District of Columbia Payroll Services

What is the state minimum wage? 

• $17.00/hour (increases to $17.50 on July 1, 2024)
• $8.00/hour for tipped employees (increases to $10 on July 1, 2024)

What do I need to know about state withholding tax?

• Income earned within the District of Columbia is subject to withholding tax for both residents and non-residents
• District of Columbia has a reciprocal agreement with Maryland – DC residents are exempt from taxation on wages, salary and other compensation for personal services rendered in Maryland.
• New employers are required to register for a withholding account.  Click here to register.

What forms do employees need to set up state withholding?

• D-4 –  Employee Withholding Allowance Certificate

What do I need to know about unemployment tax?

• 2024 Taxable Wage Base – $9,000
• 2024 New Employer UI Rate – 2.7%
• With few exceptions, new employers are required to register for an unemployment tax account.  Click here to register.

How do I report new hires to the state?

• Report new hires online
• Mail or Fax the New Hire Reporting Form
• District of Columbia
  Directory of New Hires
  PO Box 457
  Norwell, MA, 02061
• Phone: (877) 846-9523 Ext. 300
• Fax: (877) 892-6388
• Email 

How do I submit Child Support payments?

• Remit payments online
• Child Support Services Division
  One Judiciary Square
  441 4th Street, NW, N550
  Washington, DC 20001
• Phone: (202) 442-9900
• Email: [email protected]

Additional Resources:

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