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DEPARTMENT OFEMPLOYMENTSERVICES:UNEMPLOYMENTINSURANCEHANDBOOK FOREMPLOYERSEmployers’Guide toUnemploymentTaxes andCompensationGovernment of the District of Columbia/Department of Employment Services (DOES)
DEPARTMENT OF EMPLOYMENT SERVICES: UNEMPLOYMENT INSURANCEHANDBOOK FOR EMPLOYERSTable of ContentsINTRODUCTION5Release of Information .5OVERVIEW OF THE DISTRICT OF COLUMBIA’S UNEMPLOYMENT INSURANCE PROGRAM6THE UI TAX PROGRAM6RESPONSIBILITIES OF THE EMPLOYER.6Registration . 6LIABILITY .7Covered Employment. 7Payment of Wages for Work Performed in the District of Columbia . 7Maintaining Records . 7Exempt Employment . 8Independent Contractors . 8Voluntary Election of Coverage . 8Date of Liability . 9Termination. 9REPORTING REQUIREMENTS.9Filing Contribution and Wage Reports and Paying Taxes . 9Filing Schedule for UC-30 . 9The due date for Form UC-30H . 9Magnetic Reporting . 10Making Corrections . 10Interest and Penalty . 10Penalty Assessment and Delinquency Schedule for Form UC-30 . 11Annual Report Penalty and Delinquency Schedule for Form UC-30H . 11Wage Information . 11Reporting Changes . 11Reporting Employees Who Do Not Work Exclusively in the District of Columbia . 11Reporting Individuals Working Overseas . 13UNEMPLOYMENT INSURANCE TAX . 13Rate for Newly Liable Employers . 13Rate for All Other Employers . 13Notification of Tax Rate . 13Taxable Wage Base . 132
DEPARTMENT OF EMPLOYMENT SERVICES: UNEMPLOYMENT INSURANCEHANDBOOK FOR EMPLOYERSAdministrative Assessment . 13Federal Unemployment Taxes . 14Reimbursement Payment Option . 14Successor Employer . 15COMPLIANCE AND ENFORCEMENT . 15Field Audits. 15Collection Activities . 15UI BENEFITS PROGRAM15WHO MAY FILE AN UNEMPLOYMENT INSURANCE CLAIM . 15WAGE REQUIREMENTS for ELIGIBILITY . 16BASE PERIOD AND MONETARY ELIGIBILITY . 16MISSING WAGES . 16AMOUNT OF BENEFITS . 16Weekly Benefit Amount . 16Total Benefit Amount . 16BENEFIT YEAR. 17WAITING PERIOD . 17EXTENDED BENEFITS. 17OTHER ELIGIBILITY REQUIREMENTS . 17REQUEST FOR SEPARATION INFORMATION. 17NOTIFICATION TO BASE PERIOD EMPLOYERS . 18DISQUALIFICATION OR INELIGIBILITY . 18REDUCTION OF WEEKLY BENEFIT AMOUNT . 18Receipt of Pension . 19Earnings . 19Overpayments . 19Repayment of Overpayments . 19Penalty for Fraud. 19Tax Withholding . 20Child Support. 20IMPROPER PAYMENTS . 20Detection of Improper Payments . 20Role of Employer in Detecting Improper UI Benefit Payments . 20BENEFIT CHARGES . 203
DEPARTMENT OF EMPLOYMENT SERVICES: UNEMPLOYMENT INSURANCEHANDBOOK FOR EMPLOYERSCharging of Benefits . 20Notice of Benefit Charges . 20NOTIFICATIONS AND APPEAL RIGHTS. 21Notification to Claimant of eligibility for UI benefits and Right to Appeal . 21Notification to Last Employer and Right to Appeal. 21Appeal Rights of Employers Who Are Not the Last Employer . 21THE APPEAL PROCESS AND NOTICE OF HEARING . 22MAINTAINING INTEGRITY IN THE UNEMPLOYMENT INSURANCE PROGRAM . 22SHARED WORK UNEMPLOYMENT COMPENSATION PROGRAM (SHARED WORK PROGRAM) . 23UI STATE INFORMATION DATA EXCHANGE SYSTEM (UI SIDES)FREQUENTLY REQUESTED CONTACT INFORMATIONEQUAL OPPORTUNITY IS THE LAW4232425
DEPARTMENT OF EMPLOYMENT SERVICES: UNEMPLOYMENT INSURANCEHANDBOOK FOR EMPLOYERSINTRODUCTIONThe Unemployment Insurance Handbook for Employers is designed to provide employers with an overview of theDistrict of Columbia's Unemployment Insurance (UI) Program and information on their rights and responsibilities. The UIProgram is administered by the Department of Employment Services (DOES) and is financed through taxes paid byemployers doing business in the District of Columbia. Statements contained herein are for informational purposes onlyand do not have the effect of law or regulation.This guide is a ready reference for obtaining information about coverage, taxes, unemployment benefits, and charges toan employer’s UI account.Release of InformationInformation obtained by the DOES Office of UnemploymentCompensation from any employing unit is strictly confidentialand is not published or open for public inspection. Informationin the possession of the District of Columbia, which may affecta change in an employer’s account, is made available to theaffected employer and the employer’s designated legal and/orthird party representatives. Please note that wageinformation and other confidential unemploymentcompensation information may be requested and used forother governmental purposes, including determination orverification of an individual’s eligibility for other governmentprograms. This notice is required by 20 C.F.R. § 603.11 (b).5
DEPARTMENT OF EMPLOYMENT SERVICES: UNEMPLOYMENT INSURANCEHANDBOOK FOR EMPLOYERSOVERVIEW OF THE DISTRICT OF COLUMBIA’S UNEMPLOYMENTINSURANCE PROGRAMThe unemployment insurance (UI) program is a state-federal partnership and is operat
HANDBOOK FOR EMPLOYERS . employee and who is an independent contractor include: The right to supervise, including the right to direct the means by which intermediate work should be done; The method of compensation; or Whether the individual is engaged in an independent trade, occupation, profession, or business. DOES has the authority to determine employer/employee relationships .
