D.C. Mun. Regs. r. 7-318
Pursuant to § 3 of the Act, an employer is liable for contributions to the District Unemployment Fund if he or she employs one (1) or more individuals in any employment in the District of Columbia.
All services in employment shall be presumed to be covered unless specifically excluded by § 1(b) of the Act.
Where facts are in dispute, the Director shall determine, in accordance with § 1(b) of the Act, whether the services of an individual constitute employment and the identity of the employer of that individual.
Where doubt exists between two (2) or more employers regarding which is the employer of an individual, an agreement may be made stipulating which employer shall file the return and make the contributions required by the Act. The Director shall consider the prior written agreement of the employers in determining who is the liable employer.
Where an individual performs services in employment for two (2) or more employers during the same period, each employer shall make contributions on the basis of each employer's payments to the individual.
The Director shall determine, in accordance with § 1(b) (2) of the Act, whether an individual's service in employment is localized in the District of Columbia or elsewhere.
In determining where an individual's service is localized, the Director shall balance the interest of a claimant in receiving benefits pursuant to the Act and the interest of an employer in making contributions to a single jurisdiction for all the services of an individual regardless of where the service is performed.
D.C. Mun. Regs. r. 7-318