Universal Paid Leave Proposed Tax Regulations
DOES published a second Notice of Proposed Rulemaking in the D.C. Register on Friday, July 6, 2018. The pubilc comment period for this proposed rulemaking closed on Sunday, August 5, 2018. Thank you for submitting comments on the proposed tax regulations.
DOES initially published a Notice of Proposed Rulemaking in the D.C. Register on April 6, 2018, which included regulations to implement the Universal Paid Leave Amendment Act of 2016 as a whole. Based on comments received, and the statutory timelines, DOES decided to divide the regulations into two chapters, separating the employer contributions and paid-leave benefits. Additionally, these proposed tax regulations include significant changes from the initial proposed rules in order to address employer registration and responsibilities, opt-in and opt-out procedures for self-employed individuals, wages, and contribution and collection procedures.