates for newly hired workers and reasonable allowance levels for workrelated situations. The Office of WageHour conducts compliance audits and may recover back wages for employees, either administratively or through court action.

What Is The Senior Aide Program?

Tue, 29 May 2007 21:19:00 GMT

The Senior Community Service Employment Program provides meaningful parttime employment to needy elderly residents. Eventual placement of the participant into an unsubsidized job is a prime goal of the program. Participants work as Senior Aides in public and private nonprofit organizations. They work an average of 20 hours a week and are paid $5.15 an hour, the minimum wage. The Department of Employment Services (DOES) pays salaries with funds provided by the US Department of Labor and the National Council of Senior Citizens. Senior Aides work as information and referral clerks, receptionists, clerical aides, teaching aides, home health aides, outreach workers, nutrition and activity aides, and literacy program aides. Senior Aides also receive vocational counseling, aptitude and proficiency testing, job training, job referral assistance, and personal and housing counseling. These services, provided free by DOES staff, are designed to increase the employability of the Senior Aide. Host agencies are required to give priority consideration to successful Senior Aides for unsubsidized jobs. To work as a Senior Aide, an applicant must:

Be a DC resident
Be at least 55 years old
Have an annual income not exceeding the US Department of Health and Human Services' Poverty Guidelines
Be physically capable of performing the proposed job
Be available to work 20 hours a week

What Is The Unemployment Insurance Tax Rate For A New Employer In The District Of Columbia?

Tue, 29 May 2007 21:19:00 GMT

Employers who are newly liable for unemployment compensation taxes are assigned a standard tax rate equal to the average rate of contributions paid by all employers during the preceding year, or 2.7 percent, whichever is higher. A new employer rate remains in effect until the employer can be rated based on experience. It is a four to five year period before an experience rate can be assigned depending on the date of liability. All new employers, including construction companies, are assigned the same standard rate.

What Is The Welfare To Work Program?

Tue, 29 May 2007 21:19:00 GMT

The Department of Employment Services' welfaretowork program, Project Empowerment, has been in operation since April 2001. Stressing the "workfirst" philosophy, the multicomponent program begins with orientation and preemployment assessment at which time barriers to employment are diagnosed, and an individually tailored employability plan is devised for each participant. After completing this phase of the program, participants enter a jobreadiness component which is followed by subsidized employment, adult basic education, occupational skills training, supportive services intervention, job club and placement in unsubsidized employment. Even after placement, job retention services and personalized followup services continue for at least one year. All of these components are tied together through a continuous regimen of case management and job coaching, which provides support for the participant and employer.

What Records Should I Keep To Comply With Unemployment Tax Requirements?

Tue, 29 May 2007 21:19:00 GMT

Each employer must maintain accurate and uptodate records on all employees. Retained payroll sheets, cards, or other forms maintained by an employer in the usual course of business shall constitute sufficient work records, provided that the records contain the following information

name and social security number of each employee;
beginning and ending dates of each payroll period, and the date of payment;
wages paid for each pay period, including the cash value of other remuneration, gratuities and tips, and expenses incurred by each employee for which a deduction from wages is claimed; and
the dates of employment and the date and reason for separation.

Records should be retained for up to seven years.

What Services Are Provided For Dislocated Workers?

Tue, 29 May 2007 21:19:00 GMT

Training/Retraining

Classroom or vocational training
Literacy and English for nonEnglish speaking individuals
Preparation for the GED exam (high school equivalency diploma)

Job Placement Assistance

Staff in the Dislocated Worker Unit will develop individually tailored strategies and pursue job opportunities to match the skills of the worker with the needs of employers.

For Department of Labor Information about the Dislocated Workers program, click here For more information about the Dislocated Workers program, please contact.

What Should I Do If I Fail To Receive The Forms For Quarterly Or Annual Reporting?

Tue, 29 May 2007 21:19:00 GMT

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 annual reporting form does not relieve the employer of the responsibility for filing a report.

What Should I Do To Register As An Employer In The District Of Columbia?

Tue, 29 May 2007 21:19:00 GMT

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 in hard copy at the following locations:

Form FR500 is used to provide the agency with information on ownership, location, and type of business, which is needed to make a determination of an employing unit's liability to pay unemployment taxes in the District of Columbia. Form FR500 is also required when one employer acquires all or part of the assets of another employer. If completed offline, the FR500 should be completed in duplicate, with the employer retaining one copy. If completed online, the form should be printed before submittal to the Department of Tax and Revenue. Once a determination is made, employers will be advised by DOES whether they are liable or not, and if liable, when the liability began and the quarters for which tax reports and payments are due.

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

Tue, 29 May 2007 21:19:00 GMT

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.

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