Virtually all employers are subject to unemployment insurance taxes under the District of Columbia’s unemployment compensation law (DC Code Sec. 51-101 et seq.). For example, coverage extends to:
• Anyone who employs one or more persons at any time;
• Any employer subject to the Federal Unemployment Tax Act (FUTA) that employs at least one person in the District; and
• Any employer of a domestic servant that pays $500 or more in a calendar quarter (DC Code Sec. 51-101).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Insurance salespersons;
• Certain newspaper distributors (e.g., minors);
• Individuals receiving rehabilitation and performing services for the rehabilitation facility (DC Code Sec. 51-101).