SYMMETRY
PaycheckCity
PAYROLL POINT
Symmetry PAYROLL Forms
Payroll Taxes
Payroll Talk
Payroll Goddess
Premiere Payroll Tax Research Library

Washington D.C. Tax Information


Looking for Washington D.C. tax information? We provide the latest resources on state tax, unemployment, income tax and more.

Office of the Chief Financial Officer

Dept. of Employment Services

Withholding Requirements:

  • Register as employer by filing Form FR-500 (Combined Registration Application): register online by clicking here

  • Employee Withholding Allowance Certificate - D-4
  • Withholding Method = formula
  • Supplemental Rate = formula

Local Washington DC Taxes:

None

State Unemployment Insurance (SUI):

Wage base is $9,000 for 2019

Reserve ratio formula Contribution rate Table V,

Rates range from 1.60% to 7.00% for 2019

New employers use 2.70% for 2019

Rates include the 0.2% administrative assessment fee for 2019

State Disability Insurance (SDI):

None

Paid Family Leave

On July 1, 2019, the District will begin the collection of taxes from employers and on July 1, 2020, the District will begin administering paid leave benefits. 

With the July 1, 2019 beginning date for the PFL tax collection (due by July 31st), employers will be reporting wages paid for April, May, and June.   

For inquiries regarding the Paid Family Leave program, please contact the Office of Paid Family Leave at does.opfl@dc.gov.

State Labor Laws:

Minimum Wage - $13.25 as of July 1, 2018 and tipped workers' is $3.89, (based on a credit that employers may take for tipped workers that is $9.36) 

Effective January 1, 2019, the 2019 Living Wage for contractors of the District of Columbia Government will be $14.50.  For detailed information regarding the 2019 Living Wage for the District of Columbia, please read the updated Living Wage Act of 2019 Fact Sheet and the Living Wage Act of 2019 Notice


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 366
Holbrook, MA 02343
Phone: 877-846-9523

Fax: 877-892-6388
To report online click here

Remit Withholding for Child Support to:

DC Child Support Clearinghouse
PO Box 37868
Washington, DC 20013-7868

Phone: 202-442-9900

For paycheck calculation visit the Washington DC Paycheck Calculator of PaycheckCity.

Payroll-Taxes.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Washington D.C. tax, articles, federal tax information and state tax information.


 
TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.