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It outlines employer responsibilities including registration, covered employment, wage payment, record maintenance, exclusions, and independent contractors. The handbook details reporting requirements for contributions, wage reporting, corrections, interest and penalties, and UI tax rates. It also covers compliance and enforcement, employee claim filing requirements, benefit eligibility factors, payment amounts, disqualifications, overpayments, improper payments detection, benefit charges, and appeal rights, including contact information and equal opportunity 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Contents  \nINTRODUCTION 5  \nRelease of Information ...........................................................................................................................................5  \nOVERVIEW OF THE DISTRICT OF COLUMBIA’S UNEMPLOYMENT INSURANCE PROGRAM 6  \nTHE UI TAX PROGRAM 7  \nRESPONSIBILITIES OF THE EMPLOYER .............................................................................................................7  \nRegistration 7  \nLIABILITY.............................................................................................................................................................7  \nCovered Employment 7  \nPayment of Wages for Work Performed in the District of Columbia 7  \nMaintaining Records 7  \nExempt Employment 8  \nIndependent Contractors 8  \nVoluntary Election of Coverage 9  \nDate of Liability 9  \nTermination 9  \nREPORTING REQUIREMENTS .............................................................................................................................9  \nFiling Contribution and Wage Reports and Paying Taxes 9  \nMagnetic Reporting 10  \nMaking Corrections 11  \nTo request a form UC-226, please call (202) 698-7550. 11  \nInterest and Penalty 11  \nPenalty Assessment and Delinquency Schedule for Quarterly Reports 11  \nPenalty and Delinquency Schedule for Annual Reports 11  \nWage Information 11  \nReporting Changes 12  \nReporting Employees Who Do Not Work Exclusively in the District of Columbia 12  \nReporting Individuals Working Overseas 15  \nUNEMPLOYMENT INSURANCE TAX RATES ......................................................................................................15  \nRate for Newly Liable Employers 15  \nRate for All Other Employers 15  \nNotification of Tax Rate 15  \nTaxable Wage Base 15  \nAdministrative Assessment 15  \nFederal Unemployment Taxes 16  \nReimbursement Payment Option 16  \nSuccessor Employer 17  \nCOMPLIANCE AND ENFORCEMENT ..................................................................................................................17  \nField Audits 17  \nCollection Activities 17  \nThe Compliance and Clean Hands Certification Process 18  \nDeferred Payment Contracts (DPC) 18  \nUI BENEFITS PROGRAM 20  \nWHO MAY FILE AN UNEMPLOYMENT INSURANCE CLAIM ..............................................................................20  \nWAGE REQUIREMENTS for ELIGIBILITY ..........................................................................................................20  \nBASE PERIOD AND MONETARY ELIGIBILITY ...................................................................................................20  \nMISSING WAGES ................................................................................................................................................21  \nAMOUNT OF BENEFITS......................................................................................................................................21  \nWeekly Benefit Amount 21  \nTotal Benefit Amount 21  \nBENEFIT YEAR ...................................................................................................................................................21  \nWAITING PERIOD ..............................................................................................................................................21  \nEXTENDED BENEFITS........................................................................................................................................21  \nOTHER ELIGIBILITY REQUIREMENTS ..............................................................................................................21  \nREQUEST FOR SEPARATION INFORMATION ...................................................................................................22  \nNOTIFICATION TO BASE PERIOD EMPLOYERS ................................","cbCaidXBl7UWyMfO","https://ap.wps.com/l/cbCaidXBl7UWyMfO","pdf",730699,"English","# Introduction\n## Release of Information\n## Overview of the District of Columbia’s Unemployment Insurance Program\n# The UI Tax Program\n## Responsibilities of the Employer\n### Registration\n### Liability\n### Covered Employment\n### Payment of Wages for Work Performed in the District of Columbia\n### Maintaining Records\n### Exempt Employment\n### Independent Contractors\n### Voluntary Election of Coverage\n### Date of Liability\n### Termination\n## Reporting Requirements\n## Unemployment Insurance Tax Rates\n## Compliance and Enforcement\n# UI Benefits Program\n## Who May File an Unemployment Insurance Claim\n## Wage Requirements for Eligibility\n## Amount of Benefits\n## Other Eligibility Requirements\n## Disqualification or Ineligibility\n## Improper Payments\n## Benefit Charges\n## Notifications and Appeal Rights\n# Maintaining Integrity in the Unemployment Insurance Program\n# Frequently Requested Contact Information\n# Equal Opportunity Is the Law","[{\"question\":\"What is the purpose of the Unemployment Insurance Handbook for Employers?\",\"answer\":\"It provides employers an overview of the District of Columbia’s Unemployment Insurance (UI) program and summarizes employers’ rights and responsibilities related to unemployment taxes and benefits.\"},{\"question\":\"What reporting requirements must employers follow under the UI tax program?\",\"answer\":\"Employers must file contribution and wage reports, make corrections when needed, and handle related items such as magnetic reporting and reporting changes, including reporting employees who do not work exclusively in the District of Columbia and individuals working overseas.\"},{\"question\":\"How are employer eligibility and benefit disputes handled?\",\"answer\":\"The handbook explains eligibility factors and disqualification rules for claimants, and it outlines notifications and appeal rights, including notice to claimants and last employers as well as the appeal process and hearing notices.\"}]","Unemployment Insurance Handbook for Employers - Revised August 2017 | PDF",1789805941]