Code of the District of Columbia

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

(a) A covered employer shall contribute an amount equal to 0.62%, or a lower rate computed pursuant to § 32-541.04a(c)(2), of the wages of each of its covered employees to the Universal Paid Leave Fund 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 0.62%, or a lower rate computed pursuant to § 32-541.04a(c)(2), of his or her annual self-employment income to the Universal Paid Leave Fund in a manner prescribed by the Mayor.

(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 Universal Paid Leave Fund.

(d) By July 1, 2019, the Mayor shall begin to collect contributions to the Universal Paid Leave Fund 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 Universal Paid Leave Fund shall be collected from the individual.

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