The District of Columbia
Department of Employment Services
Welcome to DOES Employer Self Service Portal
Employers who have paid wages in covered employment must register for an employer account. After the registration is complete you will receive an Employer Identification Number (EIN) and can begin to file wage reports and maintain your account via the online system.
- if you have an account registered with Employer Self Service Portal.
- if you do not have an account with Employer Self Service Portal.
- if you wish to continue the registration process.
Employer Announcements
************************************************* IMPORTANT MESSAGES *************************************************Department of Employment Services Unemployment Insurance Tax System Modernization
Please be advised that the Department of Employment Services (DOES) is scheduled to transition to our new, modernized tax system, the District of Columbia Employer Tax System (DCETS) within the year.
The goal of DOES' UI Tax System Modernization project is to transition from existing outdated UI Tax systems, which include but are not limited to Microsoft .NET, Legacy (IBM Mainframe) platforms, to a modernized system that is customer-centric, service oriented, state-of-the-art, robust, innovative, secure, and intelligent.
The upgraded DCETS architecture and technology solution will effectively allow DOES to provide optimized UI Tax program services to employers, third-party agents (TPAs) and internal users by delivering effective, interactive, timely and complete services which will be tailored to meet customer needs.
Once DCETS has been deployed it will replace the existing DOES Employer Self Service Portal (ESSP) and our mainframe unemployment tax system of record. Instructions for accessing and logging into the system will be distributed before it takes effect.
Please click here to access technical documents related to DCETS.
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
THE SHARED WORK UNEMPLOYMENT INSURANCE PROGRAM
The DOES Office of Unemployment Compensation (OUC) Shared Work Unemployment Insurance Program) is a program offered to employers that provides an alternative to layoffs. The idea behind Shared Work is simple: instead of laying off employees to cut costs, an employer could reduce employees' hours and keep the entire workforce on the job. Employers can apply to be part of the program here. Additional Shared Work Program information and requirements can be found here.
ATTENTION ALL EMPLOYERS & AGENTS:
If you have been denied Clean Hands Certification due to noncompliance with the Office of Unemployment Compensation and/or DOES, please contact us at UITax.Info@dc.gov. On the subject line of your email,
include "Attn: Clean Hands" and state your FEIN or DOES employer account number.
The DOES Office of Unemployment Compensation holds in-person services by appointment only. The Tax and Benefits Departments are available for appointment within the American Job Center (AJC) at DOES Headquarters;
the hours of operation for the Headquarters AJC are 9:00 A.M. - 4:30 P.M. If you need assistance or have general inquiries regarding UI Tax, please email UITax.Info@dc.gov. You may click here to schedule an in-person appointment.
Please click here to view guidance from the Internal Revenue Service (IRS) regarding the reporting of unemployment benefits on your federal tax returns.
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Please be advised, pursuant to DC Code § 51-104(b)&(c), the 2024/Q1 due date for the submission of wage reports and payments for Quarterly Filers is Tuesday, April 30, 2024. The due date for the submission of the 2023 wage reports and payments for Annual Filers is Monday, April 15, 2024.
If payments due are not made by the aforementioned due date, interest will be assessed at a rate of 1.5% per month until the amount due has been paid.
Further, if any wage reports or payments due are not submitted by the aforementioned date, a late penalty in the amount of 10% of the amount due or $100, whichever is greater, will be assessed to your account.
Please be advised that invalid/outdated mailing addresses on employer accounts may impact your ability to file contribution reports and the remittance of any amounts due.
Employers/Third-Party Agents must validate mailing addresses on file via ESSP prior to quarterly or annual contribution report submission. For assistance in updating your mailing address,
please contact UITax.Info@dc.gov. For assistance with ESSP log-in credentials, please
contact ESSPAccountInfo@dc.gov.
The Department of Employment Services (DOES) issues periodic statements of account to all employers with balances due. Please be advised that the amount due as shown in the Employer Self Service Portal (ESSP)
may not reflect the amount due in the District Unemployment Insurance Tax System of record. To verify the accuracy of your balance, please email UITax.Info@dc.gov.
