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Code of the District of Columbia

§ 32–541.03. Contributions to the Universal Paid Leave Fund.

*NOTE: This section includes amendments by emergency legislation that will expire on October 13, 2024. To view the text of this section after the expiration of all emergency and temporary legislation, click this link: Permanent Version.*

(a) A covered employer shall contribute an amount equal to 0.75% of the wages of each of its covered employees to the District in a manner prescribed by the Mayor.

(b) A covered employer who is a self-employed individual who has opted-in to the paid-leave program established pursuant to this subchapter shall contribute an amount equal to 0.75% of his or her annual self-employment income to the District in a manner prescribed by the Mayor.

(b-1) Contributions received by the District pursuant to subsections (a) and (b) of this section shall be deposited in the Universal Paid Leave Fund; except, that any amounts collected in excess of the amount that would be needed to maintain the solvency of the Universal Paid Leave Fund for the duration of the financial plan, based on the Chief Financial Officer's certifications pursuant to § 32-541.04a(b)(1), shall instead be deposited into the General Fund of the District of Columbia.

(c) Within 180 days after April 7, 2017, the Mayor shall provide public notice to covered employers regarding the manner in which the Mayor shall collect contributions to the District pursuant to this section.

(d) By July 1, 2019, the Mayor shall begin to collect contributions to the District from covered employers.

(e) Upon a self-employed individual's becoming a covered employer by opting into the paid-leave program established pursuant to this subchapter, the Mayor shall provide notice to that individual regarding the manner in which contributions to the District shall be collected from the individual.

(f) A covered employer who fails to contribute any amount required by this section to the District shall be subject to the same notice requirements, procedures, interest, penalties, and remedies set forth in § 51-104.