(a)(1) As of January 1, 2020, the third-party payroll businesses required pursuant to § 32-1008(a-1) to process payroll for an employer that employs a tipped worker and hotel employers that employ a tipped worker shall submit a quarterly wage report for the preceding calendar quarter to the Mayor no later than 30 days after the end of each calendar quarter.
(2) Each quarterly wage report shall certify that each tipped worker was paid at least the required minimum wage, including gratuities, and shall include the following:
(A) Itemized, for each tipped worker, the worker's:
(ii) Average hourly wage received per week during the quarter;
(iii) Total hours worked at or above the minimum hourly wage established under § 32-1003(f) per week;
(iv) Gross wages received per week; and
(v) Total gratuities received per week.
(B) For a hotel employer, a certification that all of the information in the report is accurate;
(C) For a third-party payroll business, a certification that the information in the report was generated using the same payroll data used to generate the information required to be furnished to employees pursuant to § 32-1008(b); and
(D) If tips were shared, a copy of the employer's tip-sharing policy used during the quarter, unless the third-party payroll business and the employer have agreed that the employer will submit the tip-sharing policy, in which case, a certification that such an agreement was in place during the calendar quarter.
(3)(A) An employer that agrees to submit its tip-sharing policy directly to the Mayor shall submit the policy to the Mayor no later than 30 days after the end of each calendar quarter.
(B) If the Mayor does not receive the tip-sharing policy of an employer that employs a tipped worker by the submission deadline for quarterly wage reports, the Mayor shall presume that the employer did not have a tip-sharing policy in place during the calendar quarter.
(b)(1)(A) The Mayor shall create an Internet-based portal to permit online reporting of the quarterly wage reports required by subsection (a) of this section.
(B)(i) Before January 1, 2020, an employer shall submit its quarterly reports online unless the employer claims that online reporting creates a hardship, in which case the employer shall submit its reports in hard-copy form.
(ii) As of January 1, 2020, the portal shall accept quarterly reports, including those in electronic spreadsheet format, filed electronically directly by a third-party payroll business or a hotel employer.
(D) Instructions on how to use the Internet-based portal shall comply with the requirements of subchapter II of Chapter 19 of Title 2.
(2) A person required to submit documents pursuant to subsection (a) of this section shall submit the documents online through the Internet-based portal, unless the Mayor exempts the person from online reporting because it creates a hardship for the person, in which case, the person shall submit the documents in hard-copy form.
(c) The Mayor shall:
(1) Perform random reporting audits after each quarterly report deadline to ensure compliance; and
(2) Submit a quarterly report to the Secretary to the Council of the compliance data collected.
(d) For the purposes of this section the term "tipped worker" means an employee paid in accordance with section 4(f).
(Mar. 25, 1993, D.C. Law 9-248, § 10a; as added Mar. 11, 2014, D.C. Law 20-91, § 2(c), 61 DCR 778; Aug. 19, 2016, D.C. Law 21-144, § 2(c), 63 DCR 9275; Dec. 13, 2018, D.C. Law 22-196, § 6(d), 65 DCR 12049; Sept. 11, 2019, D.C. Law 23-16, § 2103, 66 DCR 8621; Dec. 3, 2020, D.C. Law 23-149, § 2133(a), 67 DCR 10493.)
Effect of Amendments
The 2014 amendment by D.C. Law 20-91 added this section.
Section 7065 of D.C. Law 23-149 amended section 8 of D.C. Law 22-196 removing the applicability provision impacting this section. Therefore, the amendment of this section by section 6(d) of Law 22-196 has been implemented.
Applicability of D.C. Law 22-196: § 8 of D.C. Law 22-196 provided that the the change made to subsection (b) of this section by § 6(d) of D.C. Law 22-196 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
For temporary (90 days) repeal of D.C. Law 20-91 § 3, see § 7004 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) repeal of D.C. Law 20-91, § 3, see § 7004 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) repeal of D.C. Law 20-91, § 3, see § 7004 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884).
For temporary (90 days) repeal of D.C. Law 20-157, § 7, see § 4 of the Wage Theft Prevention Correction and Clarification Emergency Amendment Act of 2015 (D.C. Act 21-188, Oct. 27, 2015, 62 DCR 14224).
For temporary (90 days) repeal of D.C. Law 20-157, § 7, see § 4 of the Wage Theft Prevention Correction and Clarification Congressional Review Emergency Amendment Act of 2016 (D.C. Act 21-293, Jan. 27, 2016, 63 DCR 1215).
For temporary (225 days) repeal of D.C. Law 20-157, § 7, see § 4 of the Wage Theft Prevention Correction and Clarification Temporary Amendment Act of 2014 (D.C. Law 20-240, March 13, 2015, 62 DCR 1332).
For temporary (225 days) repeal of D.C. Law 20-157, § 7, see § 4 of the Wage Theft Prevention Correction and Clarification Temporary Amendment Act of 2015 (D.C. Law 21-57, Jan. 30, 2016, 62 DCR 15602).
Applicability of D.C. Law 20-91: Section 3 of D.C. Law 20-91 provided that sections 2(b)-(d) of the act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan, as certified by the Chief Financial Officer to the Budget Director of the Council in a certification published by the Council in the District of Columbia Register.