Federal & State Regulations | Unemployment - District of Columbia

Summary of differences between federal and state regulations

Coverage

In DC, state unemployment law covers employers of one or more workers for any period of time.

DC agricultural provisions apply to employing units who paid wages to one worker at any time.

Domestic service provisions apply to employers with quarterly payroll of at least $500.

Workers are considered employees unless contract of hire, written or oral, express or implied; by regulation.

Exclusions from the definition of employment include:

Insurance agents on commission,
Casual labor not in the course of employers business, and
Part-time service for nonprofit organizations exempt from federal income tax.

The following student employment is excluded from coverage:

Student nurses and interns in employ of a hospital, and
Students working for schools.

DC does not exclude from coverage service by the spouse of a student when the spouse is employed by the school, college, or university.

All states exclude students in work-study programs; however, DC excludes only elementary or secondary school students. Also, DC excludes services performed by a student in the employ of an organization exempt from federal income tax if the remuneration does not exceed $50 in a calendar quarter.

State coverage is required for services performed for religious, charitable, or educational nonprofit organizations. Although coverage is required only for those organizations employing four or more workers in 20 weeks, a number of states have provisions that cover smaller nonprofit organizations as well. DC has expanded coverage provisions beyond federal requirements.

In DC, most of the following state and local government service is not excluded from coverage:

Elected officials,