D.C. Mun. Regs. r. 7-3404
A covered employer shall contribute quarterly an amount equal to the percentage of the wages, as established pursuant to section 3404.10, for each of its covered employees, regardless of any other benefit programs offered by the employer, for services performed in the District of Columbia to the Universal Paid Leave Fund online or in another format approved by DOES.
A covered employer who pays unemployment insurance to the District of Columbia for an employee during any quarter of a calendar year is presumed to be required to contribute to the Universal Paid Leave Implementation Fund for that employee for that quarterly period, unless the employer provides information consistent with the Act and regulations to rebut the presumption that the individual was a covered employee during that quarterly period.
A self-employed individual who has opted-in to the paid-leave program shall contribute quarterly an amount equal to the percentage established pursuant to section 3404.10 of the total gross earnings from all of the self-employed businesses for which the individual performs at least fifty percent (50%) of their work in the District of Columbia. Payments shall be made to the Universal Paid Leave Fund online or in another format approved by DOES.
The contributions payable pursuant to Subsection 3404.1 shall become due and be paid by each covered employer to DOES.
Each covered employer shall, not later than the last day of the month following the close of each calendar quarter, make a report of and pay the contributions which shall have accrued with respect to wages paid to covered employees during the quarter.
DOES shall extend the time for filing quarterly reports for all covered employers and self-employed individuals for a period of thirty (30) calendar days if DOES finds that the purposes of the Act would be defeated by requiring timely filing of the quarterly reports.
Where a covered employee performs services in employment for two (2) or more covered employers during the same period, each covered employer shall make contributions on the basis of each covered employer's payments to the covered employee.
If the contributions under this section are not paid when due, there shall be added thereto interest at the rate of one and a half percent (1 1/2%) per month or fraction thereof from the date they become due until paid. Interest shall not run against a court-appointed fiduciary when the contributions are not paid timely because of a court order.
If contributions under this section are not paid, or wage reports are not filed on or before the first day of the second month following the close of the calendar quarters for which they are due, there shall be added a penalty of ten percent (10%) of the amount due. The penalty shall not be less than one hundred dollars ($100), and DOES may waive the penalty for good cause. The 10% penalty (or $100, whichever is greater) is a flat payment and does not accrue interest.
D.C. Mun. Regs. r. 7-3404