The Continued Assistance Act created new requirements related to individuals that refuse an offer of employment. In order to be eligible to receive unemployment benefits, an individual must be able and available for suitable work. This means that an individual must have good cause to refuse to return to work or an offer of suitable work.
The link below will allow employers to report employees that have refused an offer of suitable work. You will be required to provide the following details:
- Employer Account Number
- Employer/Company Name
- Reporters Name, Contact Number, and Job Title
- Individuals Name and SSN
- Offer Date
- Name, Title, and Number of The Person Who Made the Offer
- Reason for Refusal
- Job Information
In accordance with D.C. Code § 51-103(c)(3), (c)(4)(B) and (c)(8)(A), for the 2024 calendar year Tax Table VI remains in effect to compute tax rates for employers other than those who are newly liable. All such employers with an active account within the District received a tax rate for 2024 based on Tax Table VI. Please note that the new employer tax rate of 2.7%, the Administrative Assessment Fee of 0.2%, and the taxable wage base of $9,000.00 remain the same as well.
REQUIREMENTS FOR OUT OF STATE WAGE ADJUSTMENT REQUESTS
Since July 1, 2020, the Department of Employment Services (DOES) has required that employers observe the D.C. localization laws as prescribed in D.C. Code § 51-101(2)(B). As a result, out of state wage adjustments to D.C. taxable wages are limited to employee taxable wages reported to another state for employment that is in accordance with localization of employment rules (guidance provided below). Therefore, an out of state taxable wage adjustment for an
employee is limited to one state. In the event that an employee has been reported to more than one other state in accordance with localization rules, the employer may submit a request for an exception adjustment along with supporting documents. Per D.C. Code § 51-104 (i), an employer may submit a request for an adjustment to contributions not later than 3 years after the date contributions were due and paid.
Please note also that the Department of Employment Services (DOES) no longer accepts employer and agent out of state wage credit requests. To receive this credit, employers or agents must submit a copy of the applicable wage summaries for each
employee for whom the employer is attempting to receive credit. Wage summaries for the respective states should include the employee's name, SSN and earnings for the quarter and year. Additionally, supporting documentation must be provided supporting the claim for an out of state wage credit. Upon receipt of wage
reports and supporting documentation, the employer or agent should expect a response from DOES within eight (8) weeks.
Click Here to View DOES Out of State Wage Request Process: Effective 7/1/2020
Click Here to View US Department of Labor Localization Guidance
2024 TAX RATES FOR CONTRIBUTING EMPLOYERS/QUARTERLY FILERS:
The 2024 Tax Rates for contributing employers who file quarterly are available in ESSP. All 2024 Tax Rate Notices for quarterly filers will be finalized and mailed to the address on record on January 22, 2024.
2024 TAX RATES FOR CONTRIBUTING EMPLOYERS/ANNUAL FILERS:
The 2024 Tax Rates for household employers who file annually will be finalized and mailed to the address on record during 2024/Q3.
POWER OF ATTORNEY (POA):
Please be advised, a valid and approved Power of Attorney (POA) document must be on file in order for an Agent to discuss account matters, file wages and make payments with DOES staff on behalf of an Employer.
A blank DOES POA form can be downloaded here.
TPAs do not have access to perform services if a valid and approved POA is not on file in ESSP.
In an effort to mitigate extended hold times over the phone, should you need further assistance, please send your inquiry/request in writing via email to UITax.Info@dc.gov.
Click Here to View the POA FAQ document
ATTENTION ALL TIPPED WAGE FILERS:
Pursuant to DC Code § 32-1009.01. Notice requirements for tipped wages; please be advised that restaurants and other employers having employees that are paid pursuant to § 32-1003(f)(1) (Tipped Employees), must submit a quarterly "Tipped Wage Report" to the Mayor via an Internet-based portal (ESSP) to ensure that employees receive a combined wage and gratuity (tip) income that is no less than the full minimum wage.
Employers and Agents can now upload an electronic file containing tipped wage information Click here to download the file specification instructions.
UI TAX Employer Guidance:
DOES UI Employer Handbook - Click Here to View the DOES UI Employer Handbook
Worker Misclassification Facts - Click Here to View Worker Misclassification Facts
Other browsers are not supported and should not be used.