Resource Library

Free Online Legal Resources

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.
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).

Get Help from an Experienced Employment Law Attorney

Have you been discriminated against by a potential or current employer -- as a job applicant or current employee? To best protect your legal rights you should discuss your situation with an employment lawyer. Meet with a local employment for employees attorney sooner rather than later to protect your rights.

Additional Employment Law for Employees Articles

Search LawInfo's Employment Law for Employees Resources

Find an Attorney in Your Area

Featured District of Columbia Employment Law for EmployeesFirm

Jay Holland
Joseph, Greenwald and Laake, P.A.

Greenbelt & Rockville, MD
Helping People Protect Their Rights and Improve Their Lives

Captcha Image

Employment Law for Employees Lawyers

Related Employment for Employees Issues