Employers who pay wages to one or more employees for performing services in the District of Columbia are responsible to pay these taxes under the District of Columbia Unemployment Compensation Act. It doesn’t matter whether the services are performed on a full-time, part-time, or temporary basis.
Any business that has employees working in the District of Columbia is required to register online at essp.does.dc.gov.
WHAT IS ESSP?
District of Columbia employers and third-party agents (TPAs) can access DOES’ Employer Self-Service Portal (ESSP) to register for an account, file unemployment insurance wage reports and pay unemployment insurance taxes.
ESSP’s customized account management tools let employers and TPAs:
- Submit online registrations and changes to obtain a liability determination
- File reports and submit tax payments
- Access account history information
- Update account information