Form UC 30 at a glance
What it is: Form DOES-UC30 is the Employer's Quarterly Contribution and Wage Report.
Where and when to file: MAIL REPORT AND PAYMENT TO: DC DOES, PO BOX 96664, WASHINGTON DC, 20090-6664
TELEPHONE: Local (202) 698-7550 Toll Free - (877) 319-7346. You must file this report for the quarter indicated if you had employees who worked in the District of Columbia regardless of their state of residence. You must also file this report even if you did not pay any wages to employees for work done in the District of Columbia unless you have closed your account or have been placed in an inactive status. You must file this report even if you paid wages and had no tax liability.
A filled-in Form UC 30 example: a bakery files its first quarter
How to fill out Form UC 30, box by box
Total number of covered workers, total wages paid, non-taxable wages and taxable wages
For each month, count all workers (including corporate officials, executives, etc.) who performed services in or received pay for any part of the payroll period that includes the 12th of the month.
Enter the total gross wages paid (before deductions) including the cash value of all remuneration paid in any medium other than cash.
Gross wages must agree with the total of all wages reported under ITEM 14 of your quarterly wage report.
If you paid no wages, enter '0'.
ITEM 3: NON-TAXABLE WAGES. Non-taxable wages can never be greater than gross wages.
Enter the total of wages paid to each employee in this quarter that is in excess of the first $9,000 paid to each employee in this Calendar Year (See example in PART 1 on Page 4). (checked November 2, 2026)
If wages for an employee were reported to another state in this calendar year those wages should be included when computing the first $9,000 paid. (checked November 2, 2026)
ITEM 4: TAXABLE WAGES. Subtract ITEM 3 from ITEM 2.
Taxable wages are limited to the first $9,000 of gross remuneration paid to each employee in any Calendar Year, regardless of the state to which the wages were reported. (checked November 2, 2026)
Contribution due, administrative assessment due, interest due, penalty due and approved credit
ITEM 5: CONTRIBUTION DUE. Amount of UI taxes owed to DOES. Multiply ITEM 4 by your tax rate. Report this amount on IRS form 940.
ITEM 6: ADMINISTRATIVE ASSESSMENT DUE. Amount of Administrative Assessment owed to DOES. Multiply ITEM 4 by two tenths of one percent (0.2 %). Do not report this amount on IRS form 940. ITEM 7: INTEREST DUE.
Interest of 1.5 % per month or fraction of month of the amount due will be assessed if the amount due on the report is not paid by the end of the month following the close of the quarter to which it pertains.
ITEM 8: PENALTY DUE. In addition to interest, a penalty of 10 % of the amount due, BUT NOT LESS THAN $100.00, will be assessed if this report is not filed, or if the amount due is not paid by the end of the month following the close of the quarter to which it pertains. (checked November 2, 2026)
ITEM 9: APPROVED CREDIT. The amount of your approved credit that will be applied towards your amount owed.
(Please contact DOES to confirm the amount of any credit balance on the account).
Total remittance amount
TOTAL REMITTANCE AMOUNT. Add ITEMS 5, 6, 7 and 8, then subtract ITEM 9.
Make check or money order payable to 'DEPARTMENT OF EMPLOYMENT SERVICES' or 'DOES'.
You must include your employer UI Tax account number and the quarter/year on your check or money order.
Attach your payment on the first page in the space provided.
DO NOT send cash or EMAIL THIS REPORT.
Status changes
If any information listed has changed since the last reporting period, please enter the changed information (11-13) and provide supporting documentation as indicated by asterisk (*).
Certification
I CERTIFY THAT THE INFORMATION CONTAINED IN THIS REPORT AND ANY WAGE REPORT(S) ATTACHED HERETO IS TRUE AND CORRECT AND THAT NO PART OF THE TAX WAS OR IS TO BE DEDUCTED FROM THE WORKER'S WAGES.
Employee wage information
ITEM 14: EMPLOYEE WAGE INFORMATION. Enter each employee's complete social security number, complete name, total hours worked in the quarter, and total wages paid in this quarter.
Wages for an employee are to include all remuneration paid, such as tips received from customers, bonuses, commissions, severance pay, vacation pay, sick pay (unless paid under a third party plan or system),and back pay awards resulting from reinstatement of employment as well as the value of meals and lodging.
More rules for Form UC 30
Please make a copy of the report for your records.
The Office has NO authority to offer extensions of time to file quarterly reports or to pay amount due.
If your situation is different
You have 250 or more employees
Employers with 250 or more employees MUST FILE wage reports electronically on Employers Self-Service Portal (ESSP) at https://essp.does.dc.gov.
All employers are encouraged to file wage reports electronically. For further information about electronic filing, please refer to PART 2 on Page 4.
Common questions about Form UC 30
Where do I file it?
MAIL REPORT AND PAYMENT TO: DC DOES, PO BOX 96664, WASHINGTON DC, 20090-6664
Sources
[1] Form DOES-UC30 (11-13), Employer's Quarterly Contribution and Wage Report, DC Department of Employment Services (the Official source link on this page).
