What is the state minimum wage? 

  • $15.00/hour
  • $5.00/hour tipped employees

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?

  • 2020 Taxable Wage Base – 9,000
  • 2020 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: cssdcustomerservice@dc.gov

Additional Resources:

DC Department of Employment Services: Unemployment Insurance Handbook for Employers DC Department of Human Services – Employer Information
Department of Employment Services – Labor Standards Bureau DC Tax Forms & Publications
DC Department of Employment Services – Workers’ Compensation Council of the District of Columbia – Council Updates

Get A Quote For District of Columbia Payroll Services

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