DOES: Reporting Questions
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Reporting Questions

After I register as an employer in the District of Columbia, how and when do I report on my employees?

Employers are required to file an Employer's Quarterly Contribution and Wage Report (Form UC-30) each quarter. Employers may now submit their quarterly reports on magnetic media.*

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 UC-30H). Household employers should read the Annual Filer Fact Sheet* before selecting a filing schedule.

  • Quarterly filers are mailed UC-30s 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 UC-30H-WORKSHEET* 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 UC-30H. The UC-30H form will be sent to annual filers in January of each year to be completed for the prior calendar year.
  • The UC-30H is due on or before April 15 following the end of the tax year.
  • Both quarterly and annual reporting forms are pre-printed 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.

What records should I keep to comply with unemployment tax requirements?

Each employer must maintain accurate and up-to-date 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.

Do I have to file a report for a quarter when I do not have employees?

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.

Can Employer Contribution and Wage Reports be filed electronically?

Employers may now submit quarterly Contribution and Wage Reports on magnetic mwedia (IBM cartridgte, CD, diskette) using the ICESA format.  Many employers and fiscal agents already use this national standard for reporting to other states.  Reporting on magnetic media eliminates the need to print and mail a UC-30 form.  Click here* for more information on reporting using the ICESA format.

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 contribution report and their wage data on magnetic media.

DOES is working toward providing additional ways to file contribution and wage reports. Future plans include report filing and payment on the Web.  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.

What should I do if I fail to receive the forms for quarterly or annual reporting?

Please request a duplicate form from the Tax Division, Office of Unemployment Compensation.  The phone number is (202) 698-7550 or, long distance 877-319-7346.  Failure to receive a quarterly or annual reporting form does not relieve the employer of the responsibility for filing a report.

Is there a penalty for not filing on time?

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 DC unemployment taxes on time receive a tax credit of 90 percent of their federal unemployment tax. Failure to pay DC unemployment taxes on a timely basis will reduce the tax credit and result in a higher tax obligation to the Internal Revenue Service.

I have employees who perform services in the District of Columbia and one or more other states. Where should I report them?

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 pay employee share of health care premiums. Do I report that as wages?

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 lease employees from a leasing company. Do I report the wages of the employees or does the leasing company report the wages?

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.

Do I pay unemployment taxes to the state where my employee lives?

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


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