This form is intended for employers with fewer than five (5) employees. All employers with five (5) or more employees should use the online reporting portal at essp.does.dc.gov.
All employers using the PFL30 must also submit the quarterly UC30. The primary purpose of the PFL30 is to serve as an aid to employers to determine the amount of PFL tax owed in a quarter.
Filing the PFL30 does not exempt employers from the requirement to file wages using the UC30. The UC30 is used to file wages for both the UI and the PFL programs. Failure to file wages on time using the UC30 could result in PFL penalties and interest.
Self-employed individuals who have opted in to the PFL program and who have no employees should not use this form. They must use the PFL30S or the online portal (essp.does.dc.gov) to report self-employment earnings.
Self-employed individuals who have at least one (1) employee must report their employees’ wages using the UC30 and PFL30, in addition to reporting any self-employment income on the PFL30S, if opted in.
Household filers who have chosen to report annually for Unemployment Insurance (UI) should not use this form. They should use the PFL30H.