D.C. Mun. Regs. tit. 9, r. 9-131

Current through Register Vol. 71, No. 50, December 13, 2024

Rule 9-131 - WITHHOLDING PAYROLL RECORDS

131.1

Each employer shall maintain written records which accurately and completely show the following for each employee:

(a) The sums required to be withheld from each employee; and

(b) The sums actually withheld by the employer from each employee.

131.2

Each employer shall keep the Withholding Exemption Certificates (Forms D-4) submitted by the employer's employees.

131.3

Each employer shall maintain and keep a record of the residence address of each individual employed.

131.4

Each employer shall also maintain and keep a record of the following:

(a) Any changes in the residence address of any employee;

(b) The date the individual employee actually changes his or her residence address; and

(c) Other information that the Deputy Chief Financial Officer may require to enable the Deputy Chief Financial Officer to determine the liability of each employee and the employer under the provisions of the Act and this chapter.

131.5

Each individual employee shall furnish his or her employer with the employee's residence address and shall keep the employer currently advised of each change of residence address and the date the change was made.

D.C. Mun. Regs. tit. 9, r. 9-131

Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR § 310.1