DEPARTMENT OF EMPLOYMENT SERVICES: Employers’ UNEMPLOYMENT Guide to INSURANCE Unemployment Taxes and HANDBOOK FOR Compensation EMPLOYERS Government of the District of Columbia/Department of Employment Services (DOES) DEPARTMENT OF EMPLOYMENT SERVICES: UNEMPLOYMENT INSURANCE HANDBOOK FOR EMPLOYERS Table of Contents INTRODUCTION 5 Release of Information ...........................................................................................................................................5 OVERVIEW OF THE DISTRICT OF COLUMBIA’S UNEMPLOYMENT INSURANCE PROGRAM 6 THE UI TAX PROGRAM 6 RESPONSIBILITIES OF THE EMPLOYER......................................................................................................................6 Registration ..................................................................................................................................................................... 6 LIABILITY ................................................................................................................................................................7 Covered Employment...................................................................................................................................................... 7 Payment of Wages for Work Performed in the District of Columbia ............................................................................. 7 Maintaining Records ....................................................................................................................................................... 7 Exempt Employment ....................................................................................................................................................... 8 Independent Contractors ................................................................................................................................................ 8 Voluntary Election of Coverage ...................................................................................................................................... 8 Date of Liability ............................................................................................................................................................... 9 Termination ..................................................................................................................................................................... 9 REPORTING REQUIREMENTS ...................................................................................................................................9 Filing Contribution and Wage Reports and Paying Taxes ............................................................................................... 9 Filing Schedule for UC-30 ................................................................................................................................................ 9 The due date for Form UC-30H ....................................................................................................................................... 9 Magnetic Reporting ...................................................................................................................................................... 10 Making Corrections ....................................................................................................................................................... 10 Interest and Penalty ...................................................................................................................................................... 10 Penalty Assessment and Delinquency Schedule for Form UC-30 ................................................................................. 11 Annual Report Penalty and Delinquency Schedule for Form UC-30H .......................................................................... 11 Wage Information ......................................................................................................................................................... 11 Reporting Changes ........................................................................................................................................................ 11 Reporting Employees Who Do Not Work Exclusively in the District of Columbia ........................................................ 11 Reporting Individuals Working Overseas ...................................................................................................................... 13 UNEMPLOYMENT INSURANCE TAX ....................................................................................................................... 13 Rate for Newly Liable Employers .................................................................................................................................. 13 Rate for All Other Employers ........................................................................................................................................ 13 Notification of Tax Rate ................................................................................................................................................ 13 Taxable Wage Base ....................................................................................................................................................... 13 2 DEPARTMENT OF EMPLOYMENT SERVICES: UNEMPLOYMENT INSURANCE HANDBOOK FOR EMPLOYERS Administrative Assessment ........................................................................................................................................... 13 Federal Unemployment Taxes ...................................................................................................................................... 14 Reimbursement Payment Option ................................................................................................................................. 14 Successor Employer ...................................................................................................................................................... 15 COMPLIANCE AND ENFORCEMENT ....................................................................................................................... 15 Field Audits .................................................................................................................................................................... 15 Collection Activities ....................................................................................................................................................... 15 UI BENEFITS PROGRAM 15 WHO MAY FILE AN UNEMPLOYMENT INSURANCE CLAIM ...................................................................................... 15 WAGE REQUIREMENTS for ELIGIBILITY .................................................................................................................. 16 BASE PERIOD AND MONETARY ELIGIBILITY ........................................................................................................... 16 MISSING WAGES .................................................................................................................................................. 16 AMOUNT OF BENEFITS ......................................................................................................................................... 16 Weekly Benefit Amount ................................................................................................................................................ 16 Total Benefit Amount .................................................................................................................................................... 16 BENEFIT YEAR....................................................................................................................................................... 17 WAITING PERIOD ................................................................................................................................................. 17 EXTENDED BENEFITS............................................................................................................................................. 17 OTHER ELIGIBILITY REQUIREMENTS ...................................................................................................................... 17 REQUEST FOR SEPARATION INFORMATION ........................................................................................................... 17 NOTIFICATION TO BASE PERIOD EMPLOYERS ........................................................................................................ 18 DISQUALIFICATION OR INELIGIBILITY .................................................................................................................... 18 REDUCTION OF WEEKLY BENEFIT AMOUNT ........................................................................................................... 18 Receipt of Pension ........................................................................................................................................................ 19 Earnings ......................................................................................................................................................................... 19 Overpayments ............................................................................................................................................................... 19 Repayment of Overpayments 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