Washington DC
Office of the Chief Financial Officer:
http://cfo.dc.gov/
Dept. of Employment Services:
http://www.does.dc.gov/
Register as employer by filing Form FR-500 (Combined Registration Application):
Online registration here: https://www.taxpayerservicecenter.com/fr500/
Withholding Requirements
- Register for electronic funds transfer required if withholding liability exceeds $10,000.
- Deposit and report monthly withholdings by filing Form FR-900M by 20th day of following month
- Annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) and to state on Form FR-900B by January 31
- Employee Withholding Allowance Certificate, D-4
- Certificate of Nonresidence in DC, D-4A
Withholding Method = formula
Supplemental Rate = formula
Local Taxes
None
State Unemployment Insurance (SUI)
Report quarterly wages and contributions by filing
Form UC-30 (Employer's Quarterly Contribution
and Wage Report) by last day of month following end
of quarter
Wage base is $9,000 for 2009 and 2010
Reserve ratio formula
Contribution rate Table V, rates range from 1.60% to 7.0%
New employers use 2.70%
Rates do not include the 0.2% administrative
assessment fee.
State Disability Insurance (SDI)
None
State labor laws
Minimum wage - District law states that minimum wage is either $7.00 per hour or the Federal Minimum wage plus $1 whichever is higher. Therefore current minimum wage in DC is $7.65.
Termination Pay - If fired pay by next business day.
Quit - earlier of next regular payday or seven days.
New Hire Reporting
District of Columbia Directory of New Hires
P.O. Box 149291
Austin, TX 78714-9291
(877) 846-9523
http://dc-newhire.com
Remit withholding for child support to:
Child Support Services Division
441 4th Street, NW, Suite 550N
Washington, DC 20001
http://csed.dc.gov/
