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.
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.
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Please be advised, pursuant to DC Code § 51-104(b)&(c), the 2024/Q4 due date for the submission of wage reports and payments for Quarterly Filers is Friday, January 31, 2025. The due date for the submission of the 2024 wage reports and payments for Annual Filers is Tuesday, April 15, 2025.
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Please be advised that invalid/outdated mailing addresses on employer accounts may impact your ability to file contribution reports and the remittance of any amounts due.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.
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.
To request the out-of-state wage 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, 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
2025 TAX RATES FOR CONTRIBUTING EMPLOYERS/QUARTERLY FILERS:
The 2025 Tax Rates for contributing employers who file quarterly will be available in ESSP in 2025/Q1. All 2025 Tax Rate Notices for quarterly filers will be finalized and mailed to the address on record in January 2025.
2025 TAX RATES FOR CONTRIBUTING EMPLOYERS/ANNUAL FILERS:
The 2025 Tax Rates for household employers who file annually will be finalized and mailed to the address on record during 2025/Q3.
Please make sure that your contact information is correct in ESSP by logging in and navigating to the Account Maintenance section. This will ensure that your mailed Tax Rate Notice is deliverable.
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 TIPPED WAGE EMPLOYERS:
As of May 21, 2024, DC Code § 32-1009.01 has been repealed along with its quarterly reporting requirements. Any associated submissions through this portal are completely voluntary.
Please see D.C. Code § 32-1003 et seq. for guidance regarding compliance with the District's tip minimum wage requirements. Please review the "Restaurant Revitalization and Dram Shop Clarification Amendment Act of 2023" for additional information.
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
Information on Scams Targeting Employers - Click Here to View Employment Scams
Domestic Employers:
The Domestic Worker Employment Rights Amendment Act of 2022 establishes requirements for employers of domestic workers. Under this law, employers must create a written agreement with their domestic workers.
The Office of Wage-Hour has provided a sample Domestic Worker Contract template, claim form, and additional resources to inform domestic workers.
Please navigate to the domestic worker law atD.C. Domestic Worker Employment Rights Amendment Act of 2022.
Or visit the Department of Employment Services, Office of Wage-Hour website:https://does.dc.gov/service/office-wage-hour-compliance-0
Additional resources are available at the Department of Employment Services (DOES) Domestic Worker Employment Rights website: https://does.dc.gov/service/domestic-worker-employment-rights